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Land Tax Guide Australia (2026–27): State Rates, Thresholds & Exemptions
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- By AussieSpot Team
Land tax: individual-owner estimates
Land tax is assessed on taxable land value, not the total market price including buildings. Aggregate taxable holdings under the relevant state’s rules. Ownership dates and valuation methods vary.
Rates included in the calculator
The model covers general individual-owner land tax for NSW, Victoria, Queensland and WA in 2026, and SA in 2026–27. It excludes trust, foreign-owner, absentee, joint-assessment and vacant-residential adjustments, plus WA metropolitan region improvement tax.
| State | Starting point for general individual assessment |
|---|---|
| NSW | $1,075,000 threshold; $100 plus 1.6% on excess, with a premium tier above $6,571,000. |
| VIC | Fixed charges begin at $50,000. Progressive charges apply to higher values, reaching 2.65% above $3 million. |
| QLD | $500 plus 1% on excess from $600,000; higher brackets then apply. |
| WA | No general land tax up to $300,000; a $300 charge applies in the next bracket, then progressive rates. |
| SA | $936,000 threshold for 2026–27, with progressive rates above it. |
Example
A NSW individual with $1,475,000 in assessable land value has excess value of $400,000. General tax is $100 + $400,000 × 1.6% = $6,500 annually. This excludes any additional surcharge or adjustment.
Check before relying on the result
A principal home may qualify for an exemption, but occupancy, ownership and use requirements apply. State land-tax authorities determine assessments. Rental-property deductions depend on the circumstances and relevant tax rules.
Sources: NSW, Victoria, Queensland, WA and SA.
Use the land-tax calculator for general individual-owner scenarios.