South Australia Land Tax Thresholds Changed for 2026-27

Short summary

South Australia's 2026-27 land tax thresholds took effect on 1 July 2026. RevenueSA says the four general thresholds are now $936,000, $1.504 million, $2.188 million and $3.504 million.

The marginal rates did not change. Land held on trust continues to use a lower starting threshold of $25,000 before the standard threshold points apply.

Use the South Australia Land Tax Calculator for a general estimate based on aggregated taxable site value and owner type. The result is not a RevenueSA assessment and cannot determine an exemption or trust classification.

What changed from 1 July 2026

RevenueSA published the thresholds on 12 June after they appeared in the South Australian Government Gazette on 4 June. The agency then released its 2026-27 land tax publications on 8 July.

RevenueSA says the thresholds move each year to reflect changes in property site values determined by the Valuer-General. A higher or lower threshold does not mean the market value of a particular property changed by the same amount.

Who may be affected

The update is relevant to owners of taxable South Australian land for the 2026-27 financial year. Common examples can include investment property, commercial land, holiday property and vacant land where no exemption applies.

The amount can depend on:

• the aggregated taxable site value of land held by the owner;
• whether the land is held by an individual, company or trust;
• whether an exemption, relief or grouping rule applies;
• the ownership and land use recorded by RevenueSA;
• the site values supplied by the Valuer-General.

An owner-occupied home may qualify for the principal place of residence exemption, but the calculator cannot confirm that treatment.

Worked threshold example

Assume an individual owns taxable South Australian land with a combined site value of $1.1 million and no exemption.

That value is $164,000 above Threshold A and below Threshold B. The general schedule therefore starts with the marginal rate applying above $936,000. The exact assessment can still differ if RevenueSA uses a different aggregated value, owner type, exemption or grouping treatment.

For land held on trust, entering $1.1 million under the trust setting produces a different estimate because the trust schedule starts at $25,000 and uses different base amounts and rates.

What it means for RealEstateCalc estimates

The South Australia Land Tax Calculator already uses the 2026-27 thresholds and the separate default trust schedule. Boundary tests cover Threshold A, the first dollar above it and higher brackets.

Land tax is an annual holding cost, so investors can also enter the estimate in the Investment Property Yield Calculator. Do not treat land tax as the only property expense or assume it confirms a tax deduction.

No stamp duty, mortgage, borrowing-power or rental-yield formula changes because of this threshold release.

What remains uncertain

RevenueSA applies the law and the information held for each ownership. Related corporations, trusts, joint ownership, exemptions, relief and changes in land use can alter the result.

Check the site value and ownership details on the assessment. If something appears wrong, use RevenueSA's current assessment, enquiry and objection process rather than relying on a third-party estimate.

Sources

• RevenueSA: 2026-27 land tax rates and thresholds, published 12 June 2026 and checked 18 July 2026.
• RevenueSA: land tax rates and thresholds, checked 18 July 2026.
• RevenueSA: 2026-27 land tax publications released, published 8 July 2026 and checked 18 July 2026.

General information disclaimer

This article provides general information only. It is not legal advice, tax advice, a RevenueSA ruling or confirmation of liability, exemption or trust treatment. Land tax depends on the relevant law, site values, ownership, use and RevenueSA records. Check your assessment and current RevenueSA guidance, and speak with a licensed professional where appropriate.