Land Tax Rates

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.

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 as at a specific point of time, which is the taxing date.

State-By-State Land Tax Information

State/TerritoryTaxing date(s)
New South Wales31 December
Victoria31 December
Queensland30 June
South Australia30 June
Western Australia30 June
Tasmania1 July (previous year)
Australian Capital TerritoryQuarterly on each of 1 July, 1 October, 1 January and 1 April
Northern TerritoryNo land tax

Other Land Tax Resources

COVID-19: land tax relief – Greenwoods & Herbert Smith Freehills

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

Stamp Duty and Land Tax Maps – PWC

This page was last modified 2021-06-30