Land Tax Calculator FY2026
Every rate here checked against its official source on or after 2026-08-19 — per-source dates listed below.
This calculator works out annual land tax for NSW, Victoria, Queensland, South Australia, Western Australia, Tasmania or the ACT from a taxable land value — the amount payable, the effective rate, and which threshold applies — using each state's and territory's own current rate tables.
Land tax applies to the taxable land value only — not the property's full market value — and excludes exempt land such as your own home.
Calculate your land tax
Annual land tax $2,100.00 An effective rate of 0.2% on the land value.
Land tax $0.00 plus Metropolitan Region Improvement Tax $0.00, on the same assessment notice.
Fixed charge $0.00 plus valuation charge $0.00, billed quarterly: $0.00 (Jul–Sep), $0.00 (Oct–Dec), $0.00 (Jan–Mar) and $0.00 (Apr–Jun).
Above the NSW general threshold ($1,075,000); the premium threshold ($6,571,000) doesn't apply yet.
This is general information, not financial or tax advice — consider a registered tax agent for guidance specific to your situation.
Land tax by land value, NSW vs VIC vs QLD vs SA vs WA vs TAS vs ACT
Annual land tax for a range of taxable land values, computed from the engines above — individual owner, no exemptions, no trust/company/absentee surcharge. NSW and VIC figures are for the 2026 land tax year; QLD and SA figures are for the 2026-27 land tax year — see the FAQs for why the assessment dates differ. SA figures use RevenueSA's general rates (not the trust rates). WA figures are for the 2026-27 assessment year and are land tax only; Perth metropolitan land also pays MRIT on top. TAS figures are for 2026-27. ACT figures are for 2026-27 and a single house whose average unimproved value is the amount shown, fixed charge included; the ACT doesn't add properties together.
| Taxable land value | NSW | VIC | QLD | SA | WA | TAS | ACT |
|---|---|---|---|---|---|---|---|
| $400,000 | $0 | $1,650 | $0 | $0 | $300 | $1,288 | $4,938 |
| $1,000,000 | $0 | $4,650 | $4,500 | $320 | $1,750 | $9,238 | $12,378 |
| $1,500,000 | $6,900 | $9,150 | $12,750 | $2,820 | $6,250 | $16,738 | $18,628 |
| $3,000,000 | $30,900 | $31,650 | $37,500 | $25,920 | $30,550 | $39,238 | $37,478 |
| $6,000,000 | $78,900 | $111,150 | $80,000 | $95,904 | $86,550 | $84,238 | $75,278 |
How this is calculated
Each state's land tax is a bracketed schedule: land at or below the state's own threshold pays nothing, and land above it pays a published base amount plus a marginal rate on the excess — the same base-plus-marginal shape this site's stamp duty calculators use, applied to an annual land value instead of a one-off purchase price. Two things differ state by state, not just the numbers:
- Assessment date. NSW and Victoria both assess on a CALENDAR year: your liability for the 2026 land tax year is based on land owned at midnight 31 December 2025, charged for the full 2026 calendar year, not pro rata. Queensland assesses on a FINANCIAL year: your liability for the 2026-27 land tax year is based on land owned at midnight 30 June 2026. South Australia also assesses on the financial year, on the same 30 June taxing date, using the Valuer-General's site value of the land. Western Australia also uses 30 June; its taxable value is the lesser of the land's current unimproved value and 150% of the previous year's, so a big revaluation reaches the bill over more than one year. Tasmania taxes land classified as general land on 1 July, for the financial year. The ACT assesses each quarter separately, on the property's status on 1 July, 1 October, 1 January and 1 April, using its average unimproved value over up to five years.
- Boundary convention. NSW's own wording ("plus 1.6% of the land value above $1,075,000") means a value exactly AT the threshold still pays nothing — verified against Revenue NSW's own calculator. Victoria's and Queensland's own tables are worded the other way (e.g. QLD's "$600,000-$999,999" band explicitly includes $600,000 itself) and were verified live to behave that way too: a land value of exactly $600,000 already pays QLD's $500 base, not $0. South Australia's table reads like NSW's ("exceeds $936,000") and was verified against RevenueSA's own calculator to behave that way: exactly $936,000 pays nothing. Western Australia's bands ("$300,001 - $420,000") start one dollar over, so exactly $300,000 pays nothing there too, verified against RevenueWA's own calculator. Tasmania's table ("$125 000 - $499 999.99") includes its threshold, so exactly $125,000 already pays $50, as SRO Tasmania's calculator confirms. This is a genuine difference between how the states word their own tables, not an inconsistency introduced by this calculator.
