How is land tax worked out in New South Wales?
Revenue NSW gives these rates for land a person owns in 2026. We read its page on 13 Nov 2026.
| Land value | Land tax |
|---|---|
| Up to $1,075,000 | Land tax None |
| Over $1,075,000, up to $6,571,000 | Land tax $100 plus 1.6% of the amount over $1,075,000 |
| Over $6,571,000 | Land tax $88,036 plus 2% of the amount over $6,571,000 |
$1,200,000 of land held on 31 Dec 2025 pays $2,100 of land tax for 2026. On the scale it is $100 plus 1.6% of the amount over $1,075,000, $2,100.
More for this state
Stamp duty, investor or home buyer
The duty on a purchase in New South Wales.
Stamp duty, first home buyer
The duty on a purchase in New South Wales.
Stamp duty, foreign buyer
The duty on a purchase in New South Wales.
Rental property tax
The tax a rental adds or saves.
Where the rules come from
By Varun Agarwal. Updated
- Land Tax Act 1956 (NSW) ss 3AL, 5A and Schedule 13
- Land Tax Management Act 1956 (NSW) ss 9AA, 62P and 62S
- Revenue NSW, Land tax thresholds and rates
- Revenue NSW, What is surcharge land tax?
The ATO's figures on what landlords earn and lose, postcode by postcode, are in Rental income, losses and capital gains by postcode, 2023-24.