NSW land tax
New South Wales land tax calculator
Estimate annual land tax for an individual owner using the Revenue NSW's current general rates.
Estimated land tax: $0 per year
Uses a 3-year average of the unimproved land values set by the NSW Valuer General. Excludes exemptions, trust, company, absentee and foreign surcharges. Estimate only — check with the Revenue NSW.
NSW land tax rates for individuals
Thresholds fixed from the 2025 land tax year. Source: Revenue NSW, checked 13 October 2026.
| Total taxable value | Land tax |
|---|---|
| Up to $1,075,000 (general threshold) | Nil |
| $1,075,000 – $6,571,000 | $100 + 1.6% of land value over $1,075,000 |
| Over $6,571,000 (premium threshold) | $88,036 + 2% of land value over $6,571,000 |
Examples at general rates
- $500,000 taxable land: $0 a year
- $800,000 taxable land: $0 a year
- $1,200,000 taxable land: $2,100 a year
- $2,000,000 taxable land: $14,900 a year
How NSW land tax works
Land tax is assessed on the combined value of all taxable land you own in New South Wales at midnight 31 December each year, not on each property separately. A second investment property can push you into a higher band.
Exemptions and surcharges
- Your principal place of residence is generally exempt. From 2026, occupiers must together hold at least 25% ownership to claim it.
- Primary production land is generally exempt.
- Special and discretionary trusts do not get the tax-free threshold.
- Foreign persons may also pay surcharge land tax.
- Land tax is not pro-rated: if you own taxable land at 31 December you pay for the full following year.
Land tax when you buy or sell
Land tax can affect settlement adjustments and the buyer's searches. Your conveyancer checks for outstanding land tax before settlement. DJR Conveyancing offers fixed-fee conveyancing across QLD, NSW and VIC. Get an instant quote.
Other states: Queensland · Victoria · NSW stamp duty calculator
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