Property investing
Land tax in South Australia
The SA land tax threshold, the full rate scale, and worked examples for an investor, checked against RevenueSA's own figures.
Key points
- Threshold: $936,000 of total taxable land value for an individual.
- On $800,000 of taxable land an individual pays $0 a year at general rates.
- Your own home is generally exempt; an investment property is not.
- Land tax is charged every year you hold the land, not once like stamp duty.
SA land tax at a glance
Land tax applies once the total taxable value of the land you own in South Australia is more than $936,000. Your home is generally exempt; the tax falls on land that isn't your home, such as an investment property. The top rate is 2.4% of the value above $3,504,000. (RevenueSA, verified 7 Aug 2026)
These rates apply to the 2026-27 financial year. Land tax is charged every year you own the land, so on an investment property it is a holding cost, not a one-off cost like stamp duty.
South Australia land tax rates
| Total taxable value | Land tax for the year |
|---|---|
| Up to $936,000 | Nil |
| More than $936,000, up to $1,504,000 | 0.5% of the value above $936,000 (charged per $100 or part of $100) |
| More than $1,504,000, up to $2,188,000 | $2,840 + 1% of the value above $1,504,000 (charged per $100 or part of $100) |
| More than $2,188,000, up to $3,504,000 | $9,680 + 2% of the value above $2,188,000 (charged per $100 or part of $100) |
| More than $3,504,000 | $36,000 + 2.4% of the value above $3,504,000 (charged per $100 or part of $100) |
Source: RevenueSA (RevenueSA, verified 7 Aug 2026).
Worked examples
One owner, Australian resident, general rates, at a total taxable value of $500,000, $800,000, $1,200,000 and $2,000,000. The value is the figure after exemptions and the state's own valuation rules, not the price you paid.
| Total taxable value | Land tax | Working |
|---|---|---|
| $500,000 | $0 | below the threshold: nil |
| $800,000 | $0 | below the threshold: nil |
| $1,200,000 | $1,320 | 0.5% of $264,000 (rounded up to the next $100) = $1,320 |
| $2,000,000 | $7,800 | $2,840 + 1% of $496,000 (rounded up to the next $100) = $7,800 |
The same $800,000, owned differently
| Owner | Land tax |
|---|---|
| An individual (general rates) | $0 (RevenueSA, verified 7 Aug 2026) |
| Land held in a trust | $4,000 (RevenueSA, verified 22 Oct 2026) |
How the value is worked out
RevenueSA taxes the total taxable site value of your land, and the rates are charged per $100 or part of $100 above each threshold, so the excess is rounded up to the next $100 before the rate is applied. (RevenueSA, verified 7 Aug 2026) The thresholds are indexed to changes in site values each year, and no assessment is issued if the tax is under $20. (RevenueSA, verified 22 Oct 2026)
Your home
A principal place of residence is generally exempt, with conditions that differ by state. (RevenueSA, verified 7 Aug 2026) Read the exemption rules on the revenue office's own page before relying on one, especially for a home that is partly rented, owned with others or held in a trust or company.
Foreign owners, trusts and companies
Land held on trust is taxed on trust rates, which start at $25,000 instead of $936,000. (RevenueSA, verified 22 Oct 2026) South Australia has no separate land tax surcharge for foreign owners. (RevenueSA, verified 11 Aug 2026)
For every state side by side, see land tax by state; for surcharges and trusts across all states, see land tax for investors.
Common questions
What is the SA land tax threshold for 2026-27?
$936,000 of total taxable site value on general rates, and $25,000 on trust rates.
Why does SA land tax round up?
RevenueSA's rates are set per $100 or part of $100, so the amount above each threshold is rounded up to the next $100 before the rate is applied.
Practical checklist
Before you budget for land tax in South Australia
- Add up the taxable value of all the land you already own in South Australia, not just the new property
- Check whether the property, or the buyer, is a trust, company or foreign person: the rates differ
- Check the principal place of residence conditions if any part of the home will be rented
- Confirm the figure with RevenueSA's own calculator or assessment before relying on it
Questions for a professional
- What will my total taxable land value in South Australia be once this property is added?
- Does my ownership structure (individual, joint, trust or company) change the rate I pay?
- Do any exemptions or concessions apply to this land?
Official resources
Important limitations: General information only, not tax or financial advice, and not a statement of your own land tax. The worked examples use the published rate scale on a single taxable value; your assessment depends on all the land you own, exemptions, ownership shares and the valuation the revenue office uses. Amounts are shown to the cent; the revenue office's own notice decides the amount payable.
Sources and methodology
- Rates and thresholds | RevenueSA (Land Tax) — RevenueSA (retrieved 7 Aug 2026). Licence: CC BY 3.0 AU
- Land tax rates and thresholds | RevenueSA — RevenueSA (retrieved 22 Oct 2026). Licence: CC BY 3.0 AU
- Residential exemptions | RevenueSA — RevenueSA (retrieved 7 Aug 2026). Licence: CC BY 3.0 AU
- 2026-27 Land tax rates and thresholds | RevenueSA — RevenueSA (retrieved 11 Aug 2026). Licence: CC BY 4.0
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.
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