{
  "licence": "CC BY 4.0, cite Payotte (https://payotte.com/australia/by-state) with a link",
  "topic": "land-tax",
  "extracted": "2026-10-14",
  "states": {
    "nsw": {
      "threshold": "$1,075,000",
      "main_residence_exempt": "yes",
      "absentee_surcharge": "5% (surcharge land tax for foreign persons, from 2025)",
      "answer": "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%.",
      "note": null,
      "sources": [
        {
          "title": "Land tax thresholds and rates (Revenue NSW)",
          "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/land-tax/understanding-land-tax/thresholds-and-rates"
        },
        {
          "title": "Land tax exemption for principal place of residence (Revenue NSW)",
          "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/land-tax/exemptions-and-concessions/principal-place-of-residence"
        },
        {
          "title": "What is surcharge land tax? (Revenue NSW)",
          "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/land-tax/surcharge-land-tax/what-is-surcharge-land-tax"
        }
      ]
    },
    "vic": {
      "threshold": "$50,000",
      "main_residence_exempt": "yes",
      "absentee_surcharge": "4% (absentee owner)",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Land tax, current rates (State Revenue Office Victoria)",
          "url": "https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/land-tax-current-rates"
        },
        {
          "title": "Principal place of residence exemption (State Revenue Office Victoria)",
          "url": "https://www.sro.vic.gov.au/owning-property/land-tax/exemptions-and-concessions-land-tax/principal-place-residence/principal-place-residence-exemption"
        }
      ]
    },
    "qld": {
      "threshold": "$600,000 (individuals)",
      "main_residence_exempt": "yes",
      "absentee_surcharge": "3% on value above $350,000 (absentee individuals)",
      "answer": "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.",
      "note": "Scale year not named on the QRO page (last updated 23 July 2024).",
      "sources": [
        {
          "title": "Land tax, calculate for individuals (Queensland Revenue Office)",
          "url": "https://qro.qld.gov.au/land-tax/calculate/individual/"
        },
        {
          "title": "Land tax, calculate for absentees (Queensland Revenue Office)",
          "url": "https://qro.qld.gov.au/land-tax/calculate/absentee/"
        },
        {
          "title": "Land tax, home exemption test (Queensland Revenue Office)",
          "url": "https://qro.qld.gov.au/land-tax/relief/home-exemption-test/"
        }
      ]
    },
    "wa": {
      "threshold": "$300,000",
      "main_residence_exempt": "yes",
      "absentee_surcharge": null,
      "answer": "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.",
      "note": "The page read does not mention a foreign land tax surcharge.",
      "sources": [
        {
          "title": "Land tax (Government of Western Australia)",
          "url": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/land-tax-assessment"
        },
        {
          "title": "Land tax fact sheet, private residences (Government of Western Australia)",
          "url": "https://www.wa.gov.au/government/publications/land-tax-fact-sheet-private-residences"
        },
        {
          "title": "Overview of State Taxes and Royalties 2025-26 (WA Department of Treasury and Finance, November 2025)",
          "url": "https://www.wa.gov.au/system/files/2025-11/ostr-2025-26.pdf"
        }
      ]
    },
    "sa": {
      "threshold": "$833,001 in 2025-26 (indexed each year)",
      "main_residence_exempt": "unknown",
      "absentee_surcharge": null,
      "answer": "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.",
      "note": "Home exemption and surcharge not covered by the guide.",
      "sources": [
        {
          "title": "Overview of State Taxes and Royalties 2025-26 (WA Department of Treasury and Finance, November 2025)",
          "url": "https://www.wa.gov.au/system/files/2025-11/ostr-2025-26.pdf"
        }
      ]
    },
    "tas": {
      "threshold": "$125,000",
      "main_residence_exempt": "yes",
      "absentee_surcharge": "2% (foreign investor surcharge, land acquired from 1 July 2022)",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Rates of land tax (State Revenue Office Tasmania)",
          "url": "https://www.sro.tas.gov.au/land-tax/rates-of-land-tax"
        },
        {
          "title": "Land tax (State Revenue Office Tasmania)",
          "url": "https://www.sro.tas.gov.au/land-tax"
        },
        {
          "title": "Foreign investor land tax surcharge factsheet (State Revenue Office Tasmania)",
          "url": "https://www.sro.tas.gov.au/Documents/foreign-investor-land-tax-surcharge-factsheet.pdf"
        }
      ]
    },
    "act": {
      "threshold": "no threshold; fixed fee of $1,693 (2025-26)",
      "main_residence_exempt": "unknown",
      "absentee_surcharge": "0.75% (residential land owned by foreign non-residents)",
      "answer": "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.",
      "note": "Home exemption not covered by the guide.",
      "sources": [
        {
          "title": "Overview of State Taxes and Royalties 2025-26 (WA Department of Treasury and Finance, November 2025)",
          "url": "https://www.wa.gov.au/system/files/2025-11/ostr-2025-26.pdf"
        }
      ]
    },
    "nt": {
      "threshold": "no land tax",
      "main_residence_exempt": null,
      "absentee_surcharge": null,
      "answer": "The Northern Territory does not levy land tax, according to the 2025-26 Western Australian Treasury overview. Council rates are separate.",
      "note": "No land tax, so no exemption or surcharge.",
      "sources": [
        {
          "title": "Overview of State Taxes and Royalties 2025-26 (WA Department of Treasury and Finance, November 2025)",
          "url": "https://www.wa.gov.au/system/files/2025-11/ostr-2025-26.pdf"
        }
      ]
    }
  }
}