Individual, Company
| Land value | Land tax a year |
|---|---|
| $0 to $1,075,000 | Nil (below the threshold) |
| $1,075,001 to $6,571,000 | $100 plus 1.6% of the value above $1,075,000 |
| $6,571,001 and over | $88,036 plus 2% of the value above $6,571,000 |
Land Tax Calculator NSW 2026
Land tax in New South Wales on $1,000,000 of land owned by an individual is $0 a year, on the NSW revenue office's 2026 land tax year rates. A company pays $0 and a family trust $16,000 on the same land. The calculator below works it out for any land value in NSW.
Rates as at NSW, Victoria, Queensland, South Australia, Western Australia, Tasmania and the ACT read on 22 October 2026 (the 2026 land tax year in NSW and Victoria, 2026/27 elsewhere); the Northern Territory has no land tax
- $0
- land tax a year on $1,000,000 of land owned by an individual in NSW.
- $16,000
- for a family trust on the same land in NSW.
Land tax in NSW, a year
$6,900
0.46% of the land value
- Land tax on the state's rates
- $6,900
- Worked out
- On the land you own at midnight on 31 December
- About each week
- $133
Presm's Land Tax Calculator on each revenue office's published rates. Estimates only: exemptions and concessions beyond these boxes are not checked here. The NSW revenue office
Land tax in NSW at common land values, 2026
What an individual, a company, a family trust and a foreign individual pay a year in New South Wales at seven land values. Every figure is worked out by the calculator above.
| Land value | Individual | Company | Family trust | Foreign individual, with surcharge |
|---|---|---|---|---|
| $500,000 | $0 | $0 | $8,000 | $25,000 |
| $750,000 | $0 | $0 | $12,000 | $37,500 |
| $1,000,000 | $0 | $0 | $16,000 | $50,000 |
| $1,500,000 | $6,900 | $6,900 | $24,000 | $81,900 |
| $2,000,000 | $14,900 | $14,900 | $32,000 | $114,900 |
| $3,000,000 | $30,900 | $30,900 | $48,000 | $180,900 |
| $5,000,000 | $62,900 | $62,900 | $80,000 | $312,900 |
Presm's Land Tax Calculator, the NSW revenue office's 2026 land tax year rates. Land value: all the taxable land the owner holds in the state, not the home they live in. Family trust: a discretionary trust. Estimates only.
In a trust or a company
| Held by | Land tax a year |
|---|---|
| Your own name | $0 |
| A family trust | $16,000 |
| A company | $0 |
On $1,000,000 of land in New South Wales, a family trust pays $16,000 more a year than your own name, and a company pays the same as your own name. The Entity Land Tax Simulator compares all seven ways to hold land, in every state.
Foreign owners in NSW
A foreign owner of land in New South Wales pays a surcharge on top of land tax. On $1,000,000 of land the calculator works it out like this; an Australian resident individual pays $0.
| Land tax | $0 |
|---|---|
| Foreign owner surcharge | $50,000 |
| Total a year | $50,000 |
Source: Revenue NSW: land tax thresholds and rates, read 22 Oct 2026. Presm's Land Tax Calculator; estimates only.
How NSW works it out
New South Wales taxes the land value of what an owner holds above a threshold, on its own scale; some owners have a scale of their own. These are the scales as the calculator applies them, then the calculator's own notes.
Family trust
| Land value | Land tax a year |
|---|---|
| $0 to $6,571,000 | 1.6% of the value |
| $6,571,001 and over | $105,136 plus 2% of the value above $6,571,000 |
- Land value is below the threshold of $1,075,000.
- A discretionary (special) trust gets no threshold in NSW: 1.6% from the first dollar, 2% above the premium threshold. A fixed trust or a complying super fund gets the general threshold.
- Surcharge land tax for foreign owners of 5% applies on residential land, with no threshold.
The NSW revenue office · Stamp duty in NSW
Land tax in the other states
One number is a start. Presm shows the whole picture.
Land tax comes every year, on everything you own in a state. Presm puts it beside the rest of each property's costs: what it costs you each week, what it does to your portfolio, and what the next one would change.
- Portfolio. Value, loans, LVR, equity and cash flow for every property you own, in one table.
- Holding costs. What each property costs you weekly, monthly or yearly, every cost on one card.
- The Plan. Add the next property and see what changes, 10, 20 or 30 years ahead.
- Calculators. Stamp duty, land tax, borrowing power, LMI and more, in one account.
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