Australian Land Tax Calculator
Calculate state land tax on investment property. Covers all Australian states with accurate thresholds, foreign owner surcharges, aggregation rules, and PPOR exemption guidance. All figures in AUD.
Land tax on a property with A$800,000 land value across all Australian states (investment property rate).
| State | Threshold | Rate | Annual Tax | Monthly |
|---|---|---|---|---|
| New South Wales (selected) | A$1,075,000 | 1.6% | A$100 | A$8 |
| Western Australia | A$300,000 | 0.3% | A$1,250 | A$104 |
| South Australia | A$450,000 | 0.5% | A$1,750 | A$146 |
| Queensland | A$600,000 | 1.0% | A$2,000 | A$167 |
| Victoria | A$300,000 | 0.6% | A$3,975 | A$331 |
| Australian Capital Territory | A$0 | 0.5% | A$4,240 | A$353 |
| Tasmania | A$25,000 | 0.6% | A$4,313 | A$359 |
| Northern Territory | No land tax | |||
Simplified rates — many states have progressive brackets. Actual tax depends on total aggregated land holdings. Verify with your state revenue office.
Land tax is assessed on your total aggregated land holdings within a state — not each property separately. This can push you into a higher rate bracket.
Property 2: A$100
- All taxable land you own within a state is combined for assessment
- Includes land held in your name, jointly, or through certain trusts
- Land in different states is assessed separately by each state revenue office
- Land held in different trusts may or may not aggregate depending on trust type and state rules
How to Use This Australian Land Tax Calculator
Select your state, enter the total unimproved land value of all taxable properties you own in that state, and indicate whether you are a foreign person. The calculator applies the current threshold and rate schedule for your state and shows your estimated annual land tax liability.
What is Unimproved Land Value?
- Land value excludes buildings, improvements, and chattels
- Assessed annually by your state's valuer-general or land valuation authority
- Shown on your land tax assessment notice from your state revenue office
- Typically lower than the full property market value
Remember: all taxable land you own within a state is aggregated for assessment. If you own multiple investment properties in NSW, their land values are combined before the threshold and rate are applied.
The Formula
NSW (2025): $100 + 1.6% on land value above $1,075,000
VIC (2025): $975 + 0.6% above $300,000; higher brackets apply over $600,000
QLD (2025): Nil up to $600,000; then 1.0% to $1M; 1.65% above $1M
WA (2025): Nil up to $300,000; progressive rates to 2.67% above $11M
SA (2025): Nil up to $482,000; 0.50% to $692,000; then higher brackets
Foreign Surcharge: +4% NSW/VIC; +2% QLD/SA
The Northern Territory has no land tax. The ACT uses a separate Land Value Tax under its rates system. Tasmania has a low threshold of $25,000 with rates beginning at 0.55%.
Example
David Owning Two Investment Properties in Melbourne, VIC
David owns two investment properties in Melbourne. Property A has a land value of $420,000 and Property B has a land value of $380,000. Both are aggregated for VIC land tax.
| Property A Land Value | $420,000 |
| Property B Land Value | $380,000 |
| Total Aggregated Land Value | $800,000 |
| VIC Threshold | $300,000 |
| Taxable Excess | $500,000 |
| Base Amount | $975 |
| Rate on Excess (0.6% to $600K; 0.9% above) | $3,975 |
| Total Annual Land Tax | $4,950 |
| Monthly Equivalent | $412.50 |