- Rounding. SA charges per $100 or part of $100, so the excess over each band floor is rounded up to the next whole $100 before the rate applies — the same convention RevenueSA's own calculator uses. NSW, VIC, QLD and WA apply their rates to the exact excess. WA then drops any fraction of a cent rather than rounding it, as RevenueWA's own calculator does. Tasmania's calculator rounds its result to the nearest 10 cents, and so does this one. The ACT rounds its valuation charge and each quarterly bill to the nearest cent, matching the ACT Revenue Office's own calculator to the cent.
NSW (2026 land tax year)
| Taxable land value | Base land tax at floor | Marginal rate on excess |
|---|---|---|
| $0 – $1,075,000 | $0 | 0% |
| $1,075,000 – $6,571,000 | $100 | 1.6% |
| $6,571,000 and over | $88,036 | 2% |
VIC (2026 land tax year)
The $50,000 threshold and the flat $500/$975 low bands already include Victoria's COVID-19 debt temporary land tax surcharge, added from the 2024 land tax year and legislated to apply until 30 June 2033 — this table is what State Revenue Office Victoria currently publishes as its general rate table, not a pre-2024 table with the surcharge added on top.
| Taxable land value | Base land tax at floor | Marginal rate on excess |
|---|---|---|
| $0 – $50,000 | $0 | 0% |
| $50,000 – $100,000 | $500 | 0% |
| $100,000 – $300,000 | $975 | 0% |
| $300,000 – $600,000 | $1,350 | 0.3% |
| $600,000 – $1,000,000 | $2,250 | 0.6% |
| $1,000,000 – $1,800,000 | $4,650 | 0.9% |
| $1,800,000 – $3,000,000 | $11,850 | 1.65% |
| $3,000,000 and over | $31,650 | 2.65% |
QLD (2026-27 land tax year)
Queensland's own schedule has a genuine, published quirk: the marginal rate from $3,000,000 to $4,999,999 (1.25%) is LOWER than the rate immediately below it, from $1,000,000 to $2,999,999 (1.65%) — verified live against QRO's own Land Tax Estimator, not a transcription error. The rate rises again above $5,000,000.
| Taxable land value | Base land tax at floor | Marginal rate on excess |
|---|---|---|
| $0 – $600,000 | $0 | 0% |
| $600,000 – $1,000,000 | $500 | 1% |
| $1,000,000 – $3,000,000 | $4,500 | 1.65% |
| $3,000,000 – $5,000,000 | $37,500 | 1.25% |
| $5,000,000 – $10,000,000 | $62,500 | 1.75% |
| $10,000,000 and over | $150,000 | 2.25% |
SA (2026-27 land tax year, general rates)
RevenueSA publishes these rates as dollars per $100 of site value (for example $0.50 per $100 is 0.5%). Each year every band boundary is re-indexed to the Valuer-General's average change in site values, not just the threshold; if that average change is negative, the boundaries stay where they were.
| Taxable site value | Base land tax at floor | Rate on excess (per $100 or part) |
|---|---|---|
| $0 – $936,000 | $0 | $0.00 |
| $936,000 – $1,504,000 | $0 | $0.50 |
| $1,504,000 – $2,188,000 | $2,840 | $1.00 |
| $2,188,000 – $3,504,000 | $9,680 | $2.00 |
| $3,504,000 and over | $36,000 | $2.40 |
WA (2026-27 assessment year)
Land in the Perth metropolitan region also pays Metropolitan Region Improvement Tax on the same aggregated taxable value: nothing up to $300,000, then 0.14% of the excess.
