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.
COVID-19 Coronavirus land tax relief measures
The following states and territories have announced land tax relief arrangements:
Queensland
Land tax rebate of 25% for land owners or tenants affected by the COVID-19 conditions, a waiver of the 2% land tax foreign surcharge for foreign entities and an automatic (no need to apply) 3-month deferral of land tax liabilities for the 2020-21 assessment year. See Coronavirus land tax relief and also: Land tax relief for Queensland landlords – with a catch
Northern Territory (NT)
The Northern Territory has no land tax. See details of payroll tax COVID-19 relief measures here.
Australian Capital Territory (ACT)
Landlords who reduce rent on privately rented residential properties by at least 25% due to COVID-19 will be eligible for a land tax credit to cover 50% of the rental reduction, up to a maximum credit of $1,300 per quarter. See details.
Victoria
Land tax payment deferrals and a 25% reduction for landlords who provide tenants impacted by COVID-19 with rent relief. See details. See also Budget announcements 2020-21.
Tasmania
A land tax waiver for commercial property whose business owner’s operations have suffered an impact from COVID-19. See details.
Western Australia
Commercial landlords who reduce rents of their small business tenants impacted by COVID-19 will get grants for 25% of their land tax bill. See details
South Australia
Commercial or residential landlords are eligible for a 25% land tax reduction on tenanted land whose tenants’ income has been affected by the impact of COVID-19. See details.
New South Wales
Commercial or residential land owners to get a 25% reduction in land tax on land tenanted by a small business or residential household whose income has been reduced by the impact of COVID-19 and to whom a rent reduction has been passed on. See details.
See also:
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.
For detailed land tax rates and state-based taxing information, click on the State/Territory heading.
| State/Territory | Taxing date(s) |
| New South Wales | 31 December |
| Victoria | 31 December |
| Queensland | 30 June |
| South Australia | 30 June |
| Western Australia | 30 June |
| Tasmania | 1 July (previous year) |
| Australian Capital Territory | Quarterly on each of 1 July, 1 October, 1 January and 1 April |
| Northern Territory | No land tax |
See also information:
How Does Land Tax Apply to Discretionary Trusts? – Coleman Greig
Stamp Duty and Land Tax Maps – PWC
This page was last modified 2021-03-17
