SA Land Tax Calculator 2025
Calculate your annual South Australia land tax liability. Updated with 2025–26 rates. Tax-free threshold: $534,000.
How SA Land Tax Works
Land tax in South Australia is administered by RevenueSA. It is an annual tax on the site value of land you own in South Australia that is not exempt. The site value is the value of the land only, excluding all buildings, structures, and improvements — assessed by the Valuer-General of South Australia.
South Australia assesses land tax based on land ownership at midnight on 30 June each year (the end of the financial year). Assessment notices are typically issued from September onwards. The threshold for the 2025–26 financial year is $534,000 for individuals.
SA Land Tax Rates 2025–26
- $0 – $534,000: Nil (tax-free threshold)
- $534,001 – $723,000: $467 + 0.5% of amount over $534,000
- $723,001 – $1,079,000: $1,412 + 0.8% of amount over $723,000
- $1,079,001 – $1,440,000: $4,260 + 1.1% of amount over $1,079,000
- Above $1,440,000: $8,231 + 1.6% of amount over $1,440,000
Principal Residence Exemption
Your principal place of residence is exempt from SA land tax. To qualify, you must be an individual (not a company or most trusts) and the property must be your main home. RevenueSA will apply the exemption once you have registered, but you are responsible for notifying them if you move out or begin leasing the property.
Site Value vs. Capital Value
South Australia uses site value for land tax purposes — not capital value (which includes improvements). The site value of your investment property is typically lower than its total market value. Your rates notice or the Valuer-General's website can help you identify your property's site value for calculating your land tax liability.
Aggregation of Properties
RevenueSA aggregates the site values of all taxable land you own in South Australia. Even if each individual property is below the $534,000 threshold, if the combined total exceeds it, you will be liable for land tax on the aggregated amount.