Land Tax Calculator NSW
Current Revenue NSW land tax thresholds for the 2026 land tax year, pre-set to New South Wales so you can check your exposure in seconds.
Select your state and enter your land value to calculate land tax.
NSW land tax rates and thresholds 2026
| Taxable land value | Land tax for 2026 |
|---|---|
| Up to $1,075,000 | Nil |
| $1,075,001 to $6,571,000 | $100 + 1.6% of the value above $1,075,000 |
| Above $6,571,000 | $87,276 + 2% of the value above the premium threshold |
Surcharge land tax for foreign owners: 5%
Foreign persons who own NSW residential land pay an additional 5% surcharge land tax with a much lower $350,000 threshold, on top of the standard calculation. Principal places of residence are exempt from the standard tax.
The general threshold has been frozen at $1,075,000 since the 2025 land tax year after indexation was removed in the 2024-25 budget.
Verified against Revenue NSW published land tax thresholds, August 2026.
Worked example
A Sydney investor owns one rental on a block the Valuer-General averaged at $1,500,000 of land value.
NSW averages land values over three years, so valuation creep keeps pushing owners over the frozen threshold.
Frequently asked questions
What is the NSW land tax threshold for 2026?
The general threshold stays at $1,075,000 for the 2026 land tax year, its third consecutive freeze after indexation was removed. The premium threshold sits at $6,571,000. Land value below the threshold is tax-free.
How does Revenue NSW value my land?
Land tax uses the average of the Valuer-General's land values over the three most recent years, which smooths single-year spikes but steadily drags taxable values upward while the threshold stays frozen.
Who pays the surcharge land tax in NSW?
Foreign owners of residential land pay an extra 5% on top of standard land tax, measured against a lower $350,000 threshold. Australian citizens and permanent residents are generally outside the surcharge regime.
Is my own home counted for NSW land tax?
Your principal place of residence is generally exempt, as is land used for primary production. Investment properties, holiday homes and vacant land all count toward the threshold once combined values pass $1,075,000.
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