NSW Land Tax Calculator 2026
Estimate annual land tax from the combined 3-year average value of your taxable NSW land. Uses Revenue NSW rates for the 2026 land tax year.
General threshold owner, including eligible fixed and concessional trusts.
Foreign owners pay 5% on their share of NSW residential land. A separate residential-value field appears below.
Enter each taxable property’s 3-year average land value from your Revenue NSW assessment. Do not enter the building value.
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Enter your property land values to calculate your land tax.Use the 3-year average land value on your Revenue NSW assessment.
Both thresholds are fixed in the Land Tax Management Act 1956 for every land tax year after 2023, following the 2024-25 State Budget announcement — the annual indexation that used to move them was repealed. Section 62T requires the Treasurer to review them by 1 June 2027; that is a review, not an expiry date, so the 2027 land tax year is already set at these figures.
| Total taxable land value | Tax payable |
|---|---|
| Not more than $1,075,000 | Nil |
| More than $1,075,000, not more than $6,571,000 | $100 + 1.6% of value above $1,075,000 |
| More than $6,571,000 | $88,036 + 2% of value above $6,571,000 |
Special trusts: a trust that is not a fixed trust — which is most discretionary and family trusts — is a special trust under section 3A of the Land Tax Management Act 1956, and schedule 13 part 2 gives it no tax-free threshold. It pays 1.6% of the whole taxable value up to $6,571,000, then 2% on the excess. A fixed trust, or a unit trust meeting the section 3A criteria, keeps the $1,075,000 threshold and is assessed like an individual.
Foreign owner surcharge: foreign persons pay 5% on their ownership share of NSW residential land, with no threshold, and it is payable even where no ordinary land tax is. Commercial land is not included in this surcharge calculation.
Minimum assessment: section 3AL(5) of the Land Tax Act 1956 makes an assessment of less than $100 not payable. It never affects the general scale, which starts at $100, but a special trust holding land worth less than $6,250 falls under it and pays nil.
NSW land tax is based on the unimproved value of land — the value of the land itself without any buildings, structures, or improvements. Revenue NSW uses a 3-year average of values provided by the NSW Valuer General, smoothing year-to-year fluctuations.
For the closest estimate, use the average land value on your Revenue NSW assessment. A council notice or Valuer General search shows a single-year value and is not enough by itself unless you also obtain the other two annual values and average all three.
What is the NSW land tax threshold for 2026?
The 2026 general threshold is $1,075,000. The premium threshold is $6,571,000. Revenue NSW applies these thresholds to the combined 3-year average value of taxable NSW land, not to each property separately. Land assessed at exactly $1,075,000 is not above the threshold and pays nil — Land Tax Act 1956 schedule 13 charges nil where the taxable value "is not more than the tax threshold". Special and discretionary trusts do not receive the general threshold at all.
Is my home subject to land tax?
Your principal place of residence is generally exempt if Revenue NSW's eligibility rules are met. For 2026, the people living in the property must together own at least 25%, only one PPR may be claimed worldwide, and company or special-trust ownership does not qualify for the standard exemption.
How is land tax different from council rates?
Council rates and NSW land tax are separate charges. A council notice may show a single-year land value, but Revenue NSW compares a 3-year average land value with the land tax thresholds. For the closest estimate, enter the average value shown on your Revenue NSW assessment.
When is NSW land tax due?
Liability for the 2026 land tax year is based on land held at midnight on 31 December 2025. It applies for the full year and is not prorated. Pay or set up a payment plan by the due date printed on your Revenue NSW assessment.
Is land tax deductible for investors?
The ATO says land tax on a rental property may be deductible in the income year the liability relates to. The treatment depends on how and when the property was used to produce rental income, so check the ATO rules for your circumstances.
Do I need to register for land tax?
If you believe you are liable and have not received Revenue NSW correspondence or previously used Land Tax Online, request a Land Tax Online login. New customers must update their land tax details by 31 March; existing customers must update them by the due date on their assessment notice.
Tax Accuracy & Sources
Estimates 2026 NSW land tax from entered 3-year average values. Foreign owners must enter their ownership share in the separate NSW residential-value field. It does not determine trust classification, exemptions, joint assessments, company grouping or ownership apportionment.
NSW Land Tax Guides
See pre-calculated land tax on common land values and compare nearby thresholds.