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The rates shown apply from the 2022 land tax year. For rates from the 2020-21 land tax year and earlier, go to Historical rates of land tax.

Land tax general rates (from 2022 land tax year)

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
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Land tax trust surcharge rates (from 2022 land tax year)

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 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

Land tax general rates with absentee owner surcharge (from 2022 land tax year)

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
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Land tax trust surcharge rates with absentee owner surcharge (from 2022 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 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

See historical rates

Last modified: 2 March 2022

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