| Aggregated taxable value | Base land tax at floor | Marginal rate on excess |
|---|---|---|
| $0 – $300,000 | $0 | 0% |
| $300,000 – $420,000 | $300 | 0% |
| $420,000 – $1,000,000 | $300 | 0.25% |
| $1,000,000 – $1,800,000 | $1,750 | 0.9% |
| $1,800,000 – $5,000,000 | $8,950 | 1.8% |
| $5,000,000 – $11,000,000 | $66,550 | 2% |
| $11,000,000 and over | $186,550 | 2.67% |
TAS (2026-27 financial year)
| Total taxable land value | Land tax |
|---|---|
| Under $125,000 | Nil |
| $125,000 – $499,999.99 | $50 plus 0.45% of the value above $125,000 |
| $500,000 and over | $1,737.50 plus 1.5% of the value above $500,000 |
ACT (2026-27, per property)
The ACT charges a fixed $1,778 on every liable property plus a valuation charge from the table below, applied to that one property's average unimproved value. There is no threshold and no aggregation across properties.
| Average unimproved value | Valuation charge at floor | Marginal rate on excess |
|---|---|---|
| $0 – $150,000 | $0 | 0.54% |
| $150,000 – $275,000 | $810 | 0.64% |
| $275,000 – $1,000,000 | $1,610 | 1.24% |
| $1,000,000 – $2,000,000 | $10,600 | 1.25% |
| $2,000,000 and over | $23,100 | 1.26% |
For a unit, the valuation charge is worked out on the AUV of the whole complex's residential land and then multiplied by the unit's unit entitlement percentage; the fixed charge is not shared, so every unit pays the full $1,778. The ACT Revenue Office's calculator rounds after taking the share, not before, and so does this one.
The annual total is split into quarterly bills by the number of days in each quarter:
| Quarter | Share of the annual amount |
|---|---|
| July to September | 25.2054% |
| October to December | 25.2054% |
| January to March | 24.6575% |
| April to June | 24.9315% |
Sources
- Revenue NSW — Land tax thresholds and rates (2026 land tax year) — verified 2026-11-04
- Revenue NSW — How land tax is calculated (calendar-year assessment, 31 December taxing date) — verified 2026-08-19
- Revenue NSW — Land tax calculator (used to verify every NSW figure on this page) — verified 2026-08-19
- State Revenue Office Victoria — Land tax current rates (2026 land tax year) — verified 2026-10-28
- State Revenue Office Victoria — Land tax calculator (used to verify every VIC figure on this page) — verified 2026-08-19
- Queensland Revenue Office — Land tax rates for individuals (2026-27 land tax year) — verified 2026-10-28
- Queensland Revenue Office — Land Tax Estimator (used to verify every QLD figure on this page) — verified 2026-08-19
- RevenueSA — Land tax rates and thresholds (2026-27 general rates) — verified 2026-11-04
- RevenueSA — How is land tax assessed (30 June taxing date, aggregation, worked examples) — verified 2026-10-21
- RevenueSA — 2026-27 General Land Tax Rates Calculator (used to verify every SA figure on this page) — verified 2026-10-21
- RevenueWA — Land tax assessment (rates, MRIT rates, 30 June taxing date, taxable value) — verified 2026-10-28
- RevenueWA — Land Tax Calculator, 2026-27 assessment year (used to verify every WA figure on this page) — verified 2026-10-28
- State Revenue Office Tasmania — Rates of land tax (from 1 July 2025, applying to 2026-27) — verified 2026-10-28
- State Revenue Office Tasmania — Land tax (general land on 1 July, principal residence and primary production land not taxable) — verified 2026-10-28
- State Revenue Office Tasmania — Single property land tax calculator (used to verify every TAS figure on this page) — verified 2026-10-28
- ACT Revenue Office — How land tax is calculated (2026-27 fixed charge, marginal rates, AUV, quarterly split) — verified 2026-10-28
- ACT Revenue Office — About land tax (which properties are liable) — verified 2026-10-28
- ACT Revenue Office — Calculate your rates and land tax, 2026-27 (used to verify every ACT figure on this page) — verified 2026-10-28
Assumptions used here follow the same general approach as ASIC's MoneySmart calculators and may not reflect every personal circumstance — see "What this doesn't model" for specifics.
What this doesn't model
- Trusts and companies. Land held in a special or discretionary trust, or by a related company, is assessed on a different rate table (usually a lower threshold) in every state — this calculator assumes an individual owner throughout. See Revenue NSW , SRO Victoria, or Queensland Revenue Office for those tables. In SA the trust rates start from a threshold of only $25,000 — see RevenueSA.
