Land Tax Calculator
Calculate annual land tax by state based on the unimproved value of your land.
As shown on your council rates notice or land valuation
Your main home is generally exempt from land tax in all states
Trusts may attract surcharge rates in some states
How It Works
The calculator applies the selected state's land tax rates to the unimproved land value. It checks whether the value exceeds the tax-free threshold for that state and applies the appropriate marginal rates. Trust surcharges are added if applicable. Primary residence is shown as exempt. The result shows annual land tax payable.
Frequently Asked Questions
Is my primary residence subject to land tax?
No. In all Australian states and territories, your principal place of residence is exempt from land tax. Land tax applies to investment properties, vacant land, commercial properties, and holiday homes.
How is land value determined?
Each state's Valuer General assesses the unimproved value of land (the value of the land without any buildings or improvements). This valuation is updated periodically and appears on your council rates notice.
Do trusts pay higher land tax?
In some states, yes. NSW charges a trust surcharge of 0.25% on land held in trusts. Victoria charges a trust surcharge of 0.375%. These are on top of the standard land tax rates. Some states don't differentiate.
What is the land tax threshold?
Each state has a threshold below which no land tax is payable. For example, NSW starts at $1,075,000 (2025), VIC at $50,000 (general) or $300,000 (primary production), and QLD at $600,000. The threshold applies to total taxable land holdings, not individual properties.
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