Yearly costs, every state
Land tax calculator.
The land tax you may pay each year on the land one owner holds in a state. The tool opens on an example, so change the state, land value and owner to match yours.
Land tax a year
$2,500
The total for the year on these figures, including any surcharge or levy.
General land tax
$2,500
Land tax on the owner's scale, before any surcharge.
Tax-free threshold
$600,000
The land value this owner can hold in the state before land tax applies. Some states have none for some owners.
Land tax on $800,000 of land in Queensland (Individual) is about $2,500 a year on these figures.
The same land, by owner
| Owner | Land tax a year |
|---|---|
| Individual | $2,500 |
| Company | $9,100 |
| Discretionary trust | $9,100 |
The same land value in every state
| State or territory | Land tax a year |
|---|---|
| New South Wales | $0 |
| Victoria | $3,450 |
| Queensland | $2,500 |
| South Australia | $0 |
| Western Australia | $1,250 |
| Tasmania | $6,238 |
| Australian Capital Territory | $9,898 |
| Northern Territory | No land tax |
Sources · 2026-27
- QRO: land tax rates for individuals
- QRO: land tax rates for companies and trusts
- QRO: land tax rates for absentees
- QRO: land tax rates for foreign companies and trusts
- QRO: State Budget 2026
Rates last checked 25 October 2026.
How it is worked out
- The tool takes the state's land tax scale for the owner you chose. Where a state sets a different scale for companies or discretionary trusts, that scale applies; where it uses one scale for everyone, the same scale applies to all three.
- If the land value is under the owner's tax-free threshold, general land tax is nil.
- Above the threshold, the state's bands apply: a fixed amount for reaching the band, plus a rate on the value above where the band starts.
- In the ACT, which has no threshold, a fixed charge is added for a rented residential property.
- If you tick foreign or absentee owner, the state's surcharge is added on the base that state uses: the whole value, the whole value once land tax is payable, or only the value above a set amount.
- In Western Australia, if the land is in the Perth metropolitan region, the metropolitan region improvement tax is added on the value above a set amount, where land tax is payable.
- The comparisons run the same land value through each type of owner, and through every state. The state comparison leaves out the Perth metropolitan levy.
What this tool leaves out
- Exemptions and concessions, including the home you live in, which every state exempts.
- How each state values land. The tool uses the figure you enter. NSW and the ACT average land values over several years, so your notice may use a different figure.
- Timing. NSW and Victoria charge land tax by calendar year, and each state sets its own date for working out what you own.
- Joint ownership, related companies and how trusts are grouped, any of which can change the threshold or how land is added up.
- Other levies on land, such as taxes on vacant residential land.
Questions investors ask
Do I pay land tax on the home I live in?
Generally no. The home you live in is exempt in every state. This tool is built for investment land, so it treats everything you enter as taxable.
I own property in more than one state. How do I use this?
Run the tool once for each state. Each state taxes only the land inside it and applies its own tax-free threshold, so land in one state does not count toward another state's total.
Why does it ask for land value, not what I paid?
Land tax is charged on the value of the land as the state assesses it, not on your purchase price, and the building is not included. Your land tax or valuation notice shows the figure the state uses.
Why does a company or trust pay more in some states?
Some states set a lower threshold or a steeper scale for companies and trusts. In NSW, for example, a discretionary trust has no tax-free threshold. Which structure suits you is a question for your accountant; this tool shows only the land tax side of it.
How does the ACT work?
The ACT has no tax-free threshold. It charges a fixed amount on every rented residential property, plus a charge based on land value, and it averages land values over several years.
Does the Northern Territory charge land tax?
No. The Northern Territory does not levy land tax, so the tool shows nothing to pay there.
How close is this to my notice?
The scales come from each state's revenue office and are dated under the result. Your notice can still differ, because of how the state values the land, exemptions, grouping rules and small rounding steps. Treat this as an estimate and your notice as the figure.
Where to next
If you are weighing land in more than one state, we can work through the holding costs on real properties with you.
This calculator gives general information only. Land tax here is worked from each state's published scales for the owner you choose, as at the date shown, on the land value you enter; it treats all the land as taxable and does not model exemptions, concessions, grouping rules or valuation differences. It is not tax or legal advice, and apart from the figures you enter, it does not take into account your objectives, financial situation or needs. CHAD Property coordinates with accountants, brokers and conveyancers and does not give tax or legal advice, so speak with your accountant, or check your land tax notice, before you rely on the figure.
The tools on this page give general information only. Each result is an estimate, worked out from the figures you enter and the assumptions shown, using rates and rules as at the date shown. It is not a quote, and it is not intended to be relied on to make a decision about a financial product, a loan or your tax. It is not personal financial, tax, credit or legal advice, and apart from the figures you enter, it does not take into account your objectives, financial situation or needs. Rates, thresholds and laws change, and some details of recent changes are not yet final. CHAD Property is a buyer's agency. It does not hold an Australian financial services licence or an Australian credit licence, and it is not a registered tax agent. We do not advise on tax, lending, financial products or how to structure ownership, including through a self-managed super fund, a company or a trust; we work alongside the brokers, accountants and financial planners who do. Before you make a financial decision, consider getting advice from a licensed financial adviser, and check any figure here with a licensed or registered professional who knows your situation.