Who pays land tax and which properties are taxable?
Land tax is an annual tax payable by the owner of land classified as General Land as at 1 July each year. The properties that are taxable include (but are not limited to):
- Vacant land;
- Holiday homes; and
- Rental properties.
Which properties are not taxable?
The following properties are not normally taxable if the land is classified as:
- the owner's principal residence land; or
- classified as primary production land; or
- has been granted an exemption because it is:
- 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
- subject to a conservation covenant; or
- is owned by a charitable institution.
Special rate of tax - sporting clubs
Although sporting clubs are not exempt from land tax, they 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 would 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 the way I use my property 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 'Notification of change in land use' form.
A form is also available if applying for your property to be classified as principal residence land (not taxable).