TAS Land Tax Calculator 2025-26
Calculate your annual Tasmania land tax based on the combined value of your taxable properties. Uses State Revenue Office of Tasmania rates effective from 1 July 2025.
Foreign investors pay an additional 2% surcharge on the total land value.
Land tax is calculated on the combined unimproved value of all your taxable land in TAS. 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.
TAS land tax rates 2025-26
Tasmania land tax is calculated on the combined value of all your taxable land as at 1 July each year. Rates are set by the State Revenue Office of Tasmania.
| Total taxable land value | Tax payable |
|---|---|
| $0 – $124,999 | Nil |
| $125,000 – $499,999 | $50 + 0.45% of value above $125,000 |
| $500,000 and above | $1,737.50 + 1.5% of value above $500,000 |
Foreign Investor Land Tax Surcharge (FILTS)
Foreign persons who own residential land in Tasmania acquired on or after 1 July 2022 pay an additional surcharge of 2% on the total land value. Unlike the general land tax, there is no threshold for the surcharge—it applies from the first dollar of land value.
The FILTS applies to residential land only and is assessed in addition to any general land tax payable. A foreign person includes a foreign natural person, a foreign corporation, or a trustee of a foreign trust.
Land classifications in Tasmania
The State Revenue Office classifies land into several categories, which determine whether land tax applies:
- General Land – Investment properties, vacant land, commercial and industrial land. This is the land that is subject to land tax.
- Principal Residence – Your home where you live. This land is exempt from land tax.
- Primary Production – Farms and land used for agricultural, pastoral, or other primary production purposes. This land is exempt from land tax.
Only land classified as General Land is included in your land tax assessment. You can check your land classification on your council rates notice or by contacting the State Revenue Office.
Exempt land
The following types of land are generally exempt from Tasmania land tax:
- Principal residence – Your home where you live
- Primary production land – Farms used for primary production
- Crown land – Land owned by the Crown
- Charities and religious bodies – Land owned by eligible organisations
- Public hospitals and schools – Land used for these purposes
Frequently asked questions
What is the TAS land tax threshold for 2025-26?
The land tax threshold in Tasmania is $124,999. If the combined value of all your taxable land is $125,000 or more, you will be liable for land tax starting at $50 plus 0.45% of the value above $125,000.
Is my home subject to land tax in Tasmania?
No. Your principal residence is exempt from land tax in Tasmania. Land classified as Principal Residence by the State Revenue Office is not included in your land tax assessment. Only General Land is taxable.
What is the Foreign Investor Land Tax Surcharge?
The Foreign Investor Land Tax Surcharge (FILTS) is an additional 2% tax on the total value of residential land owned by foreign persons. It applies to residential land acquired on or after 1 July 2022 and has no threshold—it is calculated from the first dollar of land value.
When is TAS land tax assessed?
Land tax in Tasmania is assessed based on land ownership as at 1 July each year. The State Revenue Office issues assessments after this date, and payment is due as specified on your assessment notice.
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.
How do land classifications affect my tax?
Tasmania classifies land into categories such as General Land, Principal Residence, and Primary Production. Only General Land is subject to land tax. If your land is classified as Principal Residence or Primary Production, it is exempt. You can check your classification on your council rates notice.
TAS Land Tax Guides
See pre-calculated land tax on common land values and compare nearby thresholds.