New South Wales · Land tax
NSW land tax calculator
Your NSW land tax for 2026 from the total value of your taxable land, at individual or trust rates.
2026 tax year rates · verified against the official sources.
Your tally
Annual land tax
$6,900
That's an effective 0.46% of your taxable land value, each year.
How it’s made up
The same $1,500,000 elsewhere (individual rates, no surcharges): VIC $9,150 · QLD $12,750 · WA $6,250 · SA $2,820 · TAS $16,738 · ACT (one property) $18,628 · NT none. Compare every state.
Estimate for standard holdings. Exemptions (home, primary production and others), joint ownership and grouping rules change the result — confirm with Revenue NSW.
The threshold is frozen — and that pulls more owners in every year.
The 2024–25 NSW Budget froze the tax-free threshold at $1,075,000 and the premium threshold at $6,571,000 for land tax years after 2024. They used to rise with land values each year; now, as values climb, owners who were safely under the line drift over it without buying anything new.
How New South Wales land tax works
This land tax calculator for NSW works out your annual bill for the 2026 tax year — assessed on the land you owned at midnight 31 December 2025 — using the frozen thresholds, the premium rate and the special trust rules, straight from Revenue NSW.
Land tax in NSW is an annual tax on the total land value of everything taxable you owned at midnight 31 December — the 2026 tax year looks at 31 December 2025. It uses land values from the Valuer General (averaged over up to three years), not market prices, and your principal place of residence is generally exempt. In practice it lands on investment properties, holiday homes, commercial land and vacant blocks.
One threshold applies to your combined total, not per property. Cross $1,075,000 and you pay $100 plus 1.6 cents for every dollar above it; cross the $6,571,000 premium threshold and the rate on the excess rises from 1.6% to 2%. Special (discretionary) trusts get no threshold at all — which is why holding structure matters so much in NSW.
NSW land tax rates — with the threshold
| Taxable value | Land tax |
|---|---|
| Up to $1,075,000 | Nil |
| $1,075,000 – $6,571,000 | $100 + 1.6% of the value over $1,075,000 |
| Over $6,571,000 | $88,036 + 2% of the value over $6,571,000 |
Owners who get the tax-free threshold — special trusts do not (next table).
NSW land tax rates — special trusts
| Taxable value | Land tax |
|---|---|
| Up to $6,571,000 | $100 + 1.6% of the whole value |
| Over $6,571,000 | $105,236 + 2% of the value over $6,571,000 |
Discretionary trusts: no tax-free threshold.
Land tax in NSW — quick answers by value
Annual land tax at each taxable value, computed by the same tested engine as the calculator:
| Taxable land value | Individual / company | Special trust |
|---|---|---|
| $800,000 | Nil | $12,900 |
| $1,000,000 | Nil | $16,100 |
| $1,075,000 | Nil | $17,300 |
| $1,200,000 | $2,100 | $19,300 |
| $1,500,000 | $6,900 | $24,100 |
| $2,000,000 | $14,900 | $32,100 |
| $3,000,000 | $30,900 | $48,100 |
| $5,000,000 | $62,900 | $80,100 |
Worked examples
- Individual with one rental on $900,000 of land value — under the $1,075,000 threshold, so no land tax. (The family home never counted.)
- Individual with two rentals totalling $1,500,000 of land value: $100 + 1.6% × $425,000 = $6,900 a year.
- The same land in a discretionary trust: no threshold, so $100 + 1.6% × $1,500,000 = $24,100 a year — $17,200 more for the same dirt.
- Foreign owner of a $1,500,000 residential holding: $6,900 land tax + $75,000 surcharge = $81,900 a year.
Land tax is one line of the annual holding picture — the negative gearing calculator shows the after-tax cost of the whole thing, since land tax is generally deductible against rent. Buying? The LMI calculator covers mortgage insurance over 80% LVR, and the CGT calculator covers the day you eventually sell.
Frequently asked questions
What is the land tax threshold in NSW for 2026?
How is land tax calculated in NSW?
Do I pay land tax on my home in NSW?
How are trusts taxed for NSW land tax?
What is surcharge land tax for foreign owners?
Which date decides my NSW land tax?
Keep tallying
Sources
- Revenue NSW — Land tax thresholds and rates
- Revenue NSW — Land tax
- Revenue NSW — Surcharge land tax for foreign owners
Prefer the method itself? See how to calculate land tax. Rates last verified 2026-08-28 for the 2026 land tax year. General information only — not financial, legal or tax advice.