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Estimate annual land tax from the state, taxable land value and ownership, using each revenue office’s method for co-owners, other land and foreign owners.
Estimated annual land tax
$1,300Queensland, 2026-27Estimated annual land tax of $1,300 on $680,000 of combined taxable land in Queensland.
Individual (sole owner): Individual rates from $600,000, or absentee rates from $350,000 including the 3% surcharge.
Example figures.
Rates as of
This calculator applies the selected state or territory’s published scale and its official method for co-owners, combined holdings and foreign owner surcharges.
Enter this property’s taxable land value from your valuation or assessment, not the price of the house, then your other taxable land in the same state, because most states tax the combined value of everything you hold. In the ACT each parcel is taxed separately, so a unit owner enters the complex’s average unimproved value and their unit entitlement share instead.
Co-owners enter their percentage share, and questions such as foreign or absentee status appear only where the revenue office uses them.
Co-owners also pay their share of a joint assessment where the state makes one.
Queensland Revenue Office’s individual example uses $680,000 of taxable land, with no other Queensland land and no absentee status, so ordinary individual rates apply: the band starts at $600,000 with a $500 base amount and a marginal rate of 1%.
The excess is $80,000, so the calculation is $500 + ($80,000 × 1%) = $1,300 annually.
For co-owners, an official Revenue NSW example has John and Jane each owning half of a $1,200,000 property, assessed jointly at $2,100. John also owns $550,000 of land alone, so his individual assessment on $1,150,000 is $1,300, less a $678.26 deduction, leaving $621.74. With his $1,050 half of the joint assessment, his estimate is $1,671.74.
New South Wales taxes the three-year average land value above $1,075,000; special trusts and non-concessional companies get no threshold. Co-owners are assessed together with one threshold, then each on their share plus other land, less the lesser of two deductions. Foreign persons pay 5% surcharge land tax on their share of residential land, with no threshold.
Victoria’s 2026 scales include the temporary COVID debt surcharge, and absentee owner scales include the 4% surcharge. Co-owners get a joint assessment, plus an individual one only if they hold other land or are absentee owners. Queensland has no joint assessment: your share is added to your other land, and absentees and foreign companies or trusts pay 3% on value above $350,000.
Western Australia and Tasmania treat each group of co-owners as a separate taxpayer, so jointly held land is not added to land you hold alone. South Australia assesses co-owners together and then individually, deducting your share of the joint tax, and charges each started $100. Western Australia and South Australia charge no foreign owner surcharge.
Tasmania charges a 2% foreign investor surcharge on a foreign owner’s share of residential General Land acquired from 1 July 2022. The ACT charges each property a $1,778 fixed charge plus a valuation charge; a unit pays the complex’s valuation charge times its unit entitlement share, and foreign owners pay 0.75% of the base value. The Northern Territory has no land tax.
The snapshot covers only the 2026 calendar-year assessments in NSW and Victoria and the 2026-27 financial year elsewhere. Where a state adds your other land, the result is your total for all the land entered, not for this property alone.
Co-owners are assumed to hold no other land together, and a joint assessment is split by share although co-owners are jointly liable for all of it. Surcharges apply to this land only and assume it is residential. Victorian vacant residential land tax and WA metropolitan region improvement tax are excluded.
The calculator does not decide exemptions, classifications or eligibility. Unlisted trusts, beneficiary assessments, company group allocations, deceased estates and other special entities are outside this estimate, as are ACT special unit cases, quarterly billing, part years, part exemptions, valuation objections, instalments, relief and concessions.
Speak to an accountant or tax adviser before relying on the figure for a trust, a company group, land shared with several groups of co-owners, foreign or absentee status, a disputed valuation or an exemption claim. Ask the revenue office to confirm which land values and ownership capacity belong in each assessment.
No. Each revenue office taxes the land value, excluding buildings: NSW uses a three-year average, Queensland the lower of its averaged and statutory values, and the ACT the average unimproved value. Use the value on your valuation or assessment notice, not the price you paid.
The Northern Territory does not levy land tax. The other seven jurisdictions have their own thresholds, rates and exemptions, and an exemption such as the one for your home can mean no tax is due on that land.
It depends on the state. NSW, Victoria and South Australia assess the co-owners together and then each owner individually with a deduction; Queensland adds your share to your other land; Western Australia and Tasmania treat each group of co-owners as a separate owner; the ACT taxes each parcel. Co-owners are jointly liable for a joint assessment.
Most states apply their rates to the combined value of all the taxable land you hold, so the tax depends on your other holdings in that state. Enter 0 if you hold none. The ACT taxes each parcel separately, so it does not ask.
In five jurisdictions, yes: NSW charges 5% surcharge land tax, Victoria a 4% absentee owner surcharge, Queensland 3% of value above $350,000, Tasmania 2% on residential land acquired from 1 July 2022 and the ACT 0.75%. Each uses its own definition of a foreign or absentee owner.
No. It is an estimate for one assessment year from the facts you enter. Exemptions, valuation objections, trust and company group rules and payment details are settled by the revenue office’s assessment.
