See what the annual land tax on your holdings is likely to be, including trust, absentee and foreign owner surcharges — before the assessment arrives.
How this is worked out
How the bill scales with land value
Land tax is assessed on the combined value of every taxable parcel you hold in a state, so three properties worth $300,000 of land each are taxed as a single $900,000 holding, not as three separate ones under the threshold. Splitting a portfolio across entities does not avoid this — trusts have their own, lower threshold and grouping rules apply.
Land tax is an annual state tax on the site value of land you own — the value of the dirt, set by the Valuer-General, with no allowance for the house or anything else built on it. It is separate from stamp duty, which you pay once when you buy.
Every state aggregates the site value of all your taxable land within that state and applies a sliding scale above a threshold. Your principal place of residence is generally exempt everywhere. Thresholds do not carry across borders, so land in two states gets the benefit of both thresholds.
Because assessments follow the Valuer-General's annual revaluation rather than your purchase price, bills move even when nothing about your holding changes. In Victoria the general threshold dropped from $300,000 to $50,000 from the 2024 land tax year, which brought several hundred thousand additional owners into the system.
Land tax follows the land, and a property clearance certificate is how you find out what is owing before settlement.
Important. Figures shown are estimates generated from the information you enter. They are not an assessment, a quote, or a statement of what you will actually pay.
Land tax is assessed by the relevant state revenue office on the aggregate site value of all taxable land you hold in that state, using valuations set by the Valuer-General. Exemptions, concessions, joint ownership deductions, trust nominations and grouping rules can change the result substantially and are not modelled here. Your actual assessment will be issued by the revenue office.
This calculator provides a general estimate only, based on the figures you enter and the rates and assumptions listed above as at 28 July 2026. It is not legal, financial, tax or credit advice, does not take account of your objectives, financial situation or needs, and is not a substitute for advice from a qualified adviser. Rates, thresholds, concessions and eligibility rules change, and an official assessment may differ from this estimate. You should confirm your position with the relevant revenue office or the Australian Taxation Office and obtain your own professional advice before acting.