- Absentee owner / foreign surcharges. NSW's surcharge land tax, Victoria's absentee owner surcharge, and Queensland's absentee/foreign company surcharge are separate, additional-percentage calculations for foreign or absentee owners, not modelled here. See Revenue NSW , SRO Victoria, or Queensland Revenue Office. Tasmania's foreign investor land tax surcharge (FILTS) isn't modelled either — see SRO Tasmania. The ACT's foreign ownership surcharge, 0.75% of the average unimproved value a year on top of land tax, isn't modelled either — see the ACT Revenue Office.
- Principal place of residence and primary production exemptions. Land used as your home or for primary production is exempt in every state, but the exemption must be claimed — it isn't applied automatically, and this calculator assumes no exemption. See Revenue NSW , SRO Victoria, or Queensland Revenue Office, or RevenueSA, or RevenueWA, or SRO Tasmania, or the ACT Revenue Office.
- ACT granny flats and mixed-use complexes. A rented granny flat on the same block as your home pays a share of the land tax based on its rented floor area, which this calculator doesn't work out. For a unit in a complex that is only partly residential, enter the AUV of the residential part only.
- Part of an ACT quarter. ACT land tax is charged for whole quarters based on the property's status on the first day of each; this calculator shows a full year.
- Joint ownership and trust interests. Owning land with someone else, or holding a notified beneficial interest in a trust, can change the amount payable through secondary deductions each state calculates differently — not modelled here.
- Aggregation across states. This calculator estimates ONE state at a time. It doesn't add up land you own across multiple states, because each state only assesses the land physically located within its own borders — there's no combined national land tax.
- WA land in both metropolitan and country areas. MRIT applies only to the metropolitan part. This calculator treats the whole value as one or the other, like RevenueWA's own calculator, which asks owners of both kinds to contact it instead.
- NSW's 3-year land value averaging. Revenue NSW's official assessment uses a 3-year average of the land value, not the single most recent value — this calculator, like Revenue NSW's own online calculator, takes the taxable land value you enter as-is.
If any of these apply to you, the land tax you actually owe will differ from the figures above.
Frequently asked questions
How much land tax do I pay on a $1.2 million property?
It depends which state the land is in — land tax thresholds and rates are set separately by each state, not nationally. For a $1,200,000 total taxable land value with no exemptions and an individual owner: NSW land tax is $2,100 for the 2026 land tax year, Victorian land tax is $6,450 for the 2026 land tax year, Queensland land tax is $7,800 for the 2026-27 land tax year, South Australian land tax is $1,320 for the 2026-27 land tax year, Western Australian land tax is $3,550 for the 2026-27 assessment year, plus $1,260 of Metropolitan Region Improvement Tax if the land is in Perth's metropolitan region, and Tasmanian land tax is $12,237.50 for 2026-27. In the ACT, a single rented house with an average unimproved value of $1,200,000 pays $14,878.00 for 2026-27. Switch the state selector above to see your own figure.
What is the land tax threshold in each state?
NSW's general threshold is $1,075,000, with a higher premium threshold of $6,571,000 above that. Victoria's threshold is only $50,000 — much lower than NSW's, because Victoria's land tax net widened in 2024 as part of its COVID-19 debt repayment plan and now catches modest landholdings, not just large ones. Queensland's threshold for individuals is $600,000. South Australia's general threshold is $936,000 for 2026-27; RevenueSA re-indexes it every year to the Valuer-General's average change in site values, so it rises when site values do. Western Australia's threshold is $300,000 of aggregated taxable value, and Tasmania's is $125,000. Land valued at or below a state's own threshold pays no land tax there at all. The ACT has no threshold: every rented or vacant residential property there pays a $1,778 fixed charge for 2026-27 plus a valuation charge, however low its value.
Does land tax start at $0 once my land value goes over the threshold?
