NSW land tax calculator
Enter the value of your land to calculate its yearly tax in New South Wales. Then identify the owner and describe how the property is used.
NSW land tax in brief
The threshold sets the tax-free amount. Land valued below that amount pays no tax. Land value covers the land by itself, excluding the house and any other buildings on it.
- Threshold
- $1,075,000
- Initial rate
- $100 plus 1.6%
- Date used to check your land
- 31 December 2025, at midnight
- Land value applied
- Average based on the three latest land values
The threshold and starting rate above are for the general rates. The trust rates further down use their own tables.
Source: Revenue NSW details on land tax thresholds and rates.
NSW land tax threshold and rates
Each rate applies only to the part of your land value above where that rate starts. At 1.6%, you pay $1.60 for each $100 in land value beyond that point.
General tax rates
These rates cover most land owners.
| Taxable land value | Land tax |
|---|---|
| Up to $1,074,999 | No 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 |
Rates for trusts
When land is held in a trust, a trustee owns it for other people. The trust rates then apply.
This scale has no tax-free amount, unlike the $1,075,000 threshold used for most owners.
| Taxable land value | Land tax |
|---|---|
| Up to $6,570,999 | 1.6% of the value |
| $6,571,000 or more | $105,136 plus 2% of the value above $6,571,000 |
How Revenue NSW calculates it
- No tax-free amount applies to special trusts, including family trusts and trusts made through a will. Their land value is charged at 1.6% up to $6,571,000, the premium threshold where the rate rises. The remaining value is charged at 2%.
- Since 2025, the tax-free amount and premium threshold have both been fixed, so they do not change each year.
- Revenue NSW averages the last three yearly values of your land. You owe land tax when this average reaches the threshold.
Surcharges for foreign and absentee owners
A surcharge adds an extra amount of land tax to the usual bill. The state determines whether it applies to foreign owners, meaning people and companies from overseas, or absentee owners (owners who normally do not live in Australia).
- Land tax surcharge: 5% of the residential land value.
Land tax in the other states
| 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.