Land Tax Calculator

Generally no. Your principal place of residence (PPR) is exempt from land tax in every state. Land tax mainly applies to investment properties, holiday homes, vacant land, and commercial property. Some states (notably VIC) have a vacant residential land tax that captures empty investment properties.

Land tax is based on the unimproved capital value of the land (the value of the land itself, excluding buildings and improvements). The state revenue office sends an annual valuation. It is generally lower than the property's market value.

Most states aggregate the land value of all your taxable properties — you don't get a fresh threshold per property. Different ownership structures (joint, trust) may have different aggregation rules.

Foreign individuals and trusts pay an additional surcharge on top of standard land tax. NSW: 4%, VIC: 4%, QLD: 2%, SA: 2.5%, TAS: 2%, ACT: 0.75%. WA and NT have no foreign surcharge. The surcharge typically applies to the full land value, not just the tax.

No. The Northern Territory does not currently charge land tax.

Annually. Most states issue assessments in January-March based on land values at 31 December. Payment is usually due within 30 days of assessment, with payment plans available.

These are simplified general-investor rates as of mid-2026. Trust structures, foreign ownership, vacant land, and primary production land all have different rules. Always verify with the state revenue office.