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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.

To calculate your land tax estimate, use our land tax calculator.

 

Land tax general rates (from 2024 land tax year)

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

 

Land tax trust surcharge rates (from 2024 land tax year)

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

2022–23 land tax general rates 

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
Download table in CSV format

2022–23 land tax trust surcharge rates

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
For land holdings with a taxable value not less than $25,000 but less than $1.8 million, the land tax rate for trusts is the surcharge rate of 0.375% plus the general rate.
* 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.

 

Download table in CSV format

2022–23 land tax general rates with absentee owner surcharge 

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
Download table in CSV format

 

2022–23 land tax trust surcharge rates with absentee owner surcharge

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
Download table in CSV format
Last modified: 14 September 2023
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