Land tax threshold by state
In each state and territory, land tax starts at a set land value. The figures cover thresholds for companies and trusts, and show recent shifts in the amounts.
| State or territory | Threshold | Land tax year |
|---|---|---|
| New South Wales | $1,075,000 | 2026 land tax year |
| Victoria | $50,000 | 2026 land tax year |
| Queensland | $600,000 | 2026-27 |
| Western Australia | $300,000 | 2026-27 |
| South Australia | $936,000 | 2026-27 |
| Tasmania | $125,000 | 2026-27 |
| Australian Capital Territory | No threshold | 2026-27 |
| Northern Territory | No land tax | No land tax |
Sources: Revenue NSW, State Revenue Office Victoria, Queensland Revenue Office, RevenueWA, RevenueSA, State Revenue Office Tasmania, ACT Revenue Office, Territory Revenue Office.
Additional thresholds
- New South Wales: premium threshold $6,571,000.
- Queensland: threshold for companies and trusts $350,000.
- South Australia: threshold for trusts $25,000.