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 or South Australia from a taxable land value — the amount payable, the effective rate, and which threshold applies — using each state'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.
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
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).
| Taxable land value | NSW | VIC | QLD | SA |
|---|---|---|---|---|
| $400,000 | $0 | $1,650 | $0 | $0 |
| $1,000,000 | $0 | $4,650 | $4,500 | $320 |
| $1,500,000 | $6,900 | $9,150 | $12,750 | $2,820 |
| $3,000,000 | $30,900 | $31,650 | $37,500 | $25,920 |
| $6,000,000 | $78,900 | $111,150 | $80,000 | $95,904 |
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.
- 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. 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 and QLD apply their rates to the exact excess.
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 | 1.7% |
| $3,000,000 and over | $31,650 | 2.7% |
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 | 1.7% |
| $3,000,000 – $5,000,000 | $37,500 | 1.3% |
| $5,000,000 – $10,000,000 | $62,500 | 1.8% |
| $10,000,000 and over | $150,000 | 2.3% |
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 |
Sources
- Revenue NSW — Land tax thresholds and rates (2026 land tax year) — verified 2026-10-21
- 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 2026-10-21
- 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 2026-10-07
- 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 2026-10-21
- 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
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.
- 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.
- 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.
- 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, and South Australian land tax is $1,320 for the 2026-27 land tax year. 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. Land valued at or below a state's own threshold pays no land tax there at all.
Does land tax start at $0 once my land value goes over the threshold?
In NSW, Victoria and Queensland, 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. 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.
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 and South 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. This matters if you're comparing a purchase across states — the ownership date that decides liability isn't the same date in every state.
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.