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Land tax current rates

Current rates

Prior rates

Calculate land tax

Absentee owner surcharge

Land tax and trusts

Current land tax general rates (unchanged since 2009)
Total taxable value of land holdings Land tax payable
< $250,000 Nil
$250,000 to < $600,000 $275 plus 0.2% of amount > $250,000
$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 1.3% of amount > $1,800,000
$3,000,000 and over $24,975 plus 2.25% of amount > $3,000,000
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Current land tax trust surcharge rates (unchanged since 2009)
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 0.7614%* of amount > $1,800,000
$3,000,000 and over $24,975 plus 2.25% 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 per cent plus the general rate.* The surcharge phases 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.

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Current land tax general rates with absentee owner surcharge (from 2020 land tax year)
Total taxable value of land holdings Land tax payable
< $250,000 Nil
$250,000 to < $600,000 $5275 plus 2.2% of amount > $250,000
$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 3.3% of amount > $1,800,000
$3,000,000 and over $84,975 plus 4.25% of amount > $3,000,000
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Current land tax trust surcharge rates with absentee owner surcharge (from 2020 land tax year)
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 2.7614% of amount > $1,800,000
$3,000,000 and over $84,975 plus 4.25% of amount > $3,000,000
Download table in CSV format

Land tax general rates with absentee owner surcharge (2017-2019 land tax years)
Total taxable value of land holdings Land tax payable
< $250,000 Nil
$250,000 to < $600,000 $4025 plus 1.7% of amount > $250,000
$600,000 to < $1,000,000 $9,975 plus 2% of amount > $600,000
$1,000,000 to < $1,800,000 $17,975 plus 2.3% of amount > $1,000,000
$1,800,000 to < $3,000,000 $36,375 plus 2.8% of amount > $1,800,000
$3,000,000 and over $69,975 plus 3.75% of amount > $3,000,000
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Land tax trust surcharge rates with absentee owner surcharge (2017-2019 land tax years)
Total taxable value of land holdings Land tax payable
< $25,000 Nil
$25,000 to < $250,000 $457 plus 1.875% of amount > $25,000
$250,000 to < $600,000 $4676 plus 2.075% of amount > $250,000
$600,000 to < $1,000,000 $11,938 plus 2.375% of amount > $600,000
$1,000,000 to < $1,800,000 $21,438 plus 2.67% of amount > $1,000,000
$1,800,000 to < $3,000,000 $42,838 plus 2.2614% of amount > $1,800,000
$3,000,000 and over $69,975 plus 3.75% of amount > $3,000,000
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Land tax general rates with absentee owner surcharge - 2016 land tax year
Total taxable value of land holdings Land tax payable
< $250,000 Nil
$250,000 to < $600,000 $1525 plus 0.7% of amount > $250,000
$600,000 to < $1,000,000 $3975 plus 1.0% of amount > $600,000
$1,000,000 to < $1,800,000 $7975 plus 1.3% of amount > $1,000,000
$1,800,000 to < $3,000,000 $18,375 plus 1.8% of amount > $1,800,000
$3,000,000 and over $39,975 plus 2.75% of amount > $3,000,000
Download table in CSV format

Land tax trust surcharge rates with absentee owner surcharge - 2016 land tax year
Total taxable value of land holdings Land tax payable
< $25,000 Nil
$25,000 to < $250,000 $207 plus 0.875% of amount > $25,000
$250,000 to < $600,000 $2176 plus 1.075% of amount > $250,000
$600,000 to < $1,000,000 $5938 plus 1.375% of amount > $600,000
$1,000,000 to < $1,800,000 $11,438 plus 1.675% of amount > $1,000,000
$1,800,000 to < $3,000,000 $24,838 plus 1.2614% of amount > $1,800,000
$3,000,000 and over $39,975 plus 2.75% of amount > $3,000,000
Download table in CSV format

See historical rates

Last modified: 26 July 2021
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