What is the land tax threshold in Tasmania?

The Tasmanian land tax threshold for 2025–26 is $99,999. Land with an assessed value below $100,000 is subject to a minimum tax, while land valued at $100,000 or more is taxed on the full value.

What are the TAS land tax rates for 2025–26?

TAS land tax rates: minimum $50 on land up to $99,999; $50 + 0.55% on $100,000–$500,000; $2,250 + 1.5% on $500,001–$3,000,000; $39,750 + 2.0% above $3,000,000.

When is Tasmanian land tax assessed?

Tasmanian land tax is assessed annually based on land ownership at 1 July. The State Revenue Office Tasmania issues assessment notices typically from August onwards.

Does Tasmania have a minimum land tax amount?

Yes. Tasmania charges a minimum land tax of $50 on all taxable land, even for low-value properties below the standard threshold. This means essentially all investment land in Tasmania incurs some land tax.

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TAS Land Tax Calculator 2025

Calculate your annual Tasmanian land tax liability. Updated with 2025–26 rates. Minimum tax applies to all taxable land.

Assessed Land Value

Property Use

Investment Property Primary Residence

Annual Land Tax

Effective Rate

Land Value Entered

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How Tasmanian Land Tax Works

Land tax in Tasmania is administered by the State Revenue Office Tasmania (SRO). It applies annually to the assessed value of taxable land — land that is not your principal place of residence. Tasmania's relatively low entry point means most investment properties in the state will be subject to some land tax, including a minimum charge of $50.

Tasmania assesses land tax based on ownership at 1 July each year. Assessment notices are typically issued from August. The land value used is based on the Valuer-General's assessment, which may differ from current market values.

TAS Land Tax Rates 2025–26

$0 – $99,999: Minimum charge of $50
$100,000 – $500,000: $50 + 0.55% of amount over $100,000
$500,001 – $3,000,000: $2,250 + 1.5% of amount over $500,000
Above $3,000,000: $39,750 + 2.0% of amount over $3,000,000

Principal Residence Exemption

Your principal place of residence is exempt from Tasmanian land tax. You must apply for the exemption with the SRO Tasmania. Once approved, the exemption remains in place until your circumstances change. If you move out or begin renting the property, you must notify the SRO immediately — failure to do so may result in back-taxes and penalties.

Minimum Land Tax

Tasmania is unique in applying a minimum land tax charge of $50 on all taxable land, even properties with an assessed value below $100,000. This means essentially all investment properties in Tasmania incur at least a small annual land tax obligation, regardless of how low the land value is.

Short-Stay Accommodation

Properties used for short-stay accommodation (such as Airbnb listings) in Tasmania are not eligible for the principal residence exemption for any period they are used as short-stay accommodation. If you use your home for short-stay rentals for part of the year, the exemption may be pro-rated or lost entirely depending on the extent of short-stay use.

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Frequently Asked Questions

What is the TAS land tax threshold for 2025–26?

Tasmania applies a minimum land tax of $50 on all taxable land, even properties valued below $100,000. The main rate structure starts at $100,000, where land tax is $50 plus 0.55% of the value above $100,000. This means almost all investment properties in Tasmania will incur some land tax, making Tasmania's effective threshold the lowest in Australia.

Is my home exempt from Tasmanian land tax?

Yes. Your principal place of residence is exempt from land tax in Tasmania, provided it is your main home and you are an individual. You must register the exemption with the State Revenue Office Tasmania. If you use part of your home for short-stay accommodation or rent it out for extended periods, the exemption may be reduced or lost for those periods.

When is Tasmanian land tax due?

Tasmania assesses land tax based on ownership at 1 July each year. Assessment notices are issued from August, and payment is generally due within 30 days of the notice. Instalments may be available for larger assessments. The SRO Tasmania may also allow payment arrangements if you are experiencing financial hardship.

How does land tax apply to holiday homes in Tasmania?

Holiday homes and investment properties in Tasmania are fully subject to land tax — there is no special concession for holiday homes. Even a low-value rural holiday shack will attract the minimum $50 land tax. Tasmania's growing short-stay rental sector has brought increased scrutiny of principal residence exemption claims.

Is Tasmanian land tax deductible?

Yes. Land tax paid on Tasmanian investment properties is generally tax-deductible as a rental property expense. You claim it in your income tax return for the financial year in which you paid it. The minimum $50 charge is also deductible on investment properties. Always consult a registered tax agent to confirm your specific deductions.

Disclaimer: This calculator provides estimates based on 2025–26 Tasmanian land tax rates published by the State Revenue Office Tasmania. Actual land tax depends on the Valuer-General's assessed land value, applicable exemptions, and your ownership structure. This is not financial or legal advice. Consult a qualified tax adviser or contact the SRO Tasmania for your specific circumstances.

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TAS Land Tax Calculator 2025

How Tasmanian Land Tax Works

TAS Land Tax Rates 2025–26

Principal Residence Exemption

Minimum Land Tax

Short-Stay Accommodation

Frequently Asked Questions

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