Land Tax

Who pays Land tax?

Land tax is an annual tax payable by the owner of land as at 1 July each year, unless of the land is:

  • classified as the owner's principal residence land; or
  • classified as primary production land; or
  • used by the owners for religious purposes; or
  • used as a medical establishment (excludes General Practice); or
  • used principally for Aboriginal cultural activities and is Aboriginal land; or
  • used to operate a retirement village, or for related purposes; or
  • the land is subject to a conservation covenant; or
  • the land is owned by a charitable institution.

Special rate of tax

Sporting clubs are not exempt from land tax, but may be entitled to a special rate of tax. Applications for the special rate of land tax must be in writing and include a copy of the clubs constitution, rules or objects.

More information is available in the following documents:

Rates of land tax

You can find out more information about the rates of land tax here.

How much land tax do I need to pay?

The land tax calculator can be used to estimate your land tax liability or to find out how much is payable on single properties.

What do I need to do if my property usage changes?

If your property use changes and it is no longer your principal residence land, primary production land or exempt land, or if you are renting any part of your property, you must notify the Commissioner of State Revenue within 30 days of the change. Please use the online form link below. You can also use the form to apply for a principal residence land classification (not generally taxable) for your property.