NSW Land Tax Calculator 2025
Calculate your annual New South Wales land tax liability. Updated with 2025–26 rates and a threshold of $1,075,000.
How NSW Land Tax Works
Land tax in New South Wales is an annual tax administered by Revenue NSW on the unimproved value of land you own that is not your principal place of residence. It applies to investment properties, holiday homes, commercial land, and vacant land above the tax-free threshold.
Land tax is assessed each year based on who owns taxable land as at midnight on 31 December. If you own an investment property at that date, Revenue NSW will include it in your annual land tax assessment issued early in the new year.
NSW Land Tax Rates 2025–26
For individuals owning investment properties in NSW, the following rates apply:
- $0 – $1,075,000: Nil (tax-free threshold)
- $1,075,001 – $3,397,000: $100 + 1.6% of amount over $1,075,000
- Above $3,397,000: $37,252 + 2.0% of amount over $3,397,000
Principal Residence Exemption
Your main home is fully exempt from NSW land tax. To qualify, you must be an individual (not a company or trust), and the land must be used and occupied as your principal place of residence. You must apply for this exemption through Revenue NSW — it is not automatically applied. If your circumstances change (e.g., you rent out your home), you must notify Revenue NSW and the exemption will be removed.
Aggregation of Multiple Properties
If you own multiple investment properties in NSW, Revenue NSW adds together the land values of all your taxable properties and applies tax to the combined total. This means you could be liable for land tax even if no single property's land value exceeds $1,075,000, as long as the combined value does.
Who Is Liable for Land Tax?
Land tax applies to individuals, companies, trusts, and other entities that own taxable land in NSW. Note that different (and typically higher) thresholds and rates may apply to companies and trusts — always check the current Revenue NSW guidelines for your entity type.