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Land tax rates shown are for years prior to the 2024 land tax year. For 2024 land tax rates, see land tax current rates.

Historical land tax general rates

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

2009-21 land tax general rates

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

Download table in CSV format

For earlier land tax rates, please refer to the Land Tax Act 2005.

Historical land tax surcharge rates for trusts

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

2009-21 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 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  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

For earlier land tax rates, please refer to the Land Tax Act 2005.

Historical land tax general rates with absentee owner surcharge

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

2020-21 land tax general rates with absentee owner surcharge

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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2017-19 land tax general rates with absentee owner surcharge 

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 $9975 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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2016 land tax general rates with absentee owner surcharge 

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

 

Historical land tax trust surcharge rates with absentee owner surcharge 

 

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

2020-21 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 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

 

2017-19 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 $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
Download table in CSV format

2016 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 $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
 

 

Last modified: 27 March 2024

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