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Australia Land Tax Guide by State

the land tax in Australia by the state and the territory. The guide covers: the land tax overview (the "state-based annual tax on the land ownership") — the land tax is the "annual state tax" on the "total taxable land value" (the "excluding the principal place of residence"); the land tax is administered by the "state revenue office" (the "Revenue NSW, the State Revenue Office Victoria, the Queensland Revenue Office, the RevenueWA, RevenueSA, the State Revenue Office Tasmania, the ACT Revenue Office"); the land tax is calculated on the "total unimproved land value" of all the taxable land owned by the "same owner" across the "same state" — the "aggregation of the landholdings" within the state; the principal place of residence exemption (the "PPR exemption") — the "home" (the "principal place of residence") is exempt from the land tax in all the states and the territories; the "vacant land" used for the "residential development" may be "partially exempt" or "fully taxable" depending on the state; the "holiday home" is "not exempt" (the "unless it is the PPR") and is subject to the land tax; the "investment property" and the "commercial property" are "fully taxable" unless the specific exemption applies; the "primary production land" (the "farmland") may be "exempt" or "taxed at the concessional rate" depending on the state.

Land Tax Thresholds and Rates by State

  • New South Wales (NSW): The "general threshold" at the "$1,075,000" for the 2026 year (the "tax at $100 plus 1.6% above the threshold"). The "premium rate" at the "$4,469,000" (the "2% rate above the premium threshold"). The "principal place of residence exemption". The "land tax due date" — the "31st of March". The "NSW Revenue website" (the "revenue.nsw.gov.au") for the self-assessment.
  • Victoria (VIC): The "general threshold" at the "$300,000" (the "tax at 0.25% to 2.65%" based on the "progressive rates"). The "absentee owner surcharge" at the "4% on the taxable land value" for the "foreign absentees". The "principal place of residence exemption". The "vacant residential land tax" at the "1% of the capital improved value" for the "vacant inner-city properties".
  • Queensland (QLD): The "general threshold" at the "$600,000" (the "tax at 1% to 2.5%" based on the "progressive rates"). The "absentee surcharge" at the "2% for the foreign absentees" above the "$350,000 threshold". The "principal place of residence exemption". The "primary production land" is the "exempt".
  • Western Australia (WA): The "general threshold" at the "$300,000" (the "tax at 0.15% to 2.99%" based on the "progressive rates"). The "unimproved land value" is used for the assessment. The "principal place of residence exemption". The "withholding rate" at the "50% of the selling price" for the "foreign resident sellers" (the "CGT withholding").
  • South Australia (SA): The "general threshold" at the "$589,000" (the "tax at 0.5% to 3.7%" based on the "progressive rates"). The "aggregation of the landholdings" within the SA. The "principal place of residence exemption". The "fixed charge" of the "$1,275" at the lower threshold.
  • Tasmania (TAS): The "general threshold" at the "$25,000" (the "low threshold" — the "most land over $25,000 is taxable"). The "tax at 0.55% to 2%". The "principal place of residence exemption". The "primary production land" exemption.
  • Australian Capital Territory (ACT): The "general threshold" at the "$150,000" (the "tax at 0.51% to 1.86%"). The "no principal place of residence exemption" in the ACT (the "the ACT uses the rates system instead of the land tax for the residential properties"). The "commercial land" is subject to the "general rates".
  • Northern Territory (NT): The "no land tax" in the NT (the "the Northern Territory does not impose the land tax on the residential or the commercial properties").

For the stamp duty and the transfer duty rules, see our State Stamp Duty and Land Tax Guide →.

Land Tax Aggregation and the Ownership Structures

  • Aggregation of the landholdings: The land tax is calculated on the "total taxable land value" of all the land owned by the "same owner" within the same state. The "individual" aggregates the "sole owner land" and the "joint owner land" (the "proportional share of the jointly owned land"). The "company" aggregates the "company-owned land". The "trust" aggregates the "trust-owned land" (the "the trustee is the legal owner").
  • Trust land tax surcharge: The "trusts" (the "family trusts, the unit trusts") are subject to the "land tax surcharge" in some states. The "NSW surcharge" at the "1.5% on the trust land" above the "general threshold" (the "no threshold for the trusts"). The "VIC surcharge" at the "0.375% on the trust land". The "special disability trust" and the "fixed trusts" may be "exempt".
  • Corporate and the SMSF landholdings: The "company" and the "SMSF" pay the land tax at the "general rates" (the "no PPR exemption for the SMSF"). The "SMSF" holding the "business real property" is subject to the land tax. The "unit trust" with the "residential property" may be subject to the "additional surcharge" in the VIC and the NSW.

For the trust structures and the tax implications, see our Family Trusts Guide →.

Land Tax Exemptions and the Concessions

  • Principal place of residence: The "PPR exemption" applies to the "land used as the primary home". The exemption must be claimed through the "state revenue office" (the "the exemption is not automatic"). The "vacant land" purchased for the "future home construction" may qualify for the "temporary exemption" (the "up to 2 years in the NSW" and the "up to 4 years in the VIC").
  • Primary production exemption: The "primary production land" (the "farmland, the grazing land, the cropping land") used for the "business of the primary production" is "exempt from the land tax" in the QLD, the WA, the SA, the TAS and the NT. The NSW and the VIC apply the "concessional rates" or the "specific exemptions". The "primary production" must be the "dominant use" of the land.
  • Charitable and the religious exemptions: The "charitable institutions" (the "DGR-registered charities") are "exempt from the land tax" on the land used for the "charitable purposes". The "religious organisations" are "exempt" on the land used for the "religious worship". The "educational institutions" and the "public hospitals" are "exempt" in the "specific states".

For the property tax and the investment property rules, see our Property Tax Guide →.

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