NSW Land Tax Calculator 2026

Use the Investax NSW Land Tax Calculator to estimate how much land tax you may need to pay on taxable land in New South Wales. This calculator is designed for property investors, landlords, business owners, family groups, trusts and companies who want a practical estimate before reviewing a Revenue NSW assessment or making a property decision.

NSW land tax is generally calculated on the combined taxable value of all taxable land you own in NSW. It is not usually calculated separately for each property. This means your investment property, vacant land, commercial land or multiple property holdings may need to be added together before the relevant land tax threshold is applied.

This calculator provides an estimate only. Your actual land tax may depend on your land value, exemptions, ownership structure, trust or company arrangements, foreign owner status and Revenue NSW assessment rules.

For tailored support, speak with an investment property tax adviser in Sydney.

Estimate Your NSW Land Tax

For the 2026 land tax year, NSW land tax generally applies when your combined taxable NSW land value is above $1,075,000.

The general land tax rate is:

$100 plus 1.6% of the land value above $1,075,000

For land values above the premium threshold of $6,571,000, the premium rate is:

$88,036 plus 2% of the land value above $6,571,000

For example, if your combined taxable NSW land value is $1,500,000, the estimated land tax is approximately $6,900 before considering exemptions, trust rules, company ownership or surcharge land tax.

You can confirm the official thresholds and rates through the Revenue NSW land tax thresholds and rates.

What Is NSW Land Tax?

NSW land tax is a state tax charged on the value of taxable land in New South Wales. It is separate from income tax, capital gains tax, stamp duty, council rates and property management costs.

Land tax may apply if you own taxable NSW land and the total taxable land value is above the relevant threshold. It is commonly relevant for:

• Residential investment property
• Vacant land
• Commercial land
• Industrial property
• Holiday homes
• Land held in a trust
• Land held by a company
• Land owned by foreign persons
• Multiple property portfolios

A principal place of residence may be exempt if it meets the required conditions. Some primary production land may also qualify for an exemption. However, investment property is one of the most common reasons land tax becomes payable.

If you own rental property, vacant land or multiple properties, it is important to review your broader investment property tax position before buying, selling or restructuring.

NSW Land Tax Thresholds and Rates for 2026

The 2026 NSW land tax thresholds and rates are:

Category	Land Value	Rate
Below general threshold	$1,075,000 or less	Usually no general land tax
General threshold	More than $1,075,000 and less than $6,571,000	$100 plus 1.6% of the land value above $1,075,000
Premium threshold	More than $6,571,000	$88,036 plus 2% of the land value above $6,571,000

The threshold is generally applied to your combined taxable NSW land value. It is not usually applied separately to each property.

This is important for property investors because two or more properties may be below the threshold individually, but above the threshold when combined.

How to Use the Land Tax Calculator NSW Property Owners Need

To calculate land tax in NSW, you need to start with the correct land value. The calculator works best when you enter the combined taxable land value of your NSW landholdings.

Step 1: Find Your Taxable Land Value

Use the land value, not the full market value of the property. Land value usually excludes buildings, renovations and other improvements.

You should not enter:

• Full property market value
• Purchase price
• Building value
• Renovation value
• Loan balance
• Rental income
• Estimated sale price

You should enter:

• Taxable NSW land value
• Combined land value for all taxable NSW properties
• Land value shown on official valuation or assessment documents

You can check land value information through the Service NSW land value search.

Step 2: Add the Value of Your Taxable NSW Land

If you own more than one taxable property in NSW, add the land values together before applying the threshold.

For example:

Property	Land Value
Investment Property 1	$600,000
Investment Property 2	$550,000
Combined taxable land value	$1,150,000

Although each property is below the general threshold individually, the combined taxable land value is $1,150,000. This is above the 2026 general threshold of $1,075,000, so land tax may apply.

Step 3: Review Your Estimated Land Tax

Use the result as a planning estimate. If the result is close to the threshold, or if your ownership structure is complex, you should seek professional advice before relying on the estimate.

Professional advice is especially important if your property is owned through a trust, company, related entity or mixed ownership structure. Learn more about investment structure services if you are planning to buy or restructure property.

How Is Land Tax Calculated in NSW?

NSW land tax is calculated by comparing your taxable land value with the relevant land tax threshold.

For land value above the general threshold and below the premium threshold, the calculation is:

Land tax = $100 + 1.6% × amount above $1,075,000

For land value above the premium threshold, the calculation is:

Land tax = $88,036 + 2% × amount above $6,571,000

Example 1: Land Value of $1,100,000

$1,100,000 minus $1,075,000 = $25,000

$25,000 × 1.6% = $400

$400 + $100 = $500 estimated land tax

Example 2: Land Value of $1,500,000

$1,500,000 minus $1,075,000 = $425,000

$425,000 × 1.6% = $6,800

$6,800 + $100 = $6,900 estimated land tax

Example 3: Land Value of $2,000,000

$2,000,000 minus $1,075,000 = $925,000

$925,000 × 1.6% = $14,800

$14,800 + $100 = $14,900 estimated land tax

Example 4: Land Value of $7,000,000

$7,000,000 minus $6,571,000 = $429,000

$429,000 × 2% = $8,580

$8,580 + $88,036 = $96,616 estimated land tax

These examples are for general estimation only. The actual assessment may differ if exemptions, surcharge land tax, trust rules, company rules or other Revenue NSW adjustments apply.

