Land tax calculator for Australia
Rates reviewed August 2026. Estimates, not advice.
Estimated total per year
$6,900
In New South Wales, on land valued at $1,500,000.
Your figures
An estimate at the general individual rates, using each state's full published scale, the same scale the full planner prices with. Trusts, joint holdings, company and SMSF ownership, and some exemptions change the result. Western Australia's Metropolitan Region Improvement Tax is not included. This is a calculator, not advice.
Land tax is a state tax on the unimproved value of the land you own, charged every year on the value above a tax free threshold. Pick your state, set the land value, and see the estimate. The table below shows the thresholds, indicative marginal rates and foreign owner surcharges this page uses, the same table the full Freeholt planner prices with.
Thresholds and rates by state
| State | Threshold | Marginal rates | Foreign surcharge | Top tier |
|---|---|---|---|---|
| New South Wales | $1,075,000 | 1.60% to 2.00% | 5.00% | 2.00% above $6,571,000 |
| Victoria | $50,000 | 0.30% to 2.65% | 4.00% | 2.65% above $3,000,000 |
| Queensland | $600,000 | 1.00% to 2.25% | 3.00% | 2.25% above $10,000,000 |
| South Australia | $936,000 | 0.50% to 2.40% | 0.00% | 2.40% above $3,504,000 |
| Western Australia | $300,000 | 0.25% to 2.67% | 0.00% | 2.67% above $11,000,000 |
| Tasmania | $125,000 | 0.45% to 1.50% | 2.00% | 1.50% above $500,000 |
| Australian Capital Territory | $0 | 0.54% to 1.26% | 0.75% | 1.26% above $2,000,000 |
| Northern Territory | $0 | None | 0.00% | None |
An estimate at the general individual rates, using each state's full published scale, the same scale the full planner prices with. Trusts, joint holdings, company and SMSF ownership, and some exemptions change the result. Western Australia's Metropolitan Region Improvement Tax is not included. This is a calculator, not advice.
What value is land tax charged on?
The unimproved land value, not the price you paid for the property. Your state revenue office issues the land value used in the assessment. This tool is an estimate, not advice.
Why does my state show zero below a certain land value?
Each state exempts land value below its threshold. Above it, tax applies at a marginal rate on the value above the threshold, plus a fixed base amount in most states. Estimates only, not advice.
How is the foreign owner surcharge calculated?
The surcharge is charged on the full land value, not only on the value above the threshold, so a foreign owner can pay a surcharge in a year when the ordinary land tax is zero. The same rule runs inside Freeholt. It is a calculator, not advice.
Who counts as a foreign owner for land tax?
Each state writes its own test, and it is not your income tax residency. States generally look at citizenship, permanent residency and visa status, and they look through companies and trusts to the people behind them. Victoria instead asks whether the owner is absent from Australia, which can catch an Australian citizen living overseas. The exemptions that remove ordinary land tax, including the one for the home you live in, do not automatically remove the surcharge. Estimates only, not advice.
Is land tax assessed per property?
No. Each state totals the land you own there and applies one threshold to the combined value, so a second property is usually taxed harder than this single parcel estimate suggests. Freeholt aggregates per owner and per state for you. Estimates only, not advice.
Model the whole portfolio, not just one tax: see the year your portfolio starts paying you back.
Selling? Compare the sale under the old and new capital gains rules from 1 July 2027.
More on how Freeholt models Australian property tax: negative gearing, capital gains tax, land tax and SMSF.