NSW Land Tax Calculator 2026
Estimate New South Wales land tax for the 2026 land-tax year from the combined taxable land value of non-exempt land. The figures below are the official Revenue NSW general threshold, premium threshold, $100 + 1.6% general rate, 2% premium rate, and 5% foreign-owner surcharge.
Estimate your 2026 land tax
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Notes
How NSW land tax is worked out
Land tax is charged on the unimproved value of taxable NSW land you held at midnight on 31 December 2025. Revenue NSW averages the Valuer General figures over three years when those years exist. You pay for the whole 2026 year; selling in February does not reduce the bill.
The general threshold is applied once to the combined taxable land value, not to each property. Below that threshold, ordinary land tax is nil. Above it, the published $100 + 1.6% formula applies until the premium threshold, then 2% applies to the excess.
NSW land tax rates 2026
| Combined taxable land value | Ordinary land tax |
|---|---|
| At or below $1,075,000 | Nil |
| Above $1,075,000 up to $6,571,000 | $100 + 1.6% of the excess |
| Above $6,571,000 | $88,036 + 2% of the excess |
Foreign-owner surcharge land tax is a separate 5% charge with no threshold. Special trusts do not receive the tax-free threshold shown above.
Principal place of residence is exempt
Your main home is generally left out of ordinary NSW land tax when it is your principal place of residence. That is an exemption for that parcel, not a larger threshold. Enter only the land that remains taxable after you set the home aside.
From 2026, the people who live in the home must own at least 25% of it between them. You may claim only one such home worldwide. Renting out more than a small part of the house, running a business from it, or holding the title in a company or special trust can remove or reduce the exemption. Foreign owners should also check surcharge rules: living in the home does not automatically cancel surcharge land tax.
Frequently Asked Questions
What are the NSW land tax thresholds for 2026?
Revenue NSW has published the 2026 land-tax year figures. The general threshold is $1,075,000. The premium threshold is $6,571,000. Those amounts were frozen at the 2024 levels and reused for 2025 and 2026.
Ordinary land tax is $100 plus 1.6% of the combined taxable land value above the general threshold. Above the premium threshold the charge is $88,036 plus 2% of the excess.
Is my home exempt from NSW land tax?
Usually, yes, if the land is your principal place of residence. Revenue NSW treats that as a separate exemption, not as a reduction of the threshold. Leave the home’s land value out of the figure you enter here when the exemption applies.
From the 2026 land-tax year, people living in the home must hold at least 25% of the ownership between them. You can only claim one principal place of residence worldwide. Companies and special trusts generally cannot use this exemption. A foreign owner who lives in the home may still owe surcharge land tax unless a surcharge exemption is granted.
What land value should I type in?
Enter the combined unimproved land value of all non-exempt NSW land you owned at midnight on 31 December 2025 (the taxing date for the 2026 year). Use the three-year average that Revenue NSW uses when you have it. Do not include a home that qualifies as your principal place of residence, or land that is exempt as primary production.
The threshold applies to the total, not to each title. If you and another person own land together, you share one threshold for that jointly owned land.
How does the foreign owner surcharge work?
Foreign persons who hold residential land in NSW pay surcharge land tax as well as any ordinary land tax. From the 2025 land-tax year the surcharge is 5% of the land value. There is no tax-free threshold. This calculator applies that rate to the same taxable land value you entered. If some of that land is commercial, or you own only a share, adjust the input so it reflects the residential interest that is actually surcharged.
Does this cover trusts or related companies?
No. Special and discretionary trusts do not receive the tax-free threshold, and grouped companies can be assessed on a different basis. Use this page only as an estimate for an individual or ordinary joint owner who can claim the published threshold. Revenue NSW must assess any other ownership type.
Is this the same as stamp duty?
No. Land tax is an annual charge on land you already hold. Stamp duty (transfer duty) is a one-off charge when you buy. If you are comparing purchase costs, use the NSW stamp duty calculator as well.