Calculate land tax liability on investment and commercial properties in all Australian states. Land tax applies to investment properties (not your principal place of residence) and thresholds and rates vary significantly by state.
| Item | Value |
|---|
Land tax is levied annually on the unimproved land value of all land you own above a threshold, excluding your principal place of residence (PPR). Each state has its own rates, thresholds, and exemptions.
| State | Threshold (approx.) | Top rate |
|---|---|---|
| NSW | $1,075,000 | 2.0% |
| VIC | $300,000 | 2.25% + surcharge |
| QLD | $600,000 (individuals) | 1.75%+ |
| WA | $300,000 | 2.67% |
| SA | $536,000 | 2.4% |
| TAS | $100,000 | 1.5% |
| ACT | Annual charge (no threshold) | 1.06%+ |
Note: NT has no land tax. Always verify with your state revenue office — rates and thresholds change annually.