South Australia · Land tax
SA land tax calculator
Work out your South Australian land tax for 2026-27 — assessed on the total taxable site value of the land you owned at midnight 30 June 2026. This calculator applies the Act’s per-$100 rounding exactly, so it matches RevenueSA’s own calculator to the cent.
Rates verified against the official sources — how we check.
Your tally
That's an effective 0.11% of your taxable land value, each year.
Estimate for standard holdings. Exemptions (home, primary production and others), joint ownership and grouping rules change the result — confirm with RevenueSA.
Australia’s highest threshold — $936,000, and it rises with the market.
SA indexes its thresholds to the Valuer-General’s average site-value change each year (up 12.44% for 2026-27), and they never fall. Most owner-investors with one or two properties stay under the line entirely — the opposite philosophy to Victoria’s $50,000. Trusts are the exception: they pay from $25,000 unless beneficiaries are nominated.
How South Australia land tax works
South Australia assesses land tax on the total taxable site value of all land in an ownership at midnight 30 June — site value is the land alone, your home and primary production land are exempt, and parcels are aggregated per ownership (with joint holdings assessed jointly and again, with adjustments, in each owner’s individual assessment). For 2026-27 the general threshold is $936,000, then 0.5% of the excess, stepping through 1% and 2% bands to 2.4% past $3.5 million.
Two SA quirks this calculator reproduces exactly. First, the Act charges “$0.50 for every $100 or part of $100” — the excess rounds up to the next $100 block, which is why RevenueSA’s calculator says $1.00 (not 75¢) on $936,150. Second, trusts without nominated beneficiaries pay a separate scale from just $25,000, on the full value — nominate beneficiaries or unitholders and the ownership drops back to general rates. And if the whole calculation lands under $20, RevenueSA doesn’t even issue an assessment.
SA land tax — general rates 2026-27
| Taxable value | Land tax |
|---|---|
| Up to $936,000 | Nil |
| Exceeds $936,000, not $1,504,000 | $0.50 per $100 (or part) above $936,000 |
| Exceeds $1,504,000, not $2,188,000 | $2,840 + $1.00 per $100 (or part) above $1,504,000 |
| Exceeds $2,188,000, not $3,504,000 | $9,680 + $2.00 per $100 (or part) above $2,188,000 |
| Exceeds $3,504,000 | $36,000 + $2.40 per $100 (or part) above $3,504,000 |
Thresholds indexed to site-value growth each year.
SA land tax — trust rates 2026-27
| Taxable value | Land tax |
|---|---|
| Up to $25,000 | Nil |
| Exceeds $25,000, not $936,000 | $125 + $0.50 per $100 (or part) above $25,000 |
| Exceeds $936,000, not $1,504,000 | $4,680 + $1.00 per $100 (or part) above $936,000 |
| Exceeds $1,504,000, not $2,188,000 | $10,360 + $1.50 per $100 (or part) above $1,504,000 |
| Exceeds $2,188,000, not $3,504,000 | $20,620 + $2.40 per $100 (or part) above $2,188,000 |
| Exceeds $3,504,000 | $52,204 + $2.40 per $100 (or part) above $3,504,000 |
Trusts with no nominated beneficiaries: taxed on the full value from $25,000.
Land tax in SA — quick answers by value
Annual land tax at each taxable value, computed by the same tested engine as the calculator:
| Taxable land value | General rates | Trust rates |
|---|---|---|
| $600,000 | Nil | $3,000 |
| $936,000 | Nil | $4,680 |
| $1,000,000 | $320 | $5,320 |
| $1,200,000 | $1,320 | $7,320 |
| $1,500,000 | $2,820 | $10,320 |
| $2,000,000 | $7,800 | $17,800 |
| $2,500,000 | $15,920 | $28,108 |
| $4,000,000 | $47,904 | $64,108 |
Worked examples
- An investor with $600,000 of site value: under the $936,000 threshold, so nothing to pay. The same land in a non-nominated trust: $125 + 0.5% × $575,000 = $3,000.
- Two rentals totalling $1,200,000: 0.5% × $264,000 = $1,320 a year.
- A larger portfolio at $2,500,000: $9,680 + 2% × $312,000 = $15,920 — verified against RevenueSA’s own calculator.
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 South Australia for 2026-27?
How is land tax calculated in SA?
Why are trusts taxed differently in SA?
Does SA have a foreign owner surcharge on land tax?
Is my home exempt from SA land tax?
When is SA land tax assessed and billed?
Keep tallying
Sources
- RevenueSA — Land tax rates and thresholds
- RevenueSA — 2026-27 general land tax calculator
- RevenueSA — Land held on trust
Prefer the method itself? See how to calculate land tax. Rates last verified 2026-08-28 for the 2026-27 assessment year. General information only — not financial, legal or tax advice.