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

Revenue NSW

Land Tax Queensland

Tax on land in the state of Queensland.

Taxing date

30 June

Queensland land tax website

Queensland Government

Land Tax Western Australia

Tax on land in the state of WA

Taxing date

30 June

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

Land Tax Victoria

Tax on land in the state of Victoria.

Taxing date

Midnight 31 December

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

South Australia land tax website

Revenue SA

Land Tax Tasmania

Tax on land in the state of Tasmania

Taxing date

1 July

Tasmania land tax website

State Revenue Office of Tasmania

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