Land Tax Calculator: All States 2026
Work out the yearly land tax on investment property, holiday homes and vacant land in every state and territory.
In the ACT, land tax is charged on each rented property separately. Enter the average unimproved value of one property.
| State | Land tax on this value |
|---|
Printed from ClearCalc (clearcalc.com.au/land-tax-calculator/). Estimates only, not financial advice.
What is land tax?
Land tax is a yearly state tax on land you own, worked out on the unimproved value of the land, not the value of the building on it. Your home is almost always exempt, so land tax mostly affects investment properties, holiday homes and vacant land. In most states it's charged on the combined value of all taxable land you own in that state, so owning two investment properties can push you over the threshold.
2026 land tax thresholds and rates for individuals
| State | Tax-free threshold | How it's charged above that |
|---|---|---|
| NSW | $1,075,000 | $100 plus 1.6%, then 2% above $6,571,000 |
| VIC | $50,000 | Flat $500 or $975 under $300,000, then 0.3% rising to 2.65% |
| QLD | $600,000 | $500 plus 1%, rising to 2.25% above $10 million |
| WA | $300,000 | $300 flat to $420,000, then 0.25% rising to 2.67%, plus MRIT in Perth |
| SA | $936,000 | 0.5% rising to 2.4% above $3,504,000 |
| TAS | $125,000 | $50 plus 0.45%, then 1.5% above $500,000 |
| ACT | None | Rented homes only: $1,778 fixed charge plus 0.54% to 1.26%, per property |
| NT | No land tax | |
Rates are for individual owners. Trusts and companies often pay more, and foreign owners pay an extra surcharge in most states. Victoria's rates include the temporary COVID debt levy. Each state assesses land tax on the land you own at a set date, usually midnight on 31 December or 30 June, so check your state revenue office for your exact assessment.
Frequently asked questions
Do I pay land tax on my own home?
Usually not. Every state with land tax exempts your principal place of residence. You may pay it if you rent out part of your home, run a business from it, or own it through a trust.
How much land tax will I pay in NSW on $1.5 million?
On $1.5 million of taxable land in 2026, NSW land tax is $6,900: $100 plus 1.6% of the $425,000 above the threshold.
Is land tax tax-deductible?
Yes. Land tax on an investment property is a deductible expense against your rental income.
Last reviewed October 2026. This calculator gives an estimate for general information only. Check important figures with the relevant government agency or a licensed professional.