Land Tax Calculator Australia
Estimate annual land tax for individual owners in NSW, Victoria, Queensland and WA, using the current scales published by each state revenue office.
Enter your figures
The combined land (site or unimproved) value of all land you own in the state, excluding your exempt home.
Your results
Enter your total taxable land value to see the estimate.
Estimates only, not tax or financial advice. Results are general information based on published ATO rules and the figures you enter. For advice about your situation, speak to a registered tax agent or licensed financial adviser. How we calculate · Spotted a mistake?
Land tax rates for individuals by state
| Taxable land value | Land tax |
|---|---|
| Up to $1,075,000 | Nil |
| Over $1,075,000 | $100 plus 1.6% of the amount over $1,075,000 |
| Over $6,571,000 | $88,036 plus 2% of the amount over $6,571,000 |
- Revenue NSW fixed the general threshold ($1,075,000) and premium threshold ($6,571,000) at their 2024 levels from 1 January 2025; they used to change every year.
- Revenue NSW generally uses the average of your land values over three years, so enter that average if you know it.
- Source: Revenue NSW: Land tax thresholds and rates
| Taxable land value | Land tax |
|---|---|
| Under $50,000 | Nil |
| From $50,000 | $500 |
| From $100,000 | $975 |
| From $300,000 | $1,350 plus 0.3% of the amount over $300,000 |
| From $600,000 | $2,250 plus 0.6% of the amount over $600,000 |
| From $1,000,000 | $4,650 plus 0.9% of the amount over $1,000,000 |
| From $1,800,000 | $11,850 plus 1.65% of the amount over $1,800,000 |
| From $3,000,000 | $31,650 plus 2.65% of the amount over $3,000,000 |
- The SRO publishes these general rates for the 2024 to 2033 land tax years. They include temporary increases under the COVID Debt Repayment Plan.
- From 2024 the tax-free threshold is $50,000 for individuals ($25,000 for trusts).
- Source: SRO Victoria: Land tax (current rates)
| Taxable land value | Land tax |
|---|---|
| Under $600,000 | Nil |
| From $600,000 | $500 plus 1% of the amount over $600,000 |
| From $1,000,000 | $4,500 plus 1.65% of the amount over $1,000,000 |
| From $3,000,000 | $37,500 plus 1.25% of the amount over $3,000,000 |
| From $5,000,000 | $62,500 plus 1.75% of the amount over $5,000,000 |
| From $10,000,000 | $150,000 plus 2.25% of the amount over $10,000,000 |
- These are the rates for individuals: Australian citizens, permanent visa holders and people who usually live in Australia.
- Source: Queensland Revenue Office: Land tax threshold and rates for individuals
| Taxable land value | Land tax |
|---|---|
| Up to $300,000 | Nil |
| Over $300,000 | $300 |
| Over $420,000 | $300 plus 0.25% of the amount over $420,000 |
| Over $1,000,000 | $1,750 plus 0.9% of the amount over $1,000,000 |
| Over $1,800,000 | $8,950 plus 1.8% of the amount over $1,800,000 |
| Over $5,000,000 | $66,550 plus 2% of the amount over $5,000,000 |
| Over $11,000,000 | $186,550 plus 2.67% of the amount over $11,000,000 |
- Land in the Perth metropolitan region also pays metropolitan region improvement tax (MRIT): 0.14% of the value above $300,000.
- Source: WA Department of Treasury and Finance: Land tax assessment
Not covered yet: South Australia, Tasmania, Australian Capital Territory, Northern Territory. We only publish rates we have checked against the official source, and we have not verified these yet.
How land tax is calculated
Land tax is an annual state tax on the combined land value of the taxable land you own in that state. Your home is generally exempt. Each state applies its own threshold and sliding scale to the total, so owning two properties can push you into a higher band than owning one.
The calculator applies the general rates for individual owners in NSW, Victoria, Queensland and WA. Companies, trusts, absentees and foreign owners pay different rates or surcharges, which are not modelled.
- NSW: $100 + 1.6% of the value above $1,075,000 (land worth $1,100,000: $500)
- VIC: from $50,000, rising to $1,350 + 0.3% above $300,000 (land worth $800,000: $3,450)
- QLD: $500 + 1% of the value above $600,000 (land worth $800,000: $2,500)
- WA: $300 + 0.25% of the value above $420,000 (land worth $800,000: $1,250)
Worked example: Revenue NSW
- An individual owns investment land with an average land value of $1,100,000.
- The amount above the $1,075,000 general threshold is $25,000.
- $25,000 × 1.6% = $400, plus the $100 base = $500 land tax for the year.
- Revenue NSW uses this example on its land tax calculation page.
Frequently Asked Questions
Is my home exempt from land tax?
Is land tax based on the property price?
When is land tax assessed?
Why are SA, Tasmania, the ACT and NT not included?
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