Property investing
Land tax by state
Every state's land tax threshold, the extra charge for foreign owners, and what the same land value costs each year in each state, with the working.
Key points
- Land tax is a yearly tax on land that isn't your home; the Northern Territory has none.
- Thresholds for an individual range from none in the ACT and $50,000 in Victoria to $1,075,000 in New South Wales.
- On $800,000 of taxable land, the yearly bill ranges from nothing in NSW and SA to $9,898 in the ACT.
- Each state taxes the land you hold in that state; there is no national total.
The short answer
Land tax is an annual state tax on land you own that isn't your home, such as an investment property. Every state and the ACT charge it, each with its own threshold and rates; the Northern Territory charges none. (Territory Revenue Office, Northern Territory, verified 7 Aug 2026) Outside the ACT, which taxes each property separately, a state taxes the total value of the land you hold in it, so owning in two states means two separate assessments and two tax-free thresholds.
Thresholds and foreign-owner surcharges
The same land value in every state
Annual land tax for one individual owner at general rates, worked out from each state's published scale. On $800,000 of taxable land it ranges from nothing in NSW and SA to $9,898 in the ACT.
Scroll sideways for more columns
| State | $500,000 | $800,000 | $1,200,000 | $2,000,000 |
|---|---|---|---|---|
| NSW | $0 | $0 | $2,100 | $14,900 |
| Victoria | $1,950 | $3,450 | $6,450 | $15,150 |
| Queensland | $0 | $2,500 | $7,800 | $21,000 |
| WA | $500 | $1,250 | $3,550 | $12,550 |
| SA | $0 | $0 | $1,320 | $7,800 |
| Tasmania | $1,737.50 | $6,237.50 | $12,237.50 | $24,237.50 |
| ACT | $6,178 | $9,898 | $14,878 | $24,878 |
Not quite like for like. Each state measures "taxable value" its own way: NSW averages three years of land value, Victoria and South Australia use site value, WA caps the yearly rise at 150% of last year's value, and the ACT averages up to five years and taxes each property separately with a fixed charge. The same block of land can have a different taxable value in each system. Every figure here is plain arithmetic on the state's published scale, and each state's page shows the working.
Land tax in each state
- Land tax in New South Wales: threshold $1,075,000 (2026 land tax year)
- Land tax in Victoria: threshold $50,000 (2026 land tax year)
- Land tax in Queensland: threshold $600,000 (current QRO rates)
- Land tax in Western Australia: threshold $300,000 (current RevenueWA rates)
- Land tax in South Australia: threshold $936,000 (2026-27)
- Land tax in Tasmania: threshold $125,000 (rates from 1 July 2025)
- Land tax in the ACT: no threshold (2026-27)
Surcharges for foreign and absentee owners and the trust rules are compared in more depth in land tax for investors.
Common questions
Which states have land tax?
Every state and the ACT charge land tax on land that isn't your home. The Northern Territory doesn't charge land tax at all.
Which state has the highest land tax threshold?
New South Wales, at $1,075,000 of taxable land value. The ACT has no threshold, and Victoria's is $50,000.
Is land tax worked out on each property or on everything I own?
Everywhere except the ACT, the rates apply to the combined taxable value of your land in that state (Tasmania groups it by land classification first). The ACT taxes each property separately. Each state assesses you separately; there is no national total.
Practical checklist
Before you buy an investment property
- Find out the taxable value of the land you already own in the state you're buying in
- Add the new property's land value and check which band the total falls in
- Check whether the buyer is a trust, company or foreign person: rates differ
- Confirm the figure with that state's revenue office before relying on it
Questions for a professional
- What will my land tax be in this state once the new property is added to what I already own?
- Would buying in my own name, jointly, or through a trust or company change the land tax?
Official resources
- Revenue NSW: Land tax thresholds and rates
- SRO Victoria: Land tax (current rates)
- QRO: Land tax rates for individuals
- WA Government: Land tax assessment
- RevenueSA: Land tax rates and thresholds
- SRO Tasmania: Rates of land tax
- ACT Revenue Office: How land tax is calculated
Important limitations: General information only, not tax or financial advice, and not a statement of anyone's own land tax. The comparison applies each state's published general scale to a single taxable value; real assessments depend on all the land owned, exemptions, ownership and each state's valuation.
Sources and methodology
- Land tax thresholds and rates | Revenue NSW — Revenue NSW (retrieved 7 Aug 2026). Licence: CC BY 4.0
- Land tax (current rates) | State Revenue Office — State Revenue Office Victoria (retrieved 16 Sep 2026). Licence: CC BY 4.0
- Land Tax Act 2005 (Vic) — authorised version 086 (in force 1 May 2026) — Parliament of Victoria (retrieved 16 Sep 2026). Licence: Victorian legislation — free reuse per legislation.vic.gov.au copyright notice
- Land tax rates for individuals | Queensland Revenue Office — Queensland Revenue Office (retrieved 7 Aug 2026). Reuse terms: see the publisher's site
- Land tax assessment | Western Australian Government — RevenueWA (Dept of Treasury and Finance, WA) (retrieved 7 Aug 2026). Reuse terms: see the publisher's site
- Rates and thresholds | RevenueSA (Land Tax) — RevenueSA (retrieved 7 Aug 2026). Licence: CC BY 3.0 AU
- Rates of land tax | State Revenue Office Tasmania — State Revenue Office Tasmania (retrieved 7 Aug 2026). Reuse terms: see the publisher's site
- How land tax is calculated | ACT Revenue Office — ACT Revenue Office (retrieved 7 Aug 2026). Licence: CC BY 4.0
- Land tax rates for absentees | Queensland Revenue Office — Queensland Revenue Office (retrieved 22 Oct 2026). Reuse terms: see the publisher's site
- What is surcharge land tax? | Revenue NSW — Revenue NSW (retrieved 22 Oct 2026). Licence: CC BY 4.0
- Rate of surcharge (foreign investor land tax surcharge) | State Revenue Office Tasmania — State Revenue Office Tasmania (retrieved 22 Oct 2026). Reuse terms: see the publisher's site
- Foreign ownership surcharge for land tax | ACT Revenue Office — ACT Revenue Office (retrieved 7 Aug 2026). Licence: CC BY 4.0
- About land tax | Western Australian Government — WA Department of Treasury and Finance (retrieved 11 Aug 2026). Licence: CC BY 4.0
- 2026-27 Land tax rates and thresholds | RevenueSA — RevenueSA (retrieved 11 Aug 2026). Licence: CC BY 4.0
- Territory Revenue Office (TRO) | Department of Treasury and Finance — Territory Revenue Office, Northern Territory (retrieved 7 Aug 2026). Reuse terms: see the publisher's site
Figures on this page are drawn from Delora's local knowledge graph, refreshed from these primary sources and checked for changes on a regular schedule. If a figure here looks out of date, the official source above is always the authority — please let us know.
Evidence record