Land Tax Calculator 2026-27 — All Australian States
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.
Check your land tax liability before it catches you off guard.
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 | $50,000 | $500 flat | 4% |
| NSW | $1,075,000 | 1.6% | 5% |
| QLD | $600,000 | 1.0% | 3% |
| SA | $936,000 | 0.5% | — |
| WA | $300,000 | $300 flat | — |
| TAS | $125,000 | 0.45% | 2% |
| ACT | No threshold | Flat rate | — |
VIC charges a flat $500 from $50,000 and a flat $975 from $100,000 before marginal rates start at 0.3% above $300,000. WA charges a flat $300 from $300,000 before 0.25% applies above $420,000. NSW is $100 + 1.6% above $1,075,000, then $88,036 + 2% above the $6,571,000 premium threshold. QLD's $600,000 threshold applies to individuals — companies and trustees start at $350,000.
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 VIC's $50,000 threshold, producing about $3,150 a year. This aggregation catches investors who hold multiple smaller properties.
Trusts
Land held in discretionary trusts attracts a lower threshold and surcharge rates in most states. VIC taxes trusts from $25,000 (half the $50,000 general threshold) with surcharge rates starting at 0.375%. QLD drops the threshold from $600,000 to $350,000 for companies and trustees. 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: its threshold was cut to $50,000 under the COVID Debt Levy (in place for the 2024–2033 land tax years), so almost every Victorian investment property is caught, on top of progressive rates to 2.65% and trust surcharges. NSW has the most generous threshold ($1,075,000).
What are the 2026-27 land tax thresholds by state?
VIC $50,000 (lowest in the country), TAS $125,000, WA $300,000, QLD $600,000 for individuals and $350,000 for companies and trustees, SA $936,000, NSW $1,075,000 with a $6,571,000 premium threshold, and the ACT has no tax-free threshold at all.
What is the foreign owner land tax surcharge?
NSW charges 5% surcharge land tax on residential land held by foreign persons (up from 4% from the 2025 land tax year), VIC's absentee owner surcharge is 4%, QLD's absentee surcharge is 3% on taxable value above $350,000, and Tasmania's foreign investor land tax surcharge is 2%. SA and WA charge no land tax surcharge on foreign owners.
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
Land tax is a state and territory tax, so every threshold and rate on this page comes from the relevant State Revenue Office rather than the ATO. Deductibility against rental income comes from the ATO.
- VIC thresholds & rates (2024–2033) — State Revenue Office Victoria — Current land tax rates.
- NSW thresholds, premium rate & 5% surcharge — Revenue NSW — Land tax.
- QLD rates & 3% absentee surcharge — Queensland Revenue Office — Land tax.
- SA 2026-27 thresholds — RevenueSA — Land tax rates and thresholds.
- WA rate scale & MRIT — RevenueWA — Land tax assessment.
- TAS thresholds & 2% foreign surcharge — State Revenue Office Tasmania — Land tax.
- ACT land tax — ACT Revenue Office — Land tax.
- Deducting land tax against rental income — ATO — Rental properties.
Last checked: July 2026. VIC and NSW assess on a calendar year (holdings at 31 December); QLD assesses at 30 June and SA, WA, TAS and the ACT run on the financial year. Thresholds are re-checked against each revenue office when annual adjustments are published.
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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.
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