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 imposed a Property Activation Levy until 2022 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 website
Land Tax Queensland
Tax on land in the state of Queensland.
Taxing date
30 June
Queensland land tax website
Land Tax Western Australia
Tax on land in the state of WA
Taxing date
30 June
Western Australia land tax website
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
Land Tax Victoria
Tax on land in the state of Victoria.
Taxing date
Midnight 31 December
Victoria land tax website
Land Tax South Australia
Tax on land in the state of South Australia.
Taxing date
30 June
South Australia land tax website
Land Tax Tasmania
Tax on land in the state of Tasmania
Taxing date
1 July
Tasmania land tax website
Land Tax Northern Territory
Tax on land in the Northern Territory
No land tax in NT, but see..NT Property Activation Levy
Further info – Land tax in Australia
How Does Land Tax Apply to Discretionary Trusts? – Coleman Greig
Stamp Duty and Land Tax Maps – PWC
Land Tax Hikes in Victoria 2023
This page was last modified 2023-05-25