Australian Land Tax Calculator
Calculate annual land tax for any state. Select your jurisdiction below — thresholds and progressive rate scales update automatically for the 2025–26 land tax year.
| Taxable land value | — |
| Tax-free threshold | — |
| Bracket rate (top) | — |
| Effective rate (on value) | — |
How land tax works in Australia
Land tax is an annual state-level tax on the unimproved value of land you own. It is separate from stamp duty (which is paid once at purchase) and from local council rates (which fund municipal services). Land tax is one of the largest ongoing costs of holding investment property in most Australian states.
Each state has its own tax-free threshold (the value below which no tax is payable) and a progressive scale of rates above. The Northern Territory has no land tax. The ACT uses a rates-based system rather than a separate annual land tax in the state-style.
What's exempt?
In all states with land tax, your principal place of residence (PPR) is generally exempt — the home you actually live in. Working farms are generally exempt, as is land used for charitable purposes. Investment properties, holiday homes, and most commercial properties are not exempt.
How is the land value calculated?
Each state's valuer-general assesses the unimproved value of land — the value of the land if no buildings or other improvements existed. This is typically lower than the market value of an improved property. You can object to the valuation through the relevant state revenue office if you believe it is incorrect.
Aggregation rules
Land tax is calculated on the total value of all your taxable land in the state — not per property. If you own three investment properties in NSW with land values of $400k each, your total taxable holding is $1.2M. Companies and trusts have different (often less generous) thresholds — and grouping rules can apply across related entities.