Land Tax Calculator Australia 2026

Compare land tax across all states and territories

Free calculator. No email required. NT has NO land tax - see how much you could save.

Land Details

$

$1,500,000

Land value only (excluding buildings). Check your council rates notice.

Quick amounts:

Note: Land tax thresholds and rates are updated annually. This calculator uses 2025-26 rates. Always verify with your state revenue office.

How the Calculator Works

Enter Land Value

Input the unimproved land value (not including buildings). Find this on your council rates notice.

Select State & Ownership

Choose your state and ownership type. Trusts and foreign owners have different rates.

Compare & Optimize

See how land tax varies across states. NT has $0 land tax - a unique investor advantage.

Calculator Features (2025-26 Rates)

  • All 8 States & Territories: NSW, VIC, QLD, SA, WA, TAS, ACT, NT
  • NT Highlight: Northern Territory has NO land tax - only state without it
  • Multiple Ownership Types: Individual, company, trust, and foreign owner rates
  • Instant State Comparison: Compare land tax costs across all states at once
  • Foreign Surcharges: Includes 2-4% foreign owner surcharges where applicable
  • VIC COVID Levy: Includes 0.1% COVID debt levy for VIC properties >$300K

Calculator FAQs

Which Australian state has no land tax?

The Northern Territory (NT) is the only Australian state or territory that does not impose land tax. This makes NT uniquely attractive for property investors looking to minimize holding costs. For a $1.5M property portfolio, you could save $10,000+ per year by investing in NT instead of other states.

What is the land tax threshold in NSW for 2026?

For the 2026 land tax year, the NSW general threshold is $1,075,000. Land valued below this amount is exempt from land tax. The premium threshold is $6,571,000, above which a higher rate of 2% applies.

How is land tax calculated?

Land tax is calculated on the unimproved value of land (excluding buildings) at midnight on the assessment date each year. Each state has different thresholds and rates. The formula is typically: Base Amount + (Rate × Value above threshold). Your principal place of residence is usually exempt.

Do I pay land tax on my own home?

Generally no - your principal place of residence (PPR) is exempt from land tax in all states. Land tax typically applies to investment properties, vacant land, and holiday homes. Some states have partial exemptions for properties used for both PPR and rental.

How does land tax differ for trusts?

Most states have lower thresholds and/or higher rates for land held in trusts. For example, Victoria's trust threshold is $25,000 compared to $50,000 for individuals. Queensland and SA also have different thresholds for companies and trusts. This is important for investors using trust structures.

When is land tax due?

Assessment dates vary by state: NSW (31 December), VIC (31 December), QLD (30 June), SA (30 June), WA (30 June), TAS (1 July), ACT (1 July). Payment deadlines are usually 30-90 days after assessment notices are issued.

Want to minimize land tax across your portfolio?

Our property investment advisors can help you structure investments across states to optimize land tax and maximize returns.

Or call 02 9099 5636