Land tax is a state tax, so the rules change entirely depending on where your property sits. Work out what you owe in NSW, Victoria or Queensland, and see what the same land would cost in each of the others.
Identical land value, taxed under each state's own rules. Your state is highlighted.
| State | Threshold | Land tax | vs yours |
|---|
Your state and owner type, at nearby values.
| Land value | Land tax | Effective rate |
|---|
There is no federal land tax. Each state and territory runs its own, with its own threshold, its own rate scale, its own surcharge for foreign owners and even its own date for deciding who owns what. The Northern Territory does not charge land tax at all. That is why a calculator has to ask which state before it can tell you anything.
The unimproved value of the land, ignoring the house, the pool and the renovation. Your state values it, you do not.
All the land you own in one state is added together, then the threshold is applied once. Two properties under the threshold can still be taxed together.
The principal place of residence exemption applies in every state that charges land tax. Do not include your own home in the value.
NSW and Victoria assess ownership at 31 December. Queensland uses 30 June. Selling the day after does not help.
| Total taxable land value | Land tax payable |
|---|---|
| The table is generated by the calculator. With JavaScript off, see Revenue NSW, the Victorian State Revenue Office, or the Queensland Revenue Office for the published rates. | |
Generally no. Every state that charges land tax exempts your principal place of residence. The exemption is not automatic in every case though, and it can be lost if you move out and rent the property, or if the land is held in a company or certain trusts. Do not include your home in the value you enter above.
No, and this is the most common mistake. Land tax applies to the unimproved land value, which excludes the house and any other improvements. A $1.5 million property might have a land value of $800,000. NSW uses a three year average of land values, which smooths out sharp movements. Your land value is on your notice of valuation or your council rates notice.
Each state taxes only the land inside its own borders, and applies its own threshold to that land. Land in Queensland does not count towards your NSW threshold. This means spreading investments across states can mean paying less land tax than holding the same value in one state, because you get a threshold in each. Run the calculator once per state.
Victoria's threshold is $50,000, far below the New South Wales threshold of $1,075,000. It was lowered from $300,000 for the 2024 land tax year, which brought several hundred thousand owners into the system for the first time. Victoria also charges fixed amounts of $500 and $975 in the two bands below $300,000 rather than a percentage.
South Australia, Western Australia, Tasmania and the ACT are not covered yet. Each has its own scale and its own quirks, and we would rather leave them out than publish a number we have not checked against the state revenue office. The Northern Territory is included as an answer, because it has no land tax at all. Check with the relevant revenue office for the states not listed.
Estimate only. This Land Tax Calculator covers New South Wales, Victoria and
Queensland. It applies the standard scales published by each revenue office and does not cover
land tax exemptions and concessions, principal place of residence rules, primary production land,
the Victorian vacant residential land tax, NSW special trusts holding mixed land, build to rent
concessions, joint ownership assessments, or the treatment of land held across multiple entities.
Your assessment comes from the state revenue office, which values the land itself. It is general
information, not tax advice. For advice on your circumstances, speak to a registered tax agent or
your state revenue office.
Sources: Revenue NSW, State Revenue Office Victoria, Queensland Revenue Office.
Rates last verified: 9 September 2026.
