A Quick Guide to Land Tax in Australia

Land tax in Australia is assessed and collected annually (quarterly in the ACT) based on the value of land, and is levied by all states and territories except the Northern Territory, which imposes a Property Activation Levy on Darwin CBD properties.

The taxing regimes are set on a state-by-state basis, and although broadly similar, they differ in matters of:

  • the taxing date
  • valuation methods
  • the ownership entity (e.g. individual as opposed to corporate or trust ownership)
  • tax rates and thresholds
  • exemptions

Typically one principal place of residence is exempt from land tax, as are charities, other non-profit entities and disability trusts.

Land tax is generally assessed to the owner, based on ownership of the land within the state or territory at a point of time, the taxing date.

Land Tax NSW

Tax on land in the state of New South Wales.

Taxing date

Midnight 31 December

NSW land tax rates

NSW online land tax calculator

NSW land valuations

Valuer General of NSW

NSW land tax website

Revenue NSW

Land Tax Queensland

Tax on land in the state of Queensland.

News article: Land tax changes coming to Queensland in July 2023 – Holding Redlich

Warning: Queensland land tax rates to be based on Australia wide landholdings – McCullough Robertson

Taxing date

30 June

Qld land tax rates

QLD Land Tax Calculator

Qld land valuations

Annual land tax valuations

Queensland land tax website

Queensland Government

Land Tax Western Australia

Tax on land in the state of WA

Taxing date

30 June

WA land tax rates

WA Land Tax Calculator

WA land valuations

About land tax

Western Australia land tax website

WA Dept of Finance

Land Tax Australian Capital Territory

Tax on land in the ACT

Taxing date

Quarterly on each of 1 July, 1 October, 1 January and 1 April

ACT land tax rates

ACT Land Tax Calculator

ACT land valuations

ACT land valuations

ACT land tax website

ACT Revenue Office

Land Tax Victoria

Tax on land in the state of Victoria.

Taxing date

Midnight 31 December

Vic land tax rates

Vic online land tax calculator

Vic land valuations

Valuations for land tax

Victoria land tax website

State Revenue Office of Victoria

Land Tax South Australia

Tax on land in the state of South Australia.

Taxing date

30 June

SA land tax rates

SA Land Tax Calculator

SA land valuations

Land site value

South Australia land tax website

Revenue SA

Land Tax Tasmania

Tax on land in the state of Tasmania

Taxing date

1 July

Tas land tax rates

Tas Land Tax Calculator

TAS land valuations

Assessed land value

Tasmania land tax website

State Revenue Office of Tasmania

Land Tax Northern Territory

Tax on land in the Northern Territory

Taxing date

30 June

NT Property Activation Levy – Territory Revenue Office

Further info – Land tax in Australia

NSW: New initiative for First Home Buyers As part of the 2022-23 Budget, the NSW Government announced that first home buyers purchasing properties up to $1.5 million will be provided the option to pay an annual property tax instead of transfer duty. See full article from NSW Revenue.

The wait is over: Victoria implements the new windfall gains tax regime – Corrs Chambers Westgarth

How Does Land Tax Apply to Discretionary Trusts? – Coleman Greig

Stamp Duty and Land Tax Maps – PWC

This page was last modified 2022-08-05