Land Tax Calculator

The Assessment Value

This land tax calculator applies the selected jurisdiction’s annual schedule to your client’s assessed land value. The headline includes ordinary land tax, any selected foreign or absentee surcharge and WA metropolitan region improvement tax.

Use the land value established for the assessment, after any partial ordinary exemptions. Enter the full taxable value before the tax-free threshold is deducted. Purchase price includes buildings and other factors that the land-tax valuation can exclude. Stamp duty, also called transfer duty, is a separate transaction tax and is outside this calculation.

In NSW, the ordinary assessment generally uses a three-year average. Use the separate surcharge value for the foreign-owned residential portion liable for surcharge. The Revenue NSW valuation and threshold rules explain that distinction.

Queensland uses its assessed taxable value, including the applicable averaging rules. WA uses the taxable value after its valuation cap. SA and Victoria use taxable site values, Tasmania uses assessed General Land values and the ACT uses average unimproved value.

Ownership and Exemptions

The owner category changes the threshold or schedule in NSW, Queensland, Victoria and SA. Choose trust surcharge rates for an NSW special trust or a Victorian or SA trust subject to that schedule. A qualifying fixed or concessional NSW trust uses general rates.

Queensland companies and ordinary trustees use the company and trust schedule. A special disability trust uses Trust: general rates. A surcharge-liable Queensland individual uses the absentee schedule, which differs from company rates at higher values. The Queensland absentee rules define that status.

Establish any home, primary production or other exemption before choosing Fully exempt. For mixed holdings, keep Taxable selected and exclude only the confirmed exempt ordinary land value. An exemption depends on the owner and use of the property. Living in a trust-owned home does not establish eligibility by itself.

The surcharge selector means liability is already established under that jurisdiction’s rules, after any surcharge exemption. An income-tax residency classification alone does not establish foreign or absentee land-tax status. In NSW, Tasmania and the ACT, enter the separately assessed surcharge base. An ordinary exemption can leave surcharge payable.

Victoria adds the absentee surcharge to taxable value when the applicable owner threshold is reached. In Queensland, the surcharge applies only to taxable value above $350,000. WA’s optional metropolitan field covers only the taxable Perth metropolitan portion. The estimate excludes joint-owner secondary deductions, related-company grouping, trust-beneficiary credits and special concessions.

Compare Jurisdictions and Years

Choose 2026 for NSW or Victoria’s calendar-year assessment and 2026-27 for the other taxing jurisdictions. The earlier choice uses 2025 or 2025-26. SA’s thresholds and the ACT fixed charge change between these years, so keep the selected period with the estimate.

Here, property tax means annual land tax on the assessed land value. Council rates and property-transfer duty are separate charges.

For a fictional individual holding $1,200,000 of taxable NSW land in 2026, the result is $2,100 without surcharge. The calculation is $100 plus 1.6% of the $125,000 above the general threshold. With $500,000 separately liable for the foreign surcharge, the total becomes $27,100.

A different fictional individual with $1,470,000 of taxable SA land pays $3,845 under 2025-26 general rates and $2,670 under 2026-27 rates. SA charges each $100 or part of $100 of excess value. These examples hold the assessment value constant; actual valuations and exemptions can also change.

For a fictional individual holding $1,200,000 of taxable Victorian land in 2026, select Individual, Taxable and no surcharge. The general schedule starts tax at $50,000. The estimate is $6,450: $4,650 plus 0.9% of the $200,000 above $1,000,000. The same inputs give $6,450 for 2025.

For the SA example, select Individual, Taxable and no surcharge. The general tax-free threshold is $833,000 in 2025-26 and $936,000 in 2026-27. Trust surcharge rates use a $25,000 threshold in both periods.

Use the published schedules for Victoria’s State Revenue Office (SRO), Queensland individuals or Queensland companies and trusts when matching the ownership. WA assessment guidance includes metropolitan tax, and SA’s calculation guidance separates general and trust scales. Tasmania publishes its ordinary rates and foreign surcharge rules separately.

The ACT result covers one standalone residential property liable for the full year. It excludes units, mixed use and partial-year assessments. The ACT assessment rules explain quarterly liability and unit entitlement. The Northern Territory does not levy land tax.

State Land Tax

For Queensland, select the assessment year and enter the assessed taxable value for that ownership. Individuals and special disability trusts use the $600,000 starting threshold. Companies and ordinary trusts start at $350,000. A confirmed absentee individual uses the separate absentee schedule selected by the surcharge choice.

Tasmania applies ordinary land tax to the aggregated assessed value of General Land, with tax starting at $125,000. Enter any independently assessed foreign-surcharge value separately. The ordinary owner choice does not change Tasmania’s general scale.

WA uses the assessed taxable value for the selected ownership, after the valuation cap and confirmed exemptions. Ordinary land tax starts above $300,000. Enter only the taxable Perth metropolitan portion in the metropolitan field to calculate metropolitan region improvement tax. WA uses the same ordinary scale across the tool’s owner categories.

Vacant residential land tax, transfer duty, council rates, penalties and interest are excluded. Use the relevant revenue-office assessment for the final liability. Your entries stay on this device and are neither sent to Tax Genie nor saved in browser storage.