Investor holding costs
Land Tax by State Australia
Compare annual land tax estimates across VIC, NSW, QLD, WA, SA, TAS, ACT and NT for the same taxable land value.
State comparison
Compare annual land tax by state
Enter a taxable land value to compare annual land tax across Australian states and territories.
| State | Estimated tax | Band | Marginal rate | Calculator |
|---|---|---|---|---|
| Australian Capital Territory | $11,138 | $275k-$1m | 1.24% | Open |
| Tasmania | $7,738 | $500k+ | 1.50% | Open |
| Victoria | $4,050 | $600k-$1m | 0.60% | Open |
| Queensland | $3,500 | $600k-$1m | 1.00% | Open |
| Western Australia | $1,500 | $420k-$1m | 0.25% | Open |
| New South Wales | $0 | <= $1.075m (tax-free) | 0.00% | Open |
| South Australia | $0 | <= $936k (tax-free) | 0.00% | Open |
| Northern Territory | $0 | No land tax (NT) | 0.00% | Open |
Assessment timing changes by jurisdiction
NSW and Victoria generally measure ownership at midnight on 31 December. Queensland, WA and SA use midnight on 30 June, Tasmania uses 1 July, and the ACT assesses quarterly. The date can affect who receives an assessment, but it does not by itself decide a settlement adjustment.
The taxable input is also not the property's sale price. Read the site value explainer before copying a figure from a rates or valuation notice.
Compare land tax assessment datesEstimates use the assumptions entered and the site's current state rate settings. They are general information, not an assessment, settlement statement, tax advice or legal advice. Check the relevant revenue authority before relying on a result. Last updated 26 July 2026.