Land Tax Calculator 2026
NSW, VIC, QLD and Every State
Work out the annual land tax on your investment property or other land, under your state's current rates — and compare what the same land would cost in every other state.
Read the full answer — method, rates and figures
Quick answer: Land tax is an annual state tax on the value of land you own other than your home. It depends on the state: on $1,500,000 of taxable land value an individual pays about $6,900 in New South Wales, $9,150 in Victoria, $12,750 in Queensland, $6,250 in Western Australia (before the Perth metropolitan levy), $2,820 in South Australia and $16,738 in Tasmania; the Northern Territory has no land tax.
Tax-free thresholds for individuals: $1,075,000 in NSW, $600,000 in Queensland, $936,000 in South Australia, $300,000 in WA, $125,000 in Tasmania and $50,000 in Victoria. The ACT charges each rented or vacant home separately: a $1,778 fixed charge plus a rate on its average unimproved value.
Rates from each state revenue office, checked 25 September 2026.
How much land tax will I pay?
It depends on the state and the total land value. On $1,500,000 of land an individual pays about $6,900 a year in New South Wales and $9,150 in Victoria, and nothing in the Northern Territory.
Land tax a year
$6,900
Per week
$133
Effective rate
0.46%
Tax-free threshold
$1,075,000
New South Wales (2026 land tax year): $6,900 a year on $1,500,000 — based on 3-year average land value, all taxable land combined.
Buying the property? The stamp duty calculator covers the one-off tax at purchase, and the rental yield calculator shows what is left after holding costs. For the tax on the rent itself, see the negative gearing calculator.
Last reviewed 1 October 2026 by the Richify AI agent team.
Reviewed by Felix, Richify's AI CFO — an AI author, presented as one.
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The calculator applies each state's general land tax scale for an individual to the land value you enter. Most states combine all the taxable land you own in that state before applying the scale, so enter the total; the ACT charges each rented or vacant residential property on its own, so enter one property's average unimproved value there.
New South Wales and Queensland apply the scale to an average of recent land values, and New South Wales, Victoria and South Australia use their own valuation methods; enter the value on your valuation or assessment notice. Trust, company and foreign-owner rates are not included.
Rates read from each state and territory revenue office on 25 September 2026: Revenue NSW, the Victorian and Tasmanian State Revenue Offices, the Queensland Revenue Office, WA's Department of Treasury and Finance, RevenueSA and the ACT Revenue Office.
Land tax on $1,500,000 in every state and territory
| Where | Threshold | Land tax / yr |
|---|---|---|
| NSW | $1,075,000 | $6,900 |
| VIC | $50,000 | $9,150 |
| QLD | $600,000 | $12,750 |
| WA (Perth metro) | $300,000 | $7,930 |
| SA | $936,000 | $2,820 |
| TAS | $125,000 | $16,738 |
| ACT (one property) | none | $18,628 |
| NT | — | $0 |
Individual owners, general rates. Land in different states is taxed separately, each against its own threshold.
NSW land tax 2026: threshold and what you pay
New South Wales (2026 land tax year) taxes 3-year average land value, all taxable land combined. An individual pays nothing up to $1,075,000; above it, each extra $1,000 of land value at $1,500,000 adds $16 a year. Above $6,571,000 the premium rate applies.
| Taxable land value | Land tax / yr | Per week | Effective rate |
|---|---|---|---|
| $500,000 | $0 | $0 | 0.00% |
| $750,000 | $0 | $0 | 0.00% |
| $1,000,000 | $0 | $0 | 0.00% |
| $1,500,000 | $6,900 | $133 | 0.46% |
| $2,000,000 | $14,900 | $287 | 0.74% |
| $3,000,000 | $30,900 | $594 | 1.03% |
VIC land tax 2026: threshold and what you pay
Victoria (2026 land tax year) taxes site value, all taxable land combined. An individual pays nothing up to $50,000; above it, each extra $1,000 of land value at $1,500,000 adds $9 a year.
| Taxable land value | Land tax / yr | Per week | Effective rate |
|---|---|---|---|
| $500,000 | $1,950 | $38 | 0.39% |
| $750,000 | $3,150 | $61 | 0.42% |
| $1,000,000 | $4,650 | $89 | 0.46% |
| $1,500,000 | $9,150 | $176 | 0.61% |
| $2,000,000 | $15,150 | $291 | 0.76% |
| $3,000,000 | $31,650 | $609 | 1.05% |
QLD land tax 2026-27: threshold and what you pay
Queensland (2026-27) taxes taxable value at 30 June, all freehold land combined. An individual pays nothing up to $600,000; above it, each extra $1,000 of land value at $1,500,000 adds $17 a year.
| Taxable land value | Land tax / yr | Per week | Effective rate |
|---|---|---|---|
| $500,000 | $0 | $0 | 0.00% |
| $750,000 | $2,000 | $38 | 0.27% |
| $1,000,000 | $4,500 | $87 | 0.45% |
| $1,500,000 | $12,750 | $245 | 0.85% |
| $2,000,000 | $21,000 | $404 | 1.05% |
| $3,000,000 | $37,500 | $721 | 1.25% |
WA land tax 2026-27: threshold and what you pay
Western Australia (2026-27) taxes land value at 30 June, sole holdings combined. An individual pays nothing up to $300,000; above it, each extra $1,000 of land value at $1,500,000 adds $9 a year. Perth metropolitan land also pays the Metropolitan Region Improvement Tax (0.14% above $300,000), not included in the table.
