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Land Tax

Annual land tax across every Australian state by ownership structure — individual, joint, company, trust or SMSF. Tax is on the unimproved (taxable) land value, not market value. State-specific surcharges (absentee, foreign, vacant) are toggled separately to mirror the official calculators.

Official source: NSW Revenue Office land tax →

Land Holding

State / TerritoryTotal taxable land value

Unimproved value (UV / SV) per Valuer-General.

Ownership structureEligible for general thresholds & PPR exemptions where applicable.

Use & Owner Status

Principal place of residence (PPR)Your main home — generally exempt from land tax in every state.Foreign owner / foreign personTriggers NSW Surcharge Land Tax of 5%.

Land tax usually only applies to investment property (your principal residence is generally exempt). Each state aggregates all land you hold individually or in the same structure — splitting ownership across structures is a common (and complex) planning lever. Trust and foreign-owner surcharges are state-specific and toggled separately above.

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Estimated annual land tax

NSW · Individual (own name)

Base land tax

Surcharge

None applicable

State threshold

$1,075,000

Tax-free landholding before this structure pays

Effective rate on land

0.000%

Verify with NSW Revenue Office

General information only. Calculations are indicative, based on simplified rules current at FY2024–25, and exclude items such as foreign buyer surcharges, off-the-plan concessions, principal-place-of-residence rules and lender policy variation. Always verify with your accountant, broker and the relevant State Revenue Office calculator before transacting.