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Land tax rates by state and territory

Every land tax rate scale from Australian jurisdictions appears side by side. It shows thresholds, marginal rates, and the rates at the top for the ACT, plus NSW, Victoria, Queensland, WA, SA, Tasmania.

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.

State rate bands

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

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

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

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

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