The Land Tax & Property Holdings Estimator is a tax-planning tool designed to help Australian property investors calculate their annual land tax liabilities across New South Wales (NSW), Victoria (VIC), and Queensland (QLD).

Land tax is an annual tax levied by state governments on the total unimproved value of the land you own. While each state administers its own land tax laws, some core principles apply across Australia:

• Primary Place of Residence (PPR) Exemption: Your primary home (where you live) is generally 100% exempt from land tax. Land tax only applies to investment properties, commercial spaces, holiday homes, and vacant land.

• Thresholds and Progressive Rates: Tax is only payable when the total taxable value of your land holdings in a specific state exceeds the statutory threshold. For example, in NSW, the general threshold is updated annually. Land values above this threshold are taxed at a flat rate plus a base fee, while VIC and QLD apply progressive tiered rate scales.

• Surcharges for Trusts and Foreign Owners: Property held under certain trust structures (such as discretionary trusts in NSW) does not receive the standard threshold and is taxed from dollar one. Non-resident and foreign owners are also subject to high surcharge rates (typically an additional 2% to 4% of the land value).

This calculator applies state-specific tax curves, deducts the general thresholds for individuals, and estimates your annual land tax liabilities to help you project net property yields.

1. Input unimproved land value of property holdings. 2. Select state. 3. View land tax owed and effective rate.