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Land Tax Calculator Australia — All States FY 2025-26

Calculate land tax for any property in NSW, VIC, QLD, WA, SA, TAS, ACT, or NT. Compare all states side by side. Analyse your portfolio with same-state aggregation. Updated for FY 2025-26 including frozen NSW thresholds, VIC COVID-19 Debt Surcharge, and trust thresholds.

Calculate land tax for your property
Land tax rates vary dramatically by state
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Unimproved land value (not property value). Check your council rates notice.
Trusts often have lower thresholds
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How to Use This Calculator

Land Tax Estimate tab

Select your state or territory, enter the total taxable land value (unimproved value from your council rates notice, NOT the property value), and select your owner type. The calculator computes your annual land tax, effective rate, threshold used, and any applicable surcharges.

Compare States tab

Enter a land value and owner type to see land tax across all 8 states and territories side by side. Instantly find the cheapest and most expensive jurisdiction, plus the 10-year cumulative cost difference.

Portfolio tab

Enter up to 3 properties with their state and land value. The calculator aggregates same-state properties (as the law requires) and calculates total annual land tax across your portfolio, with per-state breakdowns and yield impact.

Share your result

All inputs are encoded in the URL. Click Share to send your exact calculation to your accountant, financial planner, or property adviser.

The Formula

Land Tax (general):
Calculated on a progressive scale specific to each state/territory.
Tax = base amount + marginal rate × (land value − bracket threshold)

Aggregation:
Total taxable value = sum of all land values in the same state
Land tax is assessed on the aggregated total, not per-property.

Foreign Surcharge:
Additional surcharge = land value × foreign surcharge rate
NSW 4%, VIC 4%, QLD 2%, SA 2%

Effective Rate:
Effective rate = total land tax ÷ total land value × 100%

Worked Example

VIC, Individual, $500,000 land value

An individual owning investment property in Victoria with a taxable land value of $500,000.

Step 1: Standard land tax

Land value$500,000
VIC bracket$250,001–$600,000: $575 + 0.5% of excess over $250,000
Standard tax$575 + ($500,000 − $250,000) × 0.5% = $575 + $1,250 = $1,825

Step 2: COVID-19 Debt Surcharge

Surcharge bracketAbove $300,000: $975 + 0.1% of total value
COVID surcharge$975 + $500,000 × 0.1% = $975 + $500 = $1,475

Step 3: Total

Total land tax (VIC)$1,825 + $1,475 = $3,300/year
Effective rate0.66%

Comparison

Same land in NSW$0 (under $1,075,000 threshold)
Same land in QLD$0 (under $600,000 threshold)
Same land in NT$0 (no land tax)

Verdict: A $500,000 land value in VIC costs $3,300 per year in land tax (including COVID surcharge). The same land in NSW, QLD, or NT would attract zero land tax. This demonstrates why VIC is often the most expensive state for land tax on investment properties.

Land Tax Rates at a Glance (FY 2025-26)

NSW land tax rates
Land Value Rate
$0 – $1,075,000Nil
$1,075,001 – $6,571,000$100 + 1.6% of excess
$6,571,001+$87,936 + 2.0% of excess

Thresholds frozen from 1 Jan 2025. Trust threshold: $25,000. Foreign surcharge: 4%. Assessment date: 31 December.

VIC land tax rates (incl. COVID surcharge)
Land Value Standard Rate
$0 – $50,000Nil
$50,001 – $100,000$275
$100,001 – $250,000$275 + 0.2% of excess
$250,001 – $600,000$575 + 0.5% of excess
$600,001 – $1,000,000$2,325 + 0.8% of excess
$1,000,001 – $1,800,000$5,525 + 1.3% of excess
$1,800,001 – $3,000,000$15,925 + 2.25% of excess
$3,000,001+$42,925 + 2.65% of excess

COVID-19 Debt Surcharge (2024-2033): $50K-$100K = $500; $100K-$300K = $975; above $300K = $975 + 0.1% of total value. Trust threshold: $25,000. Foreign surcharge: 4%. Assessment date: 31 December.

QLD land tax rates
Land Value (Individual) Rate
$0 – $600,000Nil
$600,001 – $1,000,000$500 + 1.0% of excess
$1,000,001 – $3,000,000$4,500 + 1.65% of excess
$3,000,001+Up to 2.75%

Trust threshold: $350,000 (lower). Foreign surcharge: 2%. Assessment date: 30 June.

All states thresholds & assessment dates
State Threshold (Individual) Top Rate Assessment Date
NSW$1,075,000 (frozen)2.0%31 Dec
VIC$50,0002.65% + COVID31 Dec
QLD$600,0002.75%30 Jun
WA$300,0002.67% + MRIT30 Jun
SA$833,000 (indexed)2.4%30 Jun
TAS$125,0001.5%1 Jul
ACTNo threshold1.26%Quarterly
NTN/A0%—

Land value = unimproved value (no buildings). Typically 40-70% of total property value. Your home (PPR) is exempt in all states.

FAQ

Land value (also called site value or unimproved value) is the value of the land alone, without any buildings, structures, or improvements. Property value (or market value) includes the land plus all buildings and improvements. Land tax is calculated on the land value only. Land value is typically 40-70% of total property value, depending on the location and type of improvements. You can find your land value on your council rates notice or by searching your state's Valuer General website.
Yes. In most states, trusts have lower tax-free thresholds and sometimes higher rates. In NSW, trusts have a threshold of just $25,000 compared to $1,075,000 for individuals. In QLD, the trust threshold is $350,000 vs $600,000 for individuals. Some states apply a flat surcharge rate to trust-held land. This is because trusts can be used to spread land holdings across multiple entities, so states apply stricter rules. Speak to a tax adviser about structuring if land tax is significant for your portfolio.
Within each state, land tax is assessed on the total combined value of all taxable land you own. If you own three properties in NSW with land values of $400K, $500K, and $300K, the tax is calculated on $1,200,000 (the combined total), not individually. This aggregation pushes you into higher tax brackets. Properties in different states are assessed separately -- each state only taxes land within its own jurisdiction. This is an important consideration for portfolio planning.
Yes, if the property is used to produce assessable income (e.g., an investment rental property). Land tax is a deductible expense against your rental income. It is claimed in the year it is paid. For negatively geared properties, land tax increases your tax loss and therefore your tax benefit. For your principal residence, land tax does not apply (exempt), so the deduction question is moot.
No. The ACT does not have a tax-free threshold for land tax. All investment properties are subject to a fixed charge of $1,693 per year plus a variable rate based on the average unimproved value (AUV). The ACT is gradually transitioning from stamp duty to a land tax model over 20 years, which is why it has no threshold. Despite having no threshold, ACT rates are relatively low compared to VIC and QLD for high-value properties.

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