Land Tax Calculator Australia 2025
Compare land tax across all Australian states. Enter your land value to see estimated annual land tax for each state side by side.
| State | Tax-Free Threshold | Top Rate | Estimated Tax |
|---|---|---|---|
| NSW | $1,075,000 | 2.0% | — |
| VIC | $300,000 | 1.3% | — |
| QLD | $600,000 | 2.0% | — |
| SA | $534,000 | 1.6% | — |
| WA | $300,000 | 2.0% | — |
| TAS | $99,999 | 2.0% | — |
| NT | N/A | None | $0 |
| ACT | N/A | Rates system | N/A |
* Investment property rates shown. Primary residences are exempt in all states. NT has no land tax.
What Is Land Tax?
Land tax is an annual tax levied by state and territory governments on the unimproved value of land you own — that is, the value of the land itself, excluding any buildings or improvements. It is assessed each year and must be paid by landowners who exceed their state's tax-free threshold.
Unlike stamp duty (which is a one-off purchase tax), land tax is a recurring annual obligation. For property investors, it is one of the key ongoing holding costs alongside council rates, insurance, and maintenance.
Who Pays Land Tax?
Land tax generally applies to investment properties, holiday homes, commercial properties, and vacant land. Your principal place of residence (your main home) is exempt from land tax in all Australian states. This exemption is the most significant concession available — it means millions of homeowners never pay land tax at all.
Other common exemptions and concessions include:
- Primary production land — farms and rural properties used for agriculture
- Charitable organisations — land used for charitable, religious, or educational purposes
- Deceased estates — short-term exemptions during estate administration
- Low-value land — most states have minimum thresholds below which no tax applies
How Land Value Is Assessed
Each state's valuation authority (such as the NSW Valuer General or the Valuer-General Victoria) assesses land values annually. These valuations are based on comparable sales of vacant land in the area and are distinct from your property's market value (which includes buildings). You can dispute a land valuation if you believe it is incorrect.
Investment Property Implications
For property investors, land tax is a legitimate tax deduction against rental income. However, because it is an annual recurring cost, it directly affects your cash flow and the viability of your investment. States with lower thresholds (like VIC at $300,000) can capture a much larger proportion of investors than states with higher thresholds (like NSW at $1,075,000).
If you own multiple investment properties, the land values are aggregated for land tax purposes in most states. This means you could exceed the threshold even if no single property's land value is above it individually.