NSW land tax calculator 2026 and 2027
Estimate NSW land tax for an individual owner: $100 + 1.6% of the combined taxable land value above the $1,075,000 general threshold, and 2% above the $6,571,000 premium threshold. NSW has frozen these thresholds since 1 January 2025. This calculator is for NSW only and matches Revenue NSW's worked examples.
Everything runs in your browser. Nothing you type is sent anywhere or saved.
Calculator3-year averageRatesWorked examplesFAQ
Work out a 3-year average land value
NSW land tax thresholds and rates
| Combined taxable land value | Land tax |
|---|---|
| Up to $1,075,000 | Nil |
| $1,075,000 to $6,571,000 | $100 + 1.6% of the value above $1,075,000 |
| Over $6,571,000 | $88,036 + 2% of the value above $6,571,000 |
Land tax is assessed on land you own at midnight on 31 December for the following land tax year, and isn't pro-rated if you sell part-way through the year. Special and discretionary trusts and some companies don't get the threshold. Foreign owners also pay surcharge land tax (5%) on residential land. Neither is calculated here.
Worked examples (Revenue NSW)
- 3-year average: ($1,050,000 + $1,100,000 + $1,150,000) ÷ 3 = $1,100,000. $25,000 over the threshold × 1.6% + $100 = $500.
- Joan, three properties: $525,000 + $430,000 + $700,000 = $1,655,000. $580,000 × 1.6% + $100 = $9,380.
- Chris, premium threshold: two properties of $3,500,000 = $7,000,000. $88,036 + $429,000 × 2% = $96,616.
FAQ
What is the NSW land tax threshold for 2026?
$1,075,000 (general threshold) and $6,571,000 (premium threshold). They’ve been fixed since 1 January 2025, so the same thresholds apply to the 2026 and 2027 land tax years.
How is NSW land tax calculated?
Add up the 3-year average land values of all your taxable land. Above $1,075,000 you pay $100 plus 1.6% of the excess. Above $6,571,000 you pay $88,036 plus 2% of the excess. Joan’s three properties worth $1,655,000 in total cost $9,380.
Do I pay land tax on my home in NSW?
Usually not. Your principal place of residence is generally exempt. Investment properties, holiday homes and vacant land are taxable.
Is the threshold applied to each property?
No. The threshold applies once to the combined land value of all the taxable land you own. Joint owners can only claim one threshold for land owned together.
Does this work for Victoria or other states?
No. Each state has its own land tax rates and thresholds. This calculator applies the NSW rules only.
Sources (checked 17 Oct 2026): Revenue NSW Land tax thresholds and rates; Revenue NSW How land tax is calculated.
General information, not tax advice. Exemptions, concessions and ownership structures change what you pay. Revenue NSW sends the assessment.