Estimate annual land tax on investment property in any Australian state or territory, including company and trust rates and foreign owner surcharges.
Use the land (site) value from your valuation or assessment notice, not the property price. Add together the land values of every taxable property you own in this state. Your own home is generally exempt.
Estimates only, not financial or legal advice. Land tax rates, thresholds, exemptions, and aggregation and grouping rules change and vary with individual circumstances. Always confirm with the relevant state revenue office before relying on a figure.
Each state and territory applies its own progressive rate scale to the total taxable value of the land you own in that state (your land values are added together, not assessed property by property). The calculator uses the current published scales for every jurisdiction, including the separate company and trust scales where they exist. The Northern Territory has no land tax.
Generally no. Your principal place of residence is exempt in every state that levies land tax. The ACT works differently: land tax there applies to residential properties that are rented out, so your own home is not taxed but an investment property is. Land used for primary production is also commonly exempt.
The land (site or unimproved) value from your valuation or land tax assessment notice, not the market price of the property. Buildings are not taxed. If you own several taxable properties in the same state, add their land values together. In the ACT, use the average unimproved value (AUV) shown on your rates notice.
Several states apply lower thresholds or higher rates to land held in companies or trusts to stop owners splitting land across entities to stay under the threshold. Victoria has a trust surcharge scale, Queensland has a lower threshold for companies and trustees, South Australia has separate trust rates, and NSW denies special trusts the tax free threshold. The calculator applies the correct scale for your owner type.
Rate scales are sourced from each state revenue office and the data date is shown in the footer. Land tax has many exemptions, grouping provisions and surcharge edge cases that a calculator cannot capture, so treat the result as an estimate and confirm your assessment with the revenue office.