SA Land Tax Calculator 2025-26
Calculate your annual South Australia land tax based on the total site value of your taxable properties. Uses RevenueSA rates for the 2025-26 financial year.
General rates apply. Threshold is $833,000.
Land tax is calculated on the combined unimproved value of all your taxable land in SA. 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.
SA land tax rates 2025-26
South Australia land tax is calculated on the total site value (the value of the land only, excluding buildings and improvements) of all taxable land you own. Rates differ depending on whether land is held under general ownership or through a trust.
General rates
| Total taxable site value | Tax payable |
|---|---|
| $0 – $833,000 | Nil |
| $833,001 – $1,338,000 | 0.5% of value above $833,000 |
| $1,338,001 – $1,946,000 | $2,525 + 1% of value above $1,338,000 |
| $1,946,001 – $3,116,000 | $8,605 + 2% of value above $1,946,000 |
| Over $3,116,000 | $32,005 + 2.4% of value above $3,116,000 |
Trust rates
Land owned through a trust is subject to lower thresholds and higher marginal rates. These rates apply unless RevenueSA grants a specific exemption.
| Total taxable site value | Tax payable |
|---|---|
| $0 – $25,000 | Nil |
| $25,001 – $833,000 | $125 + 0.5% of value above $25,000 |
| $833,001 – $1,338,000 | $4,165 + 1% of value above $833,000 |
| $1,338,001 – $1,946,000 | $9,215 + 1.5% of value above $1,338,000 |
| $1,946,001 – $3,116,000 | $18,335 + 2.4% of value above $1,946,000 |
| Over $3,116,000 | $46,415 + 2.4% of value above $3,116,000 |
No foreign owner surcharge on land tax
Unlike NSW and Victoria, South Australia does not impose a foreign owner surcharge on land tax. SA's foreign surcharge applies to stamp duty only (via the Foreign Ownership Surcharge on conveyances), not to annual land tax assessments.
Understanding site value
SA land tax is based on the site 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.
Site values are determined by the SA Valuer-General and are used by RevenueSA to calculate your land tax liability. The total site value of all your taxable land in SA is aggregated to determine the rate that applies.
You can find your property's site value on:
- Your council rates notice
- The SA Valuer-General website
- Your RevenueSA land tax assessment
Exempt land
The following types of land are generally exempt from SA land tax:
- Principal place of residence – Your home where you live
- Primary production land – Land used for primary production purposes
- Supported residential facilities – Land used as a supported residential facility
- Retirement villages – Land used for retirement village purposes
- Charities and non-profits – Land owned by eligible organisations
Frequently asked questions
What is the SA land tax threshold for 2025-26?
For general ownership, the threshold is $833,000. You only pay land tax if the total site value of all your taxable land in SA exceeds this amount. For land held through a trust, the threshold is much lower at $25,000.
What is the difference between general and trust rates?
Land held in a trust has a much lower threshold ($25,000 vs $833,000) and generally higher marginal rates. This is because trusts can be used to split ownership across multiple entities to avoid higher rate brackets. RevenueSA applies the trust surcharge rates unless a specific exemption applies.
Is my home subject to land tax in SA?
No. Your principal place of residence is exempt from land tax in South Australia. You only pay land tax on investment properties, vacant land, and other non-exempt holdings.
When is SA land tax assessed?
SA land tax is assessed based on land ownership at midnight on 30 June each year. RevenueSA issues assessments from July onwards based on site values determined by the SA Valuer-General.
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.
Is there a minimum land tax assessment in SA?
Yes. If you are liable for land tax in South Australia, the minimum assessment is $20. Even if your calculated land tax would be less than $20, you will be assessed at the $20 minimum.
SA Land Tax Guides
See pre-calculated land tax on common land values and compare nearby thresholds.