Land Value vs Property Value

Land value and property value are not the same.

Property value usually means the estimated market value of the complete property. It may include the land, building, renovations, location premium and market demand.

Land value usually means the unimproved value of the land only. It excludes buildings and other improvements. For land tax purposes, the relevant figure is generally the land value rather than the full property value.

Example:

Item	Amount
Estimated full property market value	$1,800,000
Building and improvement value	$700,000
Land value	$1,100,000

For land tax estimation, the relevant figure is the $1,100,000 land value, not the $1,800,000 full property value.

This is why users searching for a land value calculator often need guidance before they calculate land tax. If the wrong value is entered, the land tax estimate can be misleading.

Land Tax on Investment Property in NSW

Land tax is an important annual cost for NSW investment property owners. It can affect rental yield, cash flow, portfolio growth and long-term tax planning.

Land tax may apply to an investment property if:

• The property is not your exempt principal place of residence
• The land is taxable under NSW land tax rules
• Your combined taxable NSW land value is above the threshold
• The property is owned by an individual, company, trust or related entity
• Foreign owner surcharge rules apply

Investment property owners should consider land tax alongside:

• Rental income
• Loan interest
• Negative gearing
• Repairs and maintenance
• Depreciation
• Capital works deductions
• Capital gains tax
• Ownership structure
• Asset protection
• Estate planning

For a broader review, visit our investment property tax services page.

NSW Land Tax for Multiple Property Owners

If you own multiple properties in NSW, land tax can become more important as your portfolio grows.

A single property may not create land tax. However, a second or third property can push your total taxable land value above the threshold.

Before buying another property, consider:

• The land value of the new property
• Your current taxable NSW land value
• Whether the purchase will push you above the threshold
• Whether the property should be owned personally, through a trust or through a company
• The impact on annual cash flow
• The effect on long-term capital gains tax planning
• Whether your ownership structure is still suitable

A land tax estimator can help you model the first layer of cost. However, a tax adviser can help you understand the wider impact on income tax, CGT, asset protection and future investment planning.

NSW Land Tax for Trusts and Companies

Trusts and companies can change how NSW land tax applies. This is one reason a calculator result should not be treated as final advice.

Some trusts may not receive the general land tax threshold. Company ownership and related company rules may also affect the assessment.

Many property investors use trusts or companies for reasons such as:

• Asset protection
• Family wealth planning
• Business risk separation
• Income distribution planning
• Estate planning
• Long-term portfolio growth

However, the structure that works for one purpose may create a different land tax result. Before buying property through a trust or company, review both the land tax and broader tax consequences.

For strategic support, see our ownership structure advice.

NSW Surcharge Land Tax for Foreign Owners

Foreign persons who own residential land in NSW may also need to consider surcharge land tax. This is separate from general land tax and has its own rules.

This may be relevant if:

• You are a foreign person for NSW land tax purposes
• A trust or company has foreign ownership issues
• A beneficiary, shareholder or controlling person creates foreign person risk
• You own residential land in NSW
• You are not eligible for an exemption

A standard land tax calculator may not fully capture surcharge land tax risk. If foreign owner rules may apply, seek advice before relying on an estimate.

You can read more from Revenue NSW about surcharge land tax for foreign owners.

Principal Place of Residence and Land Tax

Your home may be exempt from land tax if it qualifies as your principal place of residence. However, the exemption must meet the required Revenue NSW conditions.

This can become complex where:

• You rent out part of your home
• You move between homes
• You are building or renovating
• Ownership is shared with family members
• The property is owned through a trust or company
• You are absent from the property for an extended period
• You use part of the property for income-producing purposes

Do not assume that a property is exempt without checking the rules. If the exemption does not apply, land tax may be payable.

Revenue NSW provides more information about the principal place of residence exemption.

Revenue NSW Land Tax Calculator vs Investax Calculator

The Revenue NSW land tax calculator is the official government calculator for estimating NSW land tax. The Investax calculator is designed as a practical planning tool for property owners who also want to understand tax strategy, cash flow and ownership structure.

Use the Investax calculator when you want to:

• Estimate possible NSW land tax
• Understand how the calculation works
• Check whether your land value is above the threshold
• Review land tax before buying another investment property
• Prepare for a property tax consultation
• Understand how land tax may affect cash flow
• Identify when professional advice may be needed

Use Revenue NSW resources when you need:

• Official assessment information
• Land tax registration
• Exemption applications
• Assessment notice details
• Payment instructions
• Government threshold and rate confirmation

This page is not a substitute for Revenue NSW guidance or personalised tax advice.

Land Tax and Property Cash Flow

Land tax can reduce the real return from an investment property.