In NSW, Victoria, Queensland, Western Australia and Tasmania, no — the first taxable dollar brings a flat charge, not a few cents. NSW: land valued at exactly $1,075,000 pays no land tax, but at $1,075,001 the bill is $100 (NSW's threshold is "above", not "at or above"). Victoria: land valued at $50,000 pays $500, and that same flat $500 applies all the way up to $99,999. Queensland: land valued at $600,000 pays $500. Western Australia: land valued at exactly $300,000 pays nothing, but at $300,001 the bill is $300, and that flat $300 applies up to $420,000. Tasmania: land valued at $124,999 pays nothing, but at exactly $125,000 the bill is $50. Above those starting amounts each state's marginal rates take over, as set out in "How this is calculated" above. This is why a small rise in your land valuation can matter more near the threshold than anywhere else: it can turn a $0 bill into a real one. South Australia is the exception: it has no starting amount, so land valued at $936,001 pays $0.50 (50 cents for every $100 or part of $100 over $936,000), and because RevenueSA issues no assessment when the total is under $20, the first land value that actually gets a bill is $939,901. The ACT has no threshold to cross at all: a liable property with an AUV of $1 still pays $1,778.01, almost all of it the fixed charge.
Is land tax based on a calendar year or a financial year?
NSW and Victoria both assess land tax on a calendar year: liability for the 2026 land tax year is based on the land owned at midnight on 31 December 2025, and it isn't pro-rated even if you buy or sell partway through the year. Queensland, South Australia and Western Australia instead use the financial year: liability for the 2026-27 land tax year is based on the land owned at midnight on 30 June 2026. Tasmania also uses the financial year, taxing land classified as general land on 1 July. The ACT is different again: it assesses land tax quarterly, on the property's status on 1 July, 1 October, 1 January and 1 April, for each whole quarter with no daily pro-rating. This matters if you're comparing a purchase across states — the ownership date that decides liability isn't the same date in every state.
What is MRIT in Western Australia?
The Metropolitan Region Improvement Tax is a second tax on the same WA land tax assessment, charged on land in the Perth metropolitan region to fund land for roads, open space and parks. It uses the same aggregated taxable value as land tax: nothing up to $300,000, then 0.14% of the value above that, which is $1,260 on $1,200,000. Country WA land pays land tax but no MRIT; untick "Perth metropolitan region" above for country land. RevenueWA's own calculator can't combine metropolitan and country land in one estimate either, and asks owners of both to contact it.
How is land tax calculated in the ACT?
ACT land tax applies to residential property that isn't the owner's principal place of residence, such as a rented or vacant house, and to residential property owned by a company or trustee. Each property is assessed on its own average unimproved value (AUV), the average of its unimproved values over up to five years; properties aren't added together the way the states aggregate landholdings. The annual amount is a fixed charge of $1,778 for 2026-27 plus a valuation charge from a marginal rate table, 0.54% on the first $150,000 of AUV rising to 1.26% above $2,000,000. A house with a $500,000 AUV pays $1,610 plus 1.24% of the AUV above $275,000, a valuation charge of $4,400.00, so $6,178.00 a year. It's billed quarterly in proportion to the days in each quarter: $1,557.19 for each of the July and October quarters, $1,523.34 for January to March and $1,540.27 for April to June.
How much land tax is there on a rented unit in Canberra?
For a unit, the ACT works out the valuation charge on the average unimproved value of the whole complex's residential land, then takes the unit's unit entitlement share of it. The $1,778 fixed charge isn't shared: every rented unit pays all of it. So a unit with a 10% unit entitlement in a complex whose AUV is $3,000,000 pays 10% of the complex's $35,700.00 valuation charge, which is $3,570.00, plus the fixed charge: $5,348.00 a year for 2026-27. Because the fixed charge is the same for every unit, the smaller a unit's share, the bigger the part of its bill the fixed charge makes up. Choose "Unit" as the ACT property type above and enter your unit entitlement to see your own figure.
Why does my actual land tax bill differ from this estimate?
This calculator assumes an individual owner with no exemptions, no trust or company ownership, and no foreign or absentee surcharge — all of which change the result. Land used as your home (principal place of residence) or for primary production is exempt in every state but isn't automatic — you need to claim it. If you own land jointly with someone else or through a trust, each state applies its own deduction rules that this calculator doesn't include. And this estimate covers one state at a time — it doesn't add up land you own across multiple states, since each state assesses only the land located within its own borders.