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Trustees of trusts can use this calculator to estimate the trust's land tax at trust surcharge rates, including the absentee owner surcharge if it applies.

Please refer to our general rates calculator if you are not a trustee or are a trustee that pays land tax at general rates.

Who can use this calculator?

Trustees of the following trusts:

  • Discretionary trusts that acquired only land before 31 December 2005, but the trustee has not nominated a beneficiary 
  • Discretionary trusts that acquired land only after 31 December 2005, with no nominated PPR beneficiary 
  • Discretionary trusts with land acquired before and after 31 December 2005 where the trustee has not nominated a beneficiary
  • Fixed trusts where the trustee has not notified the SRO of the beneficial interests in the land
  • Unit trusts where there has been no notification of the unitholders​

Land tax and trusts

Joint owners

This calculator does not include any deduction you may receive for tax payable by the joint ownership if the trust owns lands with others. In these situations, the calculation is only indicative of your liability.

Who can’t use this calculator?

Trustees of the following trusts:

  • Discretionary trusts with a nominated beneficiary that hold pre and post-2006 land, 
  • Discretionary trusts that only holds pre or post-2006 land which is used as a PPR by the nominated PPR beneficiary
  • Discretionary trusts that hold land acquired before 31 December 2005 with a nominated beneficiary 
  • Unit trusts holding multiple lands, for the land used by the nominated PPR beneficiary only
  • Fixed trusts holding multiple lands, for the land used by the nominated PPR beneficiary only
  • Excluded trusts
  • Administrative trusts
  • Implied trusts
  • Constructive trusts 

Before you start

You need to know the following:

  • Which year you are calculating the trust's estimated land tax for,
  • The total value of all the taxable land held for the trust, for the relevant year as at midnight 31 December. We use site value (find the total taxable value on your land tax assessment notice), and
  • The absentee owner status of the trust

Do not include the value of any exempt land such as your home primary production land or land used as the home (principal place of residence (PPR)) of a nominated PPR beneficiary.

For land used by a nominated PPR beneficiary of a unit or discretionary trust, please use our general rates calculator to calculate the land tax that applies to this land.

Calculate land tax for trusts

Terms and conditions

  1. This calculator may only be used for reference purposes.
  2. While the State Revenue Office makes every attempt to ensure the accuracy and reliability of the automatic calculations provided in this service, you will acknowledge that there may be instances where the State Revenue Office is required to recalculate the figures submitted for assessment.
  3. Note that these terms and conditions of usage should be read in conjunction with the disclaimer contained in the website.
  4. There may be certain components in the calculator which may be the subject of other intellectual property rights reserved by the SRO or other third parties. No licence is granted in respect of these intellectual property rights.
  5. Any copies of the information, products, technology or processes must retain copyright and other intellectual property notices contained in the original material.

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Disclaimer

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The State Revenue Office, its employees and agents will not be responsible for any direct or indirect loss, howsoever caused or arising from the use of, or reliance on the information, products, technology or processes. No responsibility whatsoever is taken for any information, products, technology, processes or services which may appear on any linked websites in the internet.