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Land tax rates history

For the current land tax year, this page lists the thresholds and rate scales for land tax in every Australian state and territory, with each band shown and free to download.

General land tax rates, current land tax year
State or territoryThresholdFirst bandTop rate
New South Wales$1,075,000$100 plus 1.6% above the threshold2%
Victoria$50,000$500 flat2.65%
Queensland$600,000$500 plus 1% above the threshold2.25%
Western Australia$300,000$300 flat2.67%
South Australia$936,0000.5% above the threshold2.4%
Tasmania$125,000$50 plus 0.45% above the threshold1.5%
Australian Capital TerritoryNo threshold$1,778 plus 0.54%1.26%
Northern TerritoryNo land tax

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

Download the data in CSV or JSON format

All bands across all states

New South Wales

General rates, New South Wales, 2026 land tax year
Taxable land valueLand tax
Up to $1,074,999No tax
$1,075,000 to $6,570,999$100 plus 1.6% of the value above $1,075,000
$6,571,000 or more$88,036 plus 2% of the value above $6,571,000
Trust rates, New South Wales, 2026 land tax year
Taxable land valueLand tax
Up to $6,570,9991.6% of the value
$6,571,000 or more$105,136 plus 2% of the value above $6,571,000

Victoria

General rates, Victoria, 2026 land tax year
Taxable land valueLand tax
Up to $49,999No tax
$50,000 to $99,999$500
$100,000 to $299,999$975
$300,000 to $599,999$1,350 plus 0.3% of the value above $300,000
$600,000 to $999,999$2,250 plus 0.6% of the value above $600,000
$1,000,000 to $1,799,999$4,650 plus 0.9% of the value above $1,000,000
$1,800,000 to $2,999,999$11,850 plus 1.65% of the value above $1,800,000
$3,000,000 or more$31,650 plus 2.65% of the value above $3,000,000
Trust rates, Victoria, 2026 land tax year
Taxable land valueLand tax
Up to $24,999No tax
$25,000 to $49,999$82 plus 0.375% of the value above $25,000, then steps up to $676 at $50,000
$50,000 to $99,999$676 plus 0.375% of the value above $50,000, then steps up to $1,338 at $100,000
$100,000 to $249,999$1,338 plus 0.375% of the value above $100,000
$250,000 to $599,999$1,901 plus 0.675% of the value above $250,000
$600,000 to $999,999$4,263 plus 0.975% of the value above $600,000
$1,000,000 to $1,799,999$8,163 plus 1.275% of the value above $1,000,000
$1,800,000 to $2,999,999$18,363 plus 1.1072% of the value above $1,800,000
$3,000,000 or more$31,650 plus 2.65% of the value above $3,000,000

The office publishes 1.1072% for the $1,800,000 to $2,999,999 band, lower than the band before it. It is used as published, and it brings the table to the general amount of $31,650 at $3,000,000.

Absentee owner rates, Victoria, 2026 land tax year
Taxable land valueLand tax
Up to $49,999No tax
$50,000 to $99,999$2,500 plus 4% of the value above $50,000, then steps up to $4,975 at $100,000
$100,000 to $299,999$4,975 plus 4% of the value above $100,000, then steps up to $13,350 at $300,000
$300,000 to $599,999$13,350 plus 4.3% of the value above $300,000
$600,000 to $999,999$26,250 plus 4.6% of the value above $600,000
$1,000,000 to $1,799,999$44,650 plus 4.9% of the value above $1,000,000
$1,800,000 to $2,999,999$83,850 plus 5.65% of the value above $1,800,000
$3,000,000 or more$151,650 plus 6.65% of the value above $3,000,000

Queensland

General rates, Queensland, 2026-27
Taxable land valueLand tax
Up to $599,999No tax
$600,000 to $999,999$500 plus 1% of the value above $600,000
$1,000,000 to $2,999,999$4,500 plus 1.65% of the value above $1,000,000
$3,000,000 to $4,999,999$37,500 plus 1.25% of the value above $3,000,000
$5,000,000 to $9,999,999$62,500 plus 1.75% of the value above $5,000,000
$10,000,000 or more$150,000 plus 2.25% of the value above $10,000,000
Trust rates, Queensland, 2026-27
Taxable land valueLand tax
Up to $349,999No tax
$350,000 to $2,249,999$1,450 plus 1.7% of the value above $350,000
$2,250,000 to $4,999,999$33,750 plus 1.5% of the value above $2,250,000
$5,000,000 to $9,999,999$75,000 plus 2.25% of the value above $5,000,000
$10,000,000 or more$187,500 plus 2.75% of the value above $10,000,000
Absentee rates (before the surcharge), Queensland, 2026-27
Taxable land valueLand tax
Up to $349,999No tax
$350,000 to $2,249,999$1,450 plus 1.7% of the value above $350,000
$2,250,000 to $4,999,999$33,750 plus 1.5% of the value above $2,250,000
$5,000,000 to $9,999,999$75,000 plus 2% of the value above $5,000,000
$10,000,000 or more$175,000 plus 2.5% of the value above $10,000,000

Western Australia

General rates, Western Australia, 2026-27
Taxable land valueLand tax
Up to $299,999No tax
$300,000 to $419,999$300
$420,000 to $999,999$300 plus 0.25% of the value above $420,000
$1,000,000 to $1,799,999$1,750 plus 0.9% of the value above $1,000,000
$1,800,000 to $4,999,999$8,950 plus 1.8% of the value above $1,800,000
$5,000,000 to $10,999,999$66,550 plus 2% of the value above $5,000,000
$11,000,000 or more$186,550 plus 2.67% of the value above $11,000,000

South Australia

General rates, South Australia, 2026-27
Taxable land valueLand tax
Up to $935,999No tax
$936,000 to $1,503,9990.5% of the value above $936,000
$1,504,000 to $2,187,999$2,840 plus 1% of the value above $1,504,000
$2,188,000 to $3,503,999$9,680 plus 2% of the value above $2,188,000
$3,504,000 or more$36,000 plus 2.4% of the value above $3,504,000
Trust rates, South Australia, 2026-27
Taxable land valueLand tax
Up to $24,999No tax
$25,000 to $935,999$125 plus 0.5% of the value above $25,000
$936,000 to $1,503,999$4,680 plus 1% of the value above $936,000
$1,504,000 to $2,187,999$10,360 plus 1.5% of the value above $1,504,000
$2,188,000 to $3,503,999$20,620 plus 2.4% of the value above $2,188,000
$3,504,000 or more$52,204 plus 2.4% of the value above $3,504,000

Tasmania

General rates, Tasmania, 2026-27
Taxable land valueLand tax
Up to $124,999No tax
$125,000 to $499,999$50 plus 0.45% of the value above $125,000
$500,000 or more$1,737.50 plus 1.5% of the value above $500,000

Australian Capital Territory

General rates, Australian Capital Territory, 2026-27
Taxable land valueLand tax
Up to $149,999$1,778 plus 0.54% of the value
$150,000 to $274,999$2,588 plus 0.64% of the value above $150,000
$275,000 to $999,999$3,388 plus 1.24% of the value above $275,000
$1,000,000 to $1,999,999$12,378 plus 1.25% of the value above $1,000,000
$2,000,000 or more$24,878 plus 1.26% of the value above $2,000,000