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Australia · 2026 & FY 2026-27

Land tax calculator for every Australian state

One land value, seven very different bills. Type a figure and compare every jurisdiction's annual land tax side by side — thresholds run from Victoria's $50,000 to South Australia's $936,000, the ACT taxes every rental from the first dollar, and the Northern Territory charges nothing at all.

2026 & FY 2026-27 rates · verified

Rates verified against the official sources — how we check.

For the ACT, read the value as one property's AUV; everywhere else it's your state-wide taxable total. Surcharges (foreign, absentee, trusts, MRIT) live on each state's own page.

Annual land tax by jurisdiction on the same taxable land value
JurisdictionAnnual land taxTax-free thresholdAssessed on
Victoria$3,450$50,000Site value at 31 Dec, aggregated
Tasmania$6,237.50$125,000Assessed land value at 1 Jul, general land only
Queensland$2,500$600,000Statutory land value at 30 Jun, aggregated
South AustraliaNil$936,000Site value at 30 Jun, aggregated
Western Australia$1,250$300,000Unimproved value at 30 Jun, aggregated (MRIT extra in Perth)
New South WalesNil$1,075,000 (frozen)Averaged land value at 31 Dec, aggregated
ACT$9,898None — every rental paysAUV, per property (never aggregated)
Northern Territory$0 — everNo land tax at allThe only jurisdiction without one

At $800,000, the cheapest taxing jurisdiction is Western Australia and the dearest is ACT — before NSW and SA even start charging.

The threshold spread is 19-to-1 — before you reach the two that don't fit the scale at all.

Victoria taxes investment land from $50,000; South Australia waits until $936,000 — nineteen times higher. Then the ACT ignores thresholds entirely (every non-owner-occupied home pays, from the first dollar), and the NT never sends a bill. No other property tax varies this much between borders.

How the seven systems differ

Every mainland state plus Tasmania taxes the aggregated value of your investment land once it crosses a threshold — but they disagree on everything else. The taxing date is 31 December in NSW and Victoria (calendar tax years) and 30 June or 1 July everywhere else. The value base is the Valuer-General's land-only figure under different names — site value, unimproved value, assessed land value — never the market price of the house. Trusts pay more in Victoria and SA, get no threshold in NSW, and are treated like anyone else in WA and Tasmania. Foreign or absentee owners pay surcharges in NSW (5%), Victoria (4%), Queensland (3%), Tasmania (2%) and the ACT (0.75%) — but not in SA or WA.

The ACT stands alone: no threshold, no aggregation, a $1,778 fixed charge per rental plus a scale on the property's five-year-averaged value, billed quarterly. And the Northern Territory funds itself without any land tax — the only jurisdiction where holding investment land costs nothing annually in state tax. For the method itself — aggregation, thresholds and the schedules — the step-by-step guide walks through all seven systems.

Pick your state

Queensland

Land tax calculator QLD

The $600,000 threshold, company and trust rates, and the 3% foreign surcharge.

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New South Wales

Land tax calculator NSW

The frozen $1,075,000 threshold, premium rate and special trust rules.

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Victoria

Land tax calculator VIC

The $50,000 COVID-levy threshold, trust schedule and absentee surcharge.

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Western Australia

Land tax calculator WA

The unchanged-since-2015 scale, the flat $300 band and Perth's MRIT.

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South Australia

Land tax calculator SA

Australia's highest threshold, trust rates, and RevenueSA's exact rounding.

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Tasmania

Land tax calculator TAS

The $125,000 threshold on general land, and the 2% foreign surcharge.

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ACT

Land tax calculator ACT

The per-rental fixed charge plus AUV scale, billed quarterly.

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Frequently asked questions

Which state has the highest land tax?
It depends on the value, because thresholds differ so wildly. On $800,000 of investment land at individual rates, the ACT charges the most ($9,898 — it has no threshold and a fixed charge on every rental) and Tasmania is next ($6,238). NSW and SA charge nothing at that value: their thresholds are $1,075,000 and $936,000. Type your own figure into the comparison above.
Which state has no land tax?
The Northern Territory — the only Australian jurisdiction with no land tax at all. Everywhere else taxes investment landholdings annually; only the thresholds and rates differ.
Is land tax payable on my own home?
No, in every jurisdiction: your principal place of residence is exempt (in the ACT’s model, land tax simply doesn’t apply to the home you live in). Land tax is a tax on rentals, holiday homes, commercial land and vacant blocks.
Do thresholds apply per state or across Australia?
Per state. Each jurisdiction taxes only the land inside its borders and applies its own threshold, which is why multi-state investors can hold far more land before paying tax than an investor concentrated in one state — three $500,000 holdings in QLD, SA and NSW each sit under their local thresholds, while $1.5m in Victoria alone would owe thousands a year.
Why is the ACT so different?
The ACT taxes each non-owner-occupied home separately from the first dollar — a $1,778 fixed charge plus a scale on the property’s average unimproved value, billed quarterly. There’s no threshold to shelter under and no aggregation to manage; if it’s rented (or just not your home), it’s taxed.
Are these figures official?
They’re computed by the same tested engines as our state calculators, each pinned to its revenue office’s published 2026 / FY 2026-27 scale and, where offices publish them, their own worked examples and online calculators (RevenueSA’s to the cent). Every state page lists its sources and verification date.

Method & sources

Figures are computed live by the same engines that power each state calculator, pinned by automated tests to the revenue offices' published scales, worked examples and online calculators (Revenue NSW, SRO Victoria, QRO, WA Treasury's payable tables, RevenueSA's calculators to the cent, SRO Tasmania's published example, and the ACT's 2026 determination). See each state page for its sources, and the methodology for how verification works. Rates last verified 2026-08-28. General information only — not financial, legal or tax advice.

Primary schedules: Revenue NSW, SRO Victoria, QRO, RevenueWA, RevenueSA, SRO Tasmania, ACT Revenue Office and the NT's TRO.

Journalists and researchers: you're welcome to cite this comparison with a link to this page.