The Clear Tax Land Tax Calculator is provided by Clear Tax Accountants for general informational and illustrative purposes only.
The results generated are estimates and must not be relied upon as financial, taxation, or legal advice.
Scope and Coverage
This calculator provides indicative land tax estimates for all Australian jurisdictions:
Victoria (VIC) | New South Wales (NSW) | Queensland (QLD) | Western Australia (WA) | South Australia (SA) | Tasmania (TAS) | Australian Capital Territory (ACT) | Northern Territory (NT)
Who This Calculator Is Not For
This calculator is not suitable for:
- Individuals who own only their principal place of residence and no other land.
- Clubs, charities, or municipal councils are assessed on concessional or single-holding bases.
- Absentee owners are subject to surcharge rates.
User Input Requirements
To generate an estimate, users must:
- Select the state or territory in which the land is located.
- Enter the total taxable value of all non-exempt land (excluding exempt land such as a primary residence).
Limitations
Aggregation
The calculator does not aggregate multiple landholdings across different states or ownership entities.
Actual assessments may differ once all land is combined by the relevant State Revenue Office (SRO) or Revenue Authority.
Ownership Structure
Land tax rates and thresholds differ depending on ownership type (individual, company, trust, SMSF, or joint ownership).
The calculator does not adjust for trust surcharges, company rates, or partnership arrangements.
Exemptions and Concessions
The calculator does not account for potential exemptions or concessions such as:
- Principal place of residence
- Charitable or public-use land
- Primary production or farming land (see below)
Eligibility for Land Tax Exemption on Farming Land
Depending on the location and use of the land, an exemption may apply where the property:
- Is used primarily or solely for the business of primary production, or
- Is being prepared for use primarily for primary production.
Eligibility criteria vary between jurisdictions; users should confirm with the relevant State Revenue Office.
Valuations
Calculations are based on user-entered land values and do not incorporate official valuations from the Valuer-General or State Revenue Office.
Differences between these values may affect final outcomes.
ACT-Specific Calculation Method
From 1 July 2025, the ACT applies a distinct land tax model:
- Fixed Charge: $1,693 for all taxable properties.
- Variable (Valuation) Charge: calculated using a rating factor applied to the property’s Average Unimproved Value (AUV), typically averaged over five years (e.g., 2021–2025 for the 2025–26 year).
Newly developed or subdivided land may use a shorter averaging period or be affected by a Lease Variation Charge (LVC).
User Responsibility
Users are responsible for:
- Ensuring all data entered is accurate and complete.
- Verifying estimates with official sources or obtaining qualified professional advice before acting on the information provided.
Accuracy, Liability & Professional Advice
While every effort has been made to ensure accuracy, currency, and completeness, Clear Tax Accountants provides no guarantee or warranty that results are correct or suitable for any individual circumstances.
We accept no liability (including for indirect or consequential loss) arising from reliance on, or use of, the calculator or its outputs.
Land tax laws vary between jurisdictions and may change without notice.
Users should seek advice from a qualified tax professional for guidance tailored to their specific portfolio and state obligations.
Acceptance of Terms
By using this calculator, you acknowledge and agree to these terms and conditions.