Land Tax Calculator (by state)
Annual land tax estimate for property investors across all 8 Australian states and territories. Per-state thresholds, marginal brackets, trust surcharges and foreign owner surcharges.
Your situation
Sum across all taxable land you own in NSW.
New South Wales — annual land tax
- Taxable land value
- $1,500,000.00
- Standard land tax
- $6,900.00
- Total annual land tax
- $6,900.00
Assessment date in NSW: 31 December.
Land tax is administered by Revenue NSW, not the ATO. Confirm the schedule before relying on these numbers.
Related: Stamp Duty · Negative Gearing · State tax comparison
Frequently asked questions
Is my principal place of residence taxed?+
Generally no — every state except the ACT exempts the main residence from land tax. The ACT has no PPR exemption but levies a much lower flat-rate land tax. Investment property, holiday homes, and vacant land are taxable.
How are joint owners assessed?+
Most states assess the entity that owns the property — joint owners are usually assessed as a single 'joint ownership' first, then each owner is given a secondary individual assessment with a credit for the joint amount. This calculator estimates the headline burden only.
What is the foreign owner surcharge?+
Most states add an annual surcharge for foreign persons or absentee owners — commonly 2–5% on top of the standard land tax. The rate varies by state and is changing every Budget. Check the relevant revenue office for current figures.
Not tax, legal or financial advice. Estimates only. Based on Land Tax Act 1956 (NSW). Tax law changes frequently — confirm current rates with the relevant revenue office and your registered tax agent before relying on these numbers.
Trust surcharges are jurisdiction-specific — only NSW and VIC are modelled here. Foreign owner surcharge uses an indicative 2% (NSW and VIC currently sit between 2% and 5%). Joint-ownership aggregation, exempt land categories and partial-year proration are not modelled.