0431 516 783
LAND TAX PLANNING

Land tax, mapped across your whole portfolio.

Every state runs its own land tax, with its own threshold, rates, surcharges and trust rules. We review your NSW land tax assessment and your holdings in other states, check exemptions, and plan before the next assessment date.

NSW · VIC · QLD · WA · SA Assessment reviews Objections handled
WHERE IT GOES WRONG

Why land tax bills surprise investors.

01

Aggregation.

Land tax is worked out on the total taxable land value you own in each state — not per property. A second or third purchase can push the whole lot over the threshold.

02

Trust and foreign owner rules.

Some trusts don't get the tax-free threshold, and foreign persons can pay surcharge land tax on top. The structure you bought in matters every single year.

03

Exemptions that are lost quietly.

Your home is usually exempt — but the rules have conditions. In NSW, from the 2026 land tax year the owners living there must hold at least a 25% interest.

We check the notice and the structure. Have a yarn with us — no charge.

Call 0431 516 783
WHAT YOU GET

Our land tax service.

Reviewed every year alongside your returns, or as a one-off fixed-fee review.

Assessment review

Land values, ownership, threshold and exemptions on your NSW (and other state) assessments checked for errors.

Portfolio land tax map

What each state is charging, what's driving it, and how the next purchase would change it.

Exemption checks

Principal place of residence, primary production and other exemptions and concessions reviewed against the current rules.

Trust & surcharge review

Whether a trust gets the threshold, and whether foreign-person surcharges apply to any owner or beneficiary.

Objections & valuation disputes

Objections lodged within time where an assessment is wrong, and valuation objections raised with the Valuer General where the land value looks high.

Pre-purchase structuring

Before you buy, the land tax outcome of personal name, joint, company or trust ownership — modelled side by side.

Learn more →
NSW LAND TAX IN PLAIN ENGLISH

NSW land tax threshold and rates (2026 land tax year)

Revenue NSW has fixed the thresholds from the 2025 land tax year onward. The general threshold is $1,075,000 and the premium threshold is $6,571,000.

If your total taxable land value is above the general threshold, the tax is $100 plus 1.6% of the value above $1,075,000. Above the premium threshold it's $88,036 plus 2% of the value above $6,571,000.

Your liability for the 2026 land tax year was set at midnight on 31 December 2025. The taxable value is generally the average of the Valuer General's land values for the last three years.

Which properties are counted?

Land you own in NSW at the taxing date is added together. Your principal place of residence is generally exempt, subject to conditions — including, from 2026, the owners who live there holding at least a 25% interest.

Land held in some trusts is taxed without the tax-free threshold, and foreign persons may pay surcharge land tax. These rules differ in each state, which is why a multi-state portfolio needs a state-by-state view.

Other states

Victoria, Queensland, Western Australia and South Australia each have their own land tax laws, thresholds and surcharges, and each aggregates only the land in that state. We review each assessment against that state's rules for the relevant year.

Sources & law referenced

Last reviewed September 2026. Tax law changes often — we check the current position before advising on your situation.

General information only. This page is general in nature and isn't personal tax, financial or legal advice. Speak to a registered tax agent about your own circumstances before acting.

FAQ

Land tax questions from property investors.

What is the NSW land tax threshold for 2026?

For the 2026 land tax year the general threshold is $1,075,000 and the premium threshold is $6,571,000. Revenue NSW has fixed these amounts from the 2025 land tax year.

Is my home exempt from land tax?

Your principal place of residence is generally exempt, subject to conditions. In NSW, from the 2026 land tax year the owners occupying the home must hold at least a 25% ownership interest for the exemption to apply.

Is land tax deductible?

Land tax on a property used to earn rent is generally deductible against your rental income in the year it's paid.

Do I pay land tax in each state?

Yes. Each state taxes only the land in that state and applies its own threshold. Owning in several states can mean several smaller bills instead of one large one — which is why structure and location matter.

Can I object to a land tax assessment?

Yes. If the assessment is wrong, an objection can be lodged within the time limit set by the state revenue office. If you think the land value is too high, that's usually a separate valuation objection. We handle both.

Do trusts pay more land tax?

Often. Depending on the state and the type of trust, a trust may not get the tax-free threshold, and surcharges can apply where a beneficiary is a foreign person. We review the trust deed and the state rules.

LET'S TALK

Land tax notice on the table? Let's look at it.

15 minutes on the phone. We'll tell you whether it looks right and what can be done before the next assessment.

Call 0431 516 783
or send a quick message

By submitting you agree to be contacted by Property Tax Agent. We never share your details.