Land Tax Calculator 2026-27 — All Australian States
Check your land tax liability before it catches you off guard.
Calculate annual land tax on investment properties across all Australian states and territories. Select your state for 2026-27 thresholds and rates. Principal place of residence is exempt in all states.
Land tax is on unimproved land value, not property value. PPOR exempt in all states.
How Australian land tax is assessed
Annual tax on unimproved land value
Land tax is an annual state tax on the total taxable value of land you own, excluding your principal residence in most states. It's assessed on the unimproved land value (land without buildings). Rates are progressive above each state's free threshold.
Who pays?
Investment properties, holiday homes, commercial properties, land under development, and vacant land. The principal place of residence (PPR) is generally exempt.
Comparison of land tax thresholds and rates across Australian states
| State | Free threshold | Starting rate | Foreign surcharge |
|---|---|---|---|
| VIC | $300,000 | 0.2% | 4% |
| NSW | $1,075,000 | 1.6% | 4% |
| QLD | $600,000 | 1.0% | 2% |
| SA | $668,000 | 0.5% | — |
| WA | $300,000 | 0.09% | — |
| ACT | No threshold | Flat rate | — |
How land tax is calculated on total holdings
Total portfolio assessed per state
Land tax is calculated on your total land holdings in each state, not per property. If you own three properties in VIC with land values of $200k, $300k, and $250k, total is $750k — well above the $300k threshold. This aggregation catches investors who hold multiple smaller properties.
Trusts
Land held in discretionary trusts attracts lower or no threshold in most states, plus trust surcharges. VIC: no threshold for discretionary trusts plus 0.5% surcharge. Consider entity structure before acquiring investment properties.
The PPR exemption for land tax
Your main home is exempt
Your principal place of residence is exempt from land tax in all mainland states. You must actually reside in it as your main home. Holiday homes, investment properties, and vacant land are not exempt.
Grace periods
If you move out of your PPR to rent it, most states allow a 6–12 month grace period before land tax applies. If buying a new home, there may be a gap period where both properties attract land tax. Check your state revenue office for specific rules.
❓ Frequently asked Frequently asked questions
Is land tax deductible?
Yes. Land tax on investment properties is deductible against rental income, forming part of your negative gearing calculation. PPR land tax is generally not applicable since the PPR is exempt.
Do I pay land tax on my home?
No, in most states. The principal place of residence is exempt from land tax in NSW, VIC, QLD, SA, WA, and ACT. Holiday homes and investment properties are not exempt.
Which state has the highest land tax?
Victoria has the highest effective burden for investors due to its low $300,000 threshold, progressive rates, trust surcharges, and the temporary additional levy introduced in 2023. NSW has the most generous threshold ($1,075,000).
Do I pay land tax in each state?
Yes. Land tax is per-state. If you own properties in multiple states, you pay land tax separately in each state based on your total holdings in that state.
Where these figures come from
Property and mortgage figures on this page are drawn from the Reserve Bank of Australia (rate data), APRA (serviceability and lending rules), the ATO (CGT and rental rules), and State Revenue Offices (stamp duty).
- Mortgage & variable-rate data — RBA — Lenders' Interest Rates (F6).
- Lending serviceability buffer (3%) — APRA — Prudential Practice Guide APG 223.
- Capital gains tax & main residence — ATO — Capital gains tax.
- Negative gearing & rental income — ATO — Rental properties.
- Stamp duty (NSW example) — Revenue NSW — Transfer duty.
- First Home Owner Grant schemes — FirstHome.gov.au.
Last checked: July 2026. Rates and thresholds are reviewed against the source of record each November, when annual adjustments for the following tax year are published.
Select the question that matches where you are right now.
Your result reflects the financial position of the property scenario you entered — based on current rates, market rules, and standard calculation methods used across the Australian property industry.
Use this as a planning figure. Compare different property prices, deposit sizes, or loan terms to see how each changes the outcome. Adjust inputs in Standard or Advanced mode for more detail.
Not a bank approval, valuation, or guarantee. Lenders apply their own policies, credit checks, and property assessments beyond what any calculator can model.
Calculations use current published rates and standard formulas. All processing runs in your browser — no data is sent to any server.
Property calculations are most sensitive to the interest rate, loan amount, and time horizon. Small changes to these inputs produce the largest shifts in your result.
A 0.5% rate change on a $500k loan shifts annual interest by ~$2,500. Use Standard mode to compare fixed vs variable rate scenarios.
Extending the loan term reduces repayments but increases total interest. Interest-only periods change cash flow but not total cost. Model both in Advanced mode.
The ratio of your loan to the property value affects LMI, rate pricing, and lender appetite. Crossing the 80% LVR threshold changes the cost structure significantly.
To improve your property outcome, focus on the inputs with the highest leverage — these typically produce more impact per dollar than broad changes.
A larger deposit reduces LVR, eliminates LMI at 80%, and may unlock better rate pricing. Even $10k–$20k extra deposit can shift the cost picture.
Credit card limits and personal loans reduce borrowing capacity dollar-for-dollar. Closing unused cards before applying is one of the fastest levers.
Rate, policy, and LVR treatment vary between lenders. A mortgage broker can identify the best fit for your specific profile and property type.
Property decisions involve multiple linked calculations. Use the related calculators to model the full picture before committing.
Confirm how much a lender would approve based on your income, debts, and expenses.
Borrowing capacity →Factor in transfer duty and other upfront costs so your total cash requirement is accurate.
Stamp duty calculator →See the monthly, fortnightly, and weekly repayment at different rates and terms.
Mortgage repayment →