Compare land tax across all Australian states and entity types. Enter your total taxable land value to see bracket breakdowns for individuals, companies, discretionary trusts, unit trusts, SMSFs, and LRBA structures - with foreign surcharge calculations included.
⚠ General Estimate Only. This calculator provides indicative land tax estimates based on published rates. It is not financial, legal, or tax advice. Land tax assessments depend on factors not captured here (exemptions, concessions, aggregation rules, assessment dates, land classifications). Always consult a qualified tax professional before making investment decisions.
Foreign / Absentee Owner ?
✓ No Land Tax
The Northern Territory does not levy land tax on any property type.
Entity Type Comparison
← Scroll to see all entity types →
State-by-State Comparison
Chart compares land tax for the selected entity type across all states. NT excluded (no land tax).
Frequently Asked Questions
How is land tax calculated in Australia?
Land tax is calculated on the total unimproved (site) value of all your taxable land in a state, using progressive brackets. Each state has different thresholds, rates, and rules for different entity types such as individuals, trusts, and SMSFs. For a full state-by-state breakdown, see our land tax guide.
Do trusts pay more land tax than individuals?
In most states, yes. NSW, VIC, QLD, and SA impose lower thresholds and/or surcharge rates on trusts (particularly discretionary trusts). WA, TAS, and ACT apply the same rates regardless of entity type.
Does the Northern Territory have land tax?
No. The Northern Territory is the only Australian jurisdiction that does not levy land tax on any property type.
What is the foreign owner land tax surcharge?
Foreign owner surcharges apply in NSW (5%), VIC (4%), QLD (3%), TAS (2%), and ACT (0.75%). SA, WA, and NT do not currently impose foreign surcharges on annual land tax.
Land Tax in Australia, By State
Land tax is the annual state-government tax on the unimproved land value of property you own above a threshold. Each state and territory sets its own threshold, brackets, and rates, and the rules for trusts, SMSFs, and companies differ from individuals. Investors building a portfolio across multiple states need to understand the land tax exposure before buying, not after the bill arrives.
This calculator shows the annual land tax liability across all states for individuals, trusts, SMSFs, and companies. Useful for comparing total ongoing costs between markets.
How Land Tax Works
Land tax is calculated on the unimproved land value (the land only, not the buildings) as assessed by the state revenue office. Each state has a tax-free threshold below which no tax is owed. Above the threshold, brackets apply, with rates rising with total landholdings. Importantly, land tax is calculated per state, not nationally. Owning $1.5M of land in Victoria and $1.5M in Queensland generates two separate threshold calculations, often resulting in lower total land tax than $3M in one state.
State by State Quick Reference
Victoria has the lowest individual threshold at $50,000, which catches most investment portfolios early. Tasmania and the ACT also start taxing at low values. Queensland sits at $600,000, NSW at over $1 million, and the Northern Territory has no land tax at all. Top marginal rates run between roughly 1.5 and 2.75 percent depending on state and total holdings. These figures change annually. The calculator runs current 2025-26 rates and brackets for every state, so use the calculator above for your specific situation rather than relying on rule-of-thumb estimates.
Trusts, SMSFs, and Companies
Discretionary trusts in NSW are subject to special surcharge land tax (an extra 0.75 percent or more) and lose threshold benefits unless excluded by deed. Unit trusts and fixed trusts are treated differently again. SMSFs get the standard threshold but cannot stack with personal landholdings. Companies are taxed at the relevant state rate without the individual threshold benefit. The trust and entity choice for an investment portfolio has long-term land tax implications. Decisions made on property number one shape the next ten.
Why Land Tax Often Decides Where Investors Buy
A property in Victoria with mid-range land value can attract several thousand dollars per year in land tax once landholdings push above the $50,000 threshold. The same property in Queensland (where the individual threshold sits at $600,000) often attracts zero. Across a 20-year hold, the difference can run into tens of thousands of dollars per property. For investors with diversified state portfolios, land tax is one of the bigger arguments against concentrating in a single state. See our investment buyers agent page for how we factor land tax into market selection.
