In short
Whether each state and territory charges land tax, the tax-free threshold, the main residence exemption and the absentee surcharge, from official sources. Home exempt: 5 of 8 states and territories (New South Wales, Victoria, Queensland, Western Australia and Tasmania).
State by state
New South Wales
In New South Wales, land tax starts above a land value of $1,075,000 (frozen since 2025) and a foreign person pays a 5% surcharge. A principal place of residence is exempt if the occupants own at least 25%.
Victoria
In Victoria, land tax starts at $50,000 of site value and absentee owners pay a 4% surcharge. A principal place of residence is not charged land tax.
Queensland
In Queensland, land tax for individuals starts at $600,000, and absentee individuals pay a 3% surcharge on value above $350,000. The home exemption covers a principal place of residence on one parcel.
Western Australia
In Western Australia, land tax starts at $300,000 of unimproved value, plus a Metropolitan Region Improvement Tax on Perth-area land above $300,000. A private residence used as primary residence is exempt.
South Australia
In South Australia, land tax starts at $833,001 in 2025-26, indexed each year, at 0.5% up to 2.4% above $3.116m. For 2026-27 amounts and the home exemption, check Revenue SA.
Tasmania
In Tasmania, land tax starts at $125,000, and a 2% surcharge applies to foreign persons who acquired residential land from 1 July 2022. Principal residence land is not subject to land tax.
Australian Capital Territory
In the ACT, land tax is a fixed fee ($1,693 in 2025-26) plus marginal rates, with a 0.75% surcharge on residential land owned by foreign non-residents. Check the ACT Revenue Office for 2026-27 amounts.
Northern Territory
The Northern Territory does not levy land tax, according to the 2025-26 Western Australian Treasury overview. Council rates are separate.
The table
| State or territory | Tax-free threshold | Home exempt | Absentee surcharge |
|---|---|---|---|
| New South Wales | $1,075,000 | Yes | 5% (surcharge land tax for foreign persons, from 2025) |
| Victoria | $50,000 | Yes | 4% (absentee owner) |
| Queensland | $600,000 (individuals) | Yes | 3% on value above $350,000 (absentee individuals) |
| Western Australia | $300,000 | Yes | — |
| South Australia | $833,001 in 2025-26 (indexed each year) | Not stated | — |
| Tasmania | $125,000 | Yes | 2% (foreign investor surcharge, land acquired from 1 July 2022) |
| Australian Capital Territory | no threshold; fixed fee of $1,693 (2025-26) | Not stated | 0.75% (residential land owned by foreign non-residents) |
| Northern Territory | no land tax | — | — |
“—” means the guide does not state it. Download the data: land-tax.json (CC BY 4.0, cite Payotte with a link).
- Queensland: Scale year not named on the QRO page (last updated 23 July 2024).
- Western Australia: The page read does not mention a foreign land tax surcharge.
- South Australia: Home exemption and surcharge not covered by the guide.
- Australian Capital Territory: Home exemption not covered by the guide.
- Northern Territory: No land tax, so no exemption or surcharge.
Other tables by state
Sources
- New South Wales: Land tax thresholds and rates (Revenue NSW)
- New South Wales: Land tax exemption for principal place of residence (Revenue NSW)
- Victoria: Land tax, current rates (State Revenue Office Victoria)
- Victoria: Principal place of residence exemption (State Revenue Office Victoria)
- Queensland: Land tax, calculate for individuals (Queensland Revenue Office)
- Queensland: Land tax, calculate for absentees (Queensland Revenue Office)
- Western Australia: Land tax (Government of Western Australia)
- Western Australia: Land tax fact sheet, private residences (Government of Western Australia)
- Northern Territory: Overview of State Taxes and Royalties 2025-26 (WA Department of Treasury and Finance, November 2025)
- Tasmania: Rates of land tax (State Revenue Office Tasmania)
- Tasmania: Land tax (State Revenue Office Tasmania)