Property

NSW Land Tax 2026: Thresholds, Owner Types, Surcharges

NSW land tax 2026 overview: thresholds, base amounts, marginal rates, owner types (individual vs company/trust), and foreign surcharges.

RERealEstateCalc Editorial · Property & Finance Research
1 Sept 2024Updated 1 Apr 20262 min read
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Frequently asked questions

How is NSW land tax calculated?

By applying the base amount and marginal rate to the taxable land value above the threshold.

Do I pay land tax on my home?

Generally no, if it is your principal place of residence. Investment properties are usually taxable.

Who sets the land value?

Land value is assessed by the state authority (e.g., Valuer General). It is generally the unimproved value, not the property sale price.

When are assessments issued?

Assessments are typically issued annually for the previous tax year. Check current timelines and due dates in NSW.

RE

RealEstateCalc Editorial

Property & Finance Research

The RealEstateCalc editorial team researches and writes about Australian property, finance, and tax topics. All content is fact-checked against official sources including the ATO, state revenue offices, ASIC Moneysmart, and the RBA.

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NSW Land Tax Calculator & Guide (2026) — Thresholds & Rates