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Land tax

Land tax

Land tax is applied to the value of any property you own or jointly own that is above the land tax threshold as at midnight on 31 December.

Land tax is not applied to your principal place of residence (your home).

Land tax rates and thresholds

The current rates and thresholds are listed below:

Tax year Threshold Rate
2014 $412,000 $100 plus 1.6% up to the premium threshold.
$2,519,000 and over (Premium threshold) $33,812 for the first $2,519,000 then 2% over that.
Last updated: 6 December 2013