Many investors review rental yield using only rent received, loan repayments, property management fees, council rates, insurance and repairs. However, land tax can become a major annual holding cost when land values rise or when an investor owns multiple properties.

Example:

Item	Annual Amount
Rental income	$45,000
Other property expenses	$16,000
Loan interest	$24,000
Estimated land tax	$6,900
Approximate net cash flow before income tax	-$1,900

Without land tax, the property may look close to cash-flow neutral. With land tax included, the investment may become negatively geared or less profitable.

This is why land tax should be reviewed before expanding a NSW property portfolio.

Land Tax and Capital Gains Tax Planning

Land tax is an annual holding cost. Capital gains tax may arise when you sell a property or other capital asset. Property investors should consider both.

Before selling, transferring or restructuring a property, consider:

• Estimated capital gain
• Cost base records
• Ownership period
• CGT discount eligibility
• Main residence exemption issues
• Land tax up to the sale date
• Settlement timing
• Ownership structure
• Future investment plans

You can also use the Investax capital gains tax calculator to estimate potential CGT before selling a property.

Common NSW Land Tax Calculator Mistakes

Avoid these mistakes when using a land tax calculator.

Using full property value

Land tax is based on land value, not the full market value of the property.

Ignoring other taxable land

If you own multiple taxable properties, you usually need to combine the land values.

Assuming the threshold applies to each property

The threshold generally applies to combined taxable land value, not each property separately.

Forgetting trust rules

Some trusts may not receive the general threshold.

Ignoring company ownership

Company ownership and related company rules may change the assessment.

Forgetting surcharge land tax

Foreign person rules can create additional surcharge land tax.

Assuming your home is automatically exempt

A principal place of residence may be exempt, but the conditions must be satisfied.

Not checking the land value

If the land value seems incorrect, you may need to review valuation records or seek advice about objection options.

When Should You Speak With a Property Tax Accountant?

You should consider professional advice if:

• You own more than one NSW property
• Your land value is close to the threshold
• You received a Revenue NSW assessment notice
• You own land through a trust
• You own land through a company
• You are planning to buy another investment property
• You are selling or transferring property
• You are unsure whether your home is exempt
• You are a foreign owner or have foreign ownership issues
• You need to review land tax, CGT and income tax together

Investax helps Sydney property investors and business owners review property tax from a broader strategic perspective. Instead of looking only at one annual tax bill, we help clients consider how land tax interacts with ownership structure, rental income, deductions, CGT, asset protection and future investment plans.

Speak with a property tax accountant in Sydney if you need strategic advice.

Speak With Investax About NSW Land Tax

The Investax NSW Land Tax Calculator gives you a useful starting point. However, the final land tax result may depend on your land value, ownership type, exemptions, trust arrangements, company structure, foreign person status and Revenue NSW assessment rules.

If you are a property investor, landlord, developer, business owner or high-income professional with NSW property, professional advice can help you make better decisions before buying, selling or restructuring.

Investax provides support with:

• NSW land tax planning
• Investment property tax advice
• Property ownership structure review
• Trust and company structuring
• Capital gains tax planning
• Negative gearing advice
• Rental property tax compliance
• Property portfolio tax strategy

Get NSW Land Tax Advice

Speak With a Property Tax Accountant

Review My Property Tax Position

Frequently Asked Questions

What is an NSW land tax calculator?

An NSW land tax calculator estimates how much land tax may apply based on your taxable NSW land value and the current NSW land tax thresholds and rates.

How do I calculate land tax in NSW?

To calculate land tax in NSW, add the taxable land value of all taxable NSW land you own, compare the combined value with the relevant threshold, and apply the correct land tax rate.

What is the NSW land tax threshold for 2026?

For the 2026 land tax year, the NSW general threshold is $1,075,000 and the premium threshold is $6,571,000.

Is NSW land tax calculated on each property separately?

Generally, no. NSW land tax is usually calculated on the combined taxable land value of all taxable NSW land owned by the taxpayer.

Is land tax based on property value or land value?

Land tax is based on taxable land value, not the full market value of the property. Land value generally excludes buildings and other improvements.

How much land tax do I pay on $1.5 million land value in NSW?

Using the 2026 general formula, estimated NSW land tax on $1.5 million taxable land value is approximately $6,900 before considering exemptions, surcharge rules or ownership structure.

Does land tax apply to investment property in NSW?

Yes. Land tax may apply to investment property in NSW if the combined taxable land value is above the relevant threshold and no exemption applies.

Does my family home count for land tax?

Your principal place of residence may be exempt if it satisfies the relevant Revenue NSW conditions. If the exemption does not apply, land tax may be payable.

Do trusts get the NSW land tax threshold?

Some trusts may not receive the general land tax threshold. Trust ownership should be reviewed carefully before relying on a calculator estimate.

What is surcharge land tax in NSW?

Surcharge land tax may apply to foreign persons who own residential land in NSW. It is separate from general land tax and has its own rules.

Where can I find my NSW land value?

You can search NSW land value information through official NSW land value search services or review your Revenue NSW assessment notice.