Land Tax Calculator Australia 2025-26
Calculate annual land tax for NSW, Queensland and South Australia based on your total taxable unimproved land value. Primary residence exemption included.
Unimproved land value, excluding primary residence
Annual Land Tax
$6,900
Land Tax by State
Frequently Asked Questions
What is land tax in Australia?
Land tax is an annual state tax levied on the total taxable unimproved value of land you own — excluding your primary residence, principal place of business, and some rural/primary production land. Each state sets its own rates and thresholds.
Is your home exempt from land tax?
Yes — in most states your principal place of residence (the home you live in) is exempt from land tax. Investment properties, commercial land, holiday homes, and vacant land are generally taxable.
What is the NSW land tax threshold?
The NSW land tax threshold is $1,075,000 for the 2025 land tax year (assessed on land held at 31 December 2024). Land above this threshold is taxed at 1.6% of the excess, plus a $100 base. A premium rate ($88,036 + 2%) applies above $6,571,000.
What is the Queensland land tax threshold?
For individuals in Queensland, the land tax threshold is $600,000. Tax is $500 + 1% on the excess up to $1,000,000, then $4,500 + 1.65% up to $3,000,000, $37,500 + 1.25% up to $5,000,000, $62,500 + 1.75% up to $10,000,000, and $150,000 + 2.25% above that.
When is land tax paid?
NSW and QLD issue land tax assessments annually in early January–February. SA issues assessments after the 1 July valuation date. Payment is typically due within 60 days of assessment.