Land tax is an annual tax payable by owners of land. Land tax is administered by your state or territory government and is applicable everywhere except for the Northern Territory.
The laws between states are comparable, but there are some variations.
The amount of land tax you pay is determined by the combined unimproved value of taxable property. If your business owns property then it's likely you'll need to pay land tax on it. Make sure you know what your entitlements are, because land owned by some types of organisations can be exempt from land tax.
Your main home (ie permanent residence) is generally exempt from land tax.
Land tax and exemptions in your state or territory
Australian Capital Territory
- The Revenue Office provides information on your land tax responsibilities and exemptions.
New South Wales
- Pay your land tax online and learn more about land tax at the Office of State Revenue website.
- Information on land tax, clearances, rebates and exemptions is available on the Queensland Government website.
- Revenue SA provides information about land tax, who is liable and how it is calculated.
- Calculate your land tax and find further information on the State Revenue Office website.
- The State Revenue Office provides information on land tax, assessments and payment.
- Find out general information on land tax on the WA Office of State Revenue website.