Skip to content

Land tax on vacant land

Above the threshold, vacant land is taxed the same as any other land, and no home exemption applies until you live there. Rules, plus building concessions.

General land tax threshold in each state and territory
State or territoryThresholdLand tax year
New South Wales$1,075,0002026 land tax year
Victoria$50,0002026 land tax year
Queensland$600,0002026-27
Western Australia$300,0002026-27
South Australia$936,0002026-27
Tasmania$125,0002026-27
Australian Capital TerritoryNo threshold2026-27
Northern TerritoryNo land taxNo land tax

Sources: Revenue NSW, State Revenue Office Victoria, Queensland Revenue Office, RevenueWA, RevenueSA, State Revenue Office Tasmania, ACT Revenue Office, Territory Revenue Office.

Each revenue office

Each state and territory has its own revenue office page
State or territoryOfficial page
New South WalesRevenue NSW: land tax thresholds and rates
VictoriaState Revenue Office Victoria: land tax current rates
QueenslandQueensland Revenue Office: land tax rates for individuals
Western AustraliaRevenueWA: land tax assessment
South AustraliaRevenueSA: land tax rates and thresholds
TasmaniaState Revenue Office Tasmania: rates of land tax
Australian Capital TerritoryACT Revenue Office: land tax calculation method
Northern TerritoryNT Government: land taxes