NSW Land Tax Calculator 2025-26
Calculate your annual NSW land tax based on the combined unimproved value of your taxable properties. Uses Revenue NSW rates effective from 1 January 2025.
Foreign owners pay an additional 5% surcharge on the total land value.
Land tax is calculated on the combined unimproved value of all your taxable land in NSW. Your principal place of residence is usually exempt.
Enter your property land values to calculate your land tax.
You can find the unimproved land value on your council rates notice.
NSW land tax rates 2025-26
Land tax thresholds are frozen from 2025 onwards following the 2024-25 State Budget announcement.
| Total taxable land value | Tax payable |
|---|---|
| $0 – $1,075,000 | Nil |
| $1,075,001 – $6,571,000 | $100 + 1.6% of value above $1,075,000 |
| Over $6,571,000 | $88,036 + 2% of value above $6,571,000 |
Foreign owner surcharge
Foreign persons who own residential land in NSW pay an additional surcharge of 5% on the total land value. Unlike the general land tax, there is no threshold for the surcharge—it applies from the first dollar.
Understanding unimproved land value
NSW land tax is based on the unimproved value of land—the value of the land itself without any buildings, structures, or improvements. This is different from the market value of your property.
Revenue NSW uses a 3-year average of land values provided by the NSW Valuer General. This smoothing mechanism reduces year-to-year fluctuations in your land tax bill.
You can find your property's unimproved land value on:
- Your council rates notice
- The NSW Valuer General website
- Your Revenue NSW land tax assessment
Exempt land
The following types of land are generally exempt from NSW land tax:
- Principal place of residence – Your home where you live
- Primary production land – Farms used for primary production
- Boarding houses – Properties providing affordable accommodation (conditions apply)
- Retirement villages – Land used for retirement village purposes
- Charities and non-profits – Land owned by eligible organisations
Frequently asked questions
What is the NSW land tax threshold for 2025-26?
The general threshold is $1,075,000. You only pay land tax if the combined unimproved value of all your taxable land in NSW exceeds this amount. The premium threshold is $6,571,000 where the higher 2% rate applies.
Is my home subject to land tax?
No. Your principal place of residence is exempt from land tax in NSW. You only pay land tax on investment properties, vacant land, holiday homes, and other non-exempt holdings.
How is land tax different from council rates?
Council rates are charged by local councils for local services and apply to all property owners. Land tax is a state government tax that only applies to investment and non-exempt land above the threshold. Both use unimproved land value in their calculations.
When is NSW land tax due?
Land tax is assessed based on your land ownership at midnight on 31 December each year. Revenue NSW issues assessments from January, and payment is typically due within a few months. You can apply for a payment plan if needed.
Is land tax deductible for investors?
Yes. If you own investment property, land tax is generally deductible as a holding cost against your rental income in your tax return. Consult a tax professional for advice specific to your situation.
Do I need to register for land tax?
Yes. If your taxable land values exceed the threshold, you are responsible for registering with Revenue NSW. It is not an automatic process. Failure to register may result in penalties.
NSW Land Tax Guides
See pre-calculated land tax on common land values and compare nearby thresholds.