Land tax applies for a calendar year. The rates shown apply for the 2024–2033 land tax years, and for the 2022 and 2023 land tax years. For rates from the 2021 land tax year and earlier, go to Historical rates of land tax.
- Land tax general rates (from 2024 land tax year)
- Land tax trust surcharge rates (from 2024 land tax year)
- 2022–23 land tax general rates
- 2022–23 land tax trust surcharge rates
- 2022–23 land tax general rates with absentee owner surcharge
- 2022–23 land tax trust surcharge rates with absentee owner surcharge
To calculate your land tax estimate, use our land tax calculator.
| Total taxable value of land holdings | Land tax payable |
|---|---|
| < $50,000 | Nil |
| $50,000 to < $100,000 | $500 |
| $100,000 to < $300,000 | $975 |
| $300,000 to < $600,000 | $1350 plus 0.3% of amount > $300,000 |
| $600,000 to < $1,000,000 | $2250 plus 0.6% of amount > $600,000 |
| $1,000,000 to < $1,800,000 | $4650 plus 0.9% of amount > $1,000,000 |
| $1,800,000 to < $3,000,000 | $11,850 plus 1.65% of amount > $1,800,000 |
| $3,000,000 and over | $31,650 plus 2.65% of amount > $3,000,000 |
| Total taxable value of land holdings | Land tax payable |
|---|---|
| < $25,000 | Nil |
| $25,000 to < $50,000 | $82 plus 0.375% of amount > $25,000 |
| $50,000 to < $100,000 | $676 plus 0.375% of amount > $50,000 |
| $100,000 to < $250,000 | $1338 plus 0.375% of amount > $100,000 |
| $250,000 to < $600,000 | $1901 plus 0.675% of amount > $250,000 |
| $600,000 to < $1,000,000 | $4263 plus 0.975% of amount > $600,000 |
| $1,000,000 to < $1,800,000 | $8163 plus 1.275% of amount > $1,000,000 |
| $1,800,000 to < $3,000,000 | $18,363 plus 1.1072% of amount > $1,800,000 |
| $3,000,000 and over | $31,650 plus 2.65% of amount > $3,000,000 |
| Total taxable value of land holdings | Land tax payable |
|---|---|
| < $300,000 | Nil |
| $300,000 to < $600,000 | $375 plus 0.2% of amount > $300,000 |
| $600,000 to < $1,000,000 | $975 plus 0.5% of amount > $600,000 |
| $1,000,000 to < $1,800,000 | $2975 plus 0.8% of amount > $1,000,000 |
| $1,800,000 to < $3,000,000 | $9375 plus 1.55% of amount > $1,800,000 |
| $3,000,000 and over | $27,975 plus 2.55% of amount > $3,000,000 |
| Total taxable value of land holdings | Land tax payable |
|---|---|
| < $25,000 | Nil |
| $25,000 to < $250,000 | $82 plus 0.375% of amount > $25,000 |
| $250,000 to < $600,000 | $926 plus 0.575% of amount > $250,000 |
| $600,000 to < $1,000,000 | $2938 plus 0.875% of amount > $600,000 |
| $1,000,000 to < $1,800,000 | $6438 plus 1.175% of amount > $1,000,000 |
| $1,800,000 to < $3,000,000 | $15,838 plus 1.0114%* of amount > $1,800,000 |
| $3,000,000 and over | $27,975 plus 2.55%** of amount > $3,000,000 |
* The surcharge starts to phase out for land holdings in excess of $1.8 million.
** For land holdings valued at or over $3 million, the surcharge rate is the same as the general rate.
| Total taxable value of land holdings | Land tax payable |
|---|---|
| < $300,000 | Nil |
| $300,000 to < $600,000 | $6375 plus 2.2% of amount > $300,000 |
| $600,000 to < $1,000,000 | $12,975 plus 2.5% of amount > $600,000 |
| $1,000,000 to < $1,800,000 | $22,975 plus 2.8% of amount > $1,000,000 |
| $1,800,000 to < $3,000,000 | $45,375 plus 3.55% of amount > $1,800,000 |
| $3,000,000 and over | $87,975 plus 4.55% of amount > $3,000,000 |
| Total taxable value of land holdings | Land tax payable |
|---|---|
| < $25,000 | Nil |
| $25,000 to < $250,000 | $582 plus 2.375% of amount > $25,000 |
| $250,000 to < $600,000 | $5926 plus 2.575% of amount > $250,000 |
| $600,000 to < $1,000,000 | $14,938 plus 2.875% of amount > $600,000 |
| $1,000,000 to < $1,800,000 | $26,438 plus 3.175% of amount > $1,000,000 |
| $1,800,000 to < $3,000,000 | $51,838 plus 3.0114% of amount > $1,800,000 |
| $3,000,000 and over | $87,975 plus 4.55% of amount > $3,000,000 |