| Taxable land value | Land tax / yr | Per week | Effective rate |
|---|---|---|---|
| $500,000 | $500 | $10 | 0.10% |
| $750,000 | $1,125 | $22 | 0.15% |
| $1,000,000 | $1,750 | $34 | 0.18% |
| $1,500,000 | $6,250 | $120 | 0.42% |
| $2,000,000 | $12,550 | $241 | 0.63% |
| $3,000,000 | $30,550 | $588 | 1.02% |
SA land tax 2026-27: threshold and what you pay
South Australia (2026-27) taxes site value, all taxable land combined. An individual pays nothing up to $936,000; above it, each extra $1,000 of land value at $1,500,000 adds $5 a year.
| Taxable land value | Land tax / yr | Per week | Effective rate |
|---|---|---|---|
| $500,000 | $0 | $0 | 0.00% |
| $750,000 | $0 | $0 | 0.00% |
| $1,000,000 | $320 | $6 | 0.03% |
| $1,500,000 | $2,820 | $54 | 0.19% |
| $2,000,000 | $7,800 | $150 | 0.39% |
| $3,000,000 | $25,920 | $498 | 0.86% |
TAS land tax 2026-27: threshold and what you pay
Tasmania (2026-27) taxes assessed land value, all land combined. An individual pays nothing up to $125,000; above it, each extra $1,000 of land value at $1,500,000 adds $15 a year.
| Taxable land value | Land tax / yr | Per week | Effective rate |
|---|---|---|---|
| $500,000 | $1,738 | $33 | 0.35% |
| $750,000 | $5,488 | $106 | 0.73% |
| $1,000,000 | $9,238 | $178 | 0.92% |
| $1,500,000 | $16,738 | $322 | 1.12% |
| $2,000,000 | $24,238 | $466 | 1.21% |
| $3,000,000 | $39,238 | $755 | 1.31% |
ACT land tax 2026-27: threshold and what you pay
The ACT has no tax-free threshold: each rented or vacant home pays a $1,778 fixed charge plus a rate on its average unimproved value, assessed quarterly. Owner-occupied homes are exempt.
| Average unimproved value | Land tax / yr | Per week | Effective rate |
|---|---|---|---|
| $500,000 | $6,178 | $119 | 1.24% |
| $750,000 | $9,278 | $178 | 1.24% |
| $1,000,000 | $12,378 | $238 | 1.24% |
| $1,500,000 | $18,628 | $358 | 1.24% |
| $2,000,000 | $24,878 | $478 | 1.24% |
| $3,000,000 | $37,478 | $721 | 1.25% |
Individual owners, general rates, from each revenue office (checked 25 September 2026). Trusts, companies and foreign owners pay more.
Land tax and your investment property's return
Land tax is a holding cost that rises with land values, not with rent. On $1,500,000 of land in New South Wales it is $6,900 a year, $133 a week of rent before any other cost. It is generally deductible against rental income, so its after-tax cost is lower at higher marginal rates — but it is paid whether or not the property is let.
How to use this calculator
- Pick the state or territory where the land is.
- Enter the total taxable land value you own there — the valuer's land (site) value, not the purchase price, and excluding your home.
- In Western Australia, tick Perth metropolitan land to add the Metropolitan Region Improvement Tax.
- Read your annual land tax, the effective rate on the land value, and what the same holding would cost in every other state.
❓ Frequently Asked Questions
How is land tax calculated?
Each state adds up the value of all the taxable land you own in that state at a set date — excluding your principal place of residence and other exempt land — and applies its own rate scale to the total. It is based on the unimproved land (or site) value set by the state valuer, not on what the property is worth with the house on it.
Land in different states is taxed separately, each against that state's own threshold. The ACT is the exception: it charges each property on its own.
What is the land tax threshold in each state?
For individuals: New South Wales $1,075,000 (frozen since 2025, with a premium rate above $6,571,000); Victoria $50,000; Queensland $600,000; Western Australia $300,000; South Australia $936,000 for 2026-27; Tasmania $125,000. The ACT has no threshold — every rented or vacant residential property pays — and the Northern Territory has no land tax at all.
Do I pay land tax on my home?
No. Your principal place of residence is exempt in every state and territory, subject to each state's conditions (for example, you must actually live there, and some states limit the exempt land area or treat part-business use differently). Land tax falls on investment properties, holiday homes, vacant land and commercial property.
Is land tax tax-deductible?
Land tax on a property that earns rent is generally a deductible expense against that rental income on your Australian tax return. Land tax on land that is not used to produce income — a holiday home you do not rent out, for example — is generally not deductible.
Does land tax apply to trusts, companies and foreign owners?
Yes, and usually at higher rates or lower thresholds than this calculator uses. Most states have separate scales for trusts and companies, and most states charge a surcharge on foreign or absentee owners.
This calculator uses the general rates for an individual; use the state revenue office's own calculator for those cases.
When is land tax assessed?
On what you own at a fixed date: 31 December for New South Wales and Victoria (for the following calendar land tax year), 30 June for Queensland, Western Australia, South Australia and Tasmania (for the financial year), and quarterly in the ACT. Selling during the year does not usually reduce that year's bill, which is why it is often adjusted between buyer and seller at settlement.
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Further Reading
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