NSW Land Tax Calculator
Estimate annual land tax on your taxable landholdings in New South Wales — threshold, marginal scale, trust rates and surcharges from Revenue NSW's current published rates.
Land tax details
Before you start
Use your land value, not the property price
Combined taxable value of all your land in this state
Owner type
Choose Trust for a special or discretionary trust — these get no tax-free threshold. Fixed trusts keep the threshold, so use Individual.
Land Tax Summary
New South Wales — ownership at midnight 31 December
Annual land tax
$0
NSW general scale
Enter your taxable land value to see your bill
- Tax-free threshold
- $1,075,000
- Value over threshold
- $0
- Assessed on
- 31 December
Calculations run in your browser — your property details are never sent to a server.
NSW land tax rates (general scale)
Applied to the combined taxable value of your NSW land, assessed on ownership at midnight 31 December. Land tax is assessed on the combined taxable value of all liable land you own in NSW, not parcel by parcel.
| Taxable land value | Base tax | Rate above threshold |
|---|---|---|
| $1,075,000 – $6,571,000 | $100 | 1.6% |
| $6,571,000 and above | $88,036 | 2% |
Source: Revenue NSW.
Special trust rates
Special and discretionary trusts get no tax-free threshold — taxed at 1.6% from the first dollar, versus the general $1,075,000 threshold.
| Taxable land value | Base tax | Rate above threshold |
|---|---|---|
| $0 – $6,571,000 | $0 | 1.6% |
| $6,571,000 and above | $105,136 | 2% |
NSW Land Tax FAQs
What is the land tax threshold in NSW?
The NSW general threshold is $1,075,000 of taxable land value. At or below it you pay nothing; above it, $100 plus 1.6% of the excess applies, rising through 2 bands to 2% at the top.
How much land tax will I pay on $1,500,000 in NSW?
On $1,500,000 of taxable land value, the NSW general scale produces $6,900 a year. Trust or company ownership, surcharges and exemptions change the figure — enter your own details in the calculator above for your estimate.
When is land tax assessed in NSW?
NSW assesses ownership at midnight 31 December — what you own at that moment sets your bill for the following calendar year. There's no pro-rating: selling in January doesn't reduce that year's assessment.
Is my home exempt from land tax in NSW?
Yes. Your principal place of residence is exempt in NSW, as in every state. Land tax applies to investment properties, holiday homes, commercial land and vacant land — enter only the taxable portion of your holdings in the calculator.
Do trusts get the land tax threshold in NSW?
Special and discretionary trusts — including most family trusts — get no tax-free threshold: land tax applies at 1.6% from the first dollar of taxable value, up to the premium threshold. Fixed trusts and superannuation trusts keep the normal threshold. Switch the owner type to Trust in the calculator to apply the special-trust scale.
What is the premium land tax rate in NSW?
Above $6,571,000 of combined taxable value, NSW applies the premium rate: $88,036 plus 2% of the value over that mark. Between the general threshold and the premium threshold, tax is $100 plus 1.6% of the excess.
Who pays surcharge land tax in NSW?
Foreign owners pay an additional 5% surcharge on the taxable value of all residential land they own in NSW. Unlike general land tax, the surcharge has no tax-free threshold — it applies from the first dollar of land value, even when the base land tax bill is $0.
Are NSW land tax thresholds indexed each year?
NSW thresholds are currently frozen — the general threshold stays at $1,075,000 rather than rising with land values each year. A frozen threshold pulls more landholders into the net over time as values grow, so re-check your position annually.
Land tax in other states
Each state assesses only the land within its borders, with its own threshold and scale — compare them all on the land tax calculator hub.
This is an estimate, not an assessment
Revenue NSWapplies exemptions, joint-ownership rules and grouping provisions this calculator can't see. Confirm your liability against your assessment notice or the official rates page.
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