Question 1

How is land tax calculated in Australia?

Accepted Answer

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.

Question 2

Do trusts pay more land tax than individuals?

Accepted Answer

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.

Question 3

Does the Northern Territory have land tax?

Accepted Answer

No. The Northern Territory is the only Australian jurisdiction that does not levy land tax on any property type.

Question 4

What is the foreign owner land tax surcharge?

Accepted Answer

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.

Australian Land Tax Calculator 2025-26

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Entity Type Comparison

State-by-State Comparison