Do I pay land tax on my home?

No — every state exempts your principal place of residence from land tax. It generally only applies to investment properties, holiday homes, vacant land and commercial property.

How is land value different from property value?

Land value is the unimproved value of the land itself, excluding buildings and improvements. It's set annually by each state's valuer-general and is usually shown on your council rates notice.

Which state has the highest land tax?

It depends on the land value. Some states like Victoria have lower entry thresholds but a gentler curve, while others like NSW have a higher threshold but a steeper marginal rate at very high values.

Does the Northern Territory have land tax?

No, the Northern Territory does not levy land tax at all.

Land Tax Calculator Australia

Estimate annual land tax on an investment property or vacant land by state

Enter the land value and state to estimate your annual land tax bill. Most states exempt your home, so this is most relevant for investment properties and vacant land.

Land Details

Enter the land value and state to estimate annual land tax

Land Value ($)

Land value, not the property's total market value — check your council rates notice or state valuation.

State or Territory

Land Tax Calculation

Your estimated annual land tax

Estimated annual land tax

$3,700

Effective rate: 0.28% of land value

Most states exempt your principal place of residence from land tax — this estimate is most relevant for investment properties, holiday homes and vacant land. Actual assessments may aggregate all land you own in that state and can include foreign owner or trust surcharges not modelled here.

How to Use This Calculator

1Enter the land value (not the total property value) from your council rates notice or state valuation
2Select your state or territory
3See the estimated annual land tax and how it compares to other states

What Is Land Tax?

Land tax is an annual state tax on the unimproved value of land you own, separate from council rates and stamp duty. It's assessed each year based on land value as at a fixed date set by each state.

Most states exempt your principal place of residence, so land tax mainly applies to investment properties, holiday homes, vacant land and commercial property. Thresholds and rates vary significantly by state.

What Affects Land Tax?

Land value: Higher land values attract more tax. Most states use progressive brackets above a tax-free threshold.
State or territory: Each state sets its own thresholds and rates. The Northern Territory has no land tax at all.
Aggregation: Most states add up the value of all land you own in that state (excluding your home) before applying the threshold.
Ownership structure: Trusts, companies and foreign owners often face lower thresholds or surcharges not modelled in this estimate.

Ways Land Tax Is Managed

•Check whether your property qualifies for the principal place of residence exemption
•If you own investment property in multiple states, land tax is assessed separately per state, not combined
•Land tax is deductible against rental income for investment properties
•Get an official assessment from your state revenue office — this calculator is an estimate only

Frequently Asked Questions

Official Sources

ATO rates checked against official sources — verified 5 July 2026

Estimates only. Not financial or tax advice. Full disclaimer for your rights and our limitations of liability.

Rates and thresholds last updated for the 2026–27 financial year.

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