The Finance Algorithm

Land Tax Calculator

Calculate land tax on residential investment land in every Australian state and territory, using each revenue office's published rates, thresholds and foreign owner surcharges.

Updated October 2026Built and checked by MaverickHow it's calculatedReport an error

Your numbers

Updates as you type
$
$500k

The land (site or unimproved) value on your valuation notice, not the market price. NSW averages three years of values; the ACT uses an average unimproved value.

Each state sets its own thresholds and rates; the NT has no land tax

Foreign owners pay a surcharge in NSW, VIC, QLD, TAS and the ACT. Trusts are taxed under separate rules and aren't covered.

Land that isn't your home is generally taxable whatever its use

$
$0

Combined land value of your other non-exempt land in the same state (leave out your home). Most states tax the total.

The button asks our AI to explain these figures in words.

Land tax

Total land tax

$0

0.00% of taxable value

Base land tax

$0

Threshold: $1,075,000

Foreign surcharge

Not applicable

Taxable value

$500,000

This property's land

What this land would attract in tax everywhere

The same land values and owner under each state's published schedule. The ACT taxes each parcel on its own; the NT has no land tax.

  • Your state
  • Other states
$0.0kNSW$1.9kVIC$0.0kQLD$0.5kWA$0.0kSA$1.7kTAS$6.2kACT$0.0kNT
Aggregation. Every state except the ACT works land tax out on the combined value of all your taxable land in that state, so each extra property is taxed at the top band your total reaches. Your home is generally exempt. Trusts, Perth's Metropolitan Region Improvement Tax and Victoria's vacant residential land tax aren't included.

How it works

Land tax is an annual state tax on land you own other than your home. Unlike stamp duty it is charged every year, and in every state except the ACT it is worked out on the combined land value of all your taxable land in that state, so a second property can push the total over the threshold. Thresholds differ widely: Victoria charges from $50,000 of land for individuals, Queensland from $600,000, South Australia from $936,000 (2026-27) and NSW from $1,075,000 (2026). The ACT charges every rented residential parcel with no threshold, and the Northern Territory has no land tax at all. This calculator applies each revenue office's published schedule and foreign owner surcharge to the land values you enter.

  1. 1Enter the land value of the property from your valuation notice (not its market value).
  2. 2Select the state or territory.
  3. 3Choose whether the owner is an individual or company, Australian or foreign.
  4. 4Select how the property is used.
  5. 5Add the land value of any other taxable land you own in the same state.
  6. 6See the land tax on your total holdings, the foreign surcharge if any, and the same holdings under every state's rates.

The figures today

The average new owner-occupier home loan was $842,000 in NSW and $664,000 in Victoria in the June quarter 2026, from the ABS. A two-bedroom unit on a new lease in NSW rents for a typical $785 a week.

Worked examples

One Investment Property: NSW

An Australian individual with one NSW investment property, land value $650,000.

Land value of this property
$650,000
State / territory
NSW
Owner type
Australian individual
Other taxable land you own in the state
$0

Below the $1,075,000 NSW threshold, so no land tax. Buying a second NSW property with $500,000 of land takes the combined value to $1,150,000 and the bill to $1,300 ($100 plus 1.6% of $75,000).

Same Land in Victoria and Queensland

The same $650,000 of land, owned by an Australian individual.

Land value of this property
$650,000
State / territory
VIC
Owner type
Australian individual
Other taxable land you own in the state
$0

Victoria: $2,550 ($2,250 plus 0.6% of $50,000). Queensland: $1,000 ($500 plus 1% of $50,000).

Questions people ask

How is land tax calculated?
Each state publishes a scale: nothing below the threshold, then a base amount plus a percentage of the value above each band. In every state except the ACT, the scale applies to the combined land value of all your taxable land in that state; the ACT charges each residential parcel separately, plus a fixed charge.
Is land tax deductible?
Land tax on a property that earns rent is a rental expense, claimed in the rental property section of your tax return.
Does land tax apply to my home?
Your principal place of residence is generally exempt. Foreign owners can still pay a surcharge on residential land, and some states have extra conditions on the home exemption.

The terms, in plain English

Land Value
The value of the land alone, excluding buildings and improvements, as set by the state valuer. States call it site value or unimproved value.
Land Tax Aggregation
Adding together the land value of all taxable land one owner holds in a state, so the scale applies to the total rather than each property.
Absentee Owner Surcharge
Victoria's and Queensland's extra land tax for owners who are foreign or don't usually live in Australia.

Official sources