Land Tax Calculator — NSW
This is a NSW land tax calculator. Enter the aggregate taxable land value of your NSW holdings and it returns the annual land tax payable using the Revenue NSW thresholds and the Land Tax Act 1956 (NSW). Principal place of residence and primary production are exempt; a foreign owner surcharge applies on residential land.
What this calculator does
NSW land tax is an annual tax on the aggregate taxable value of land held by an owner at midnight on 31 December each year (excluding the principal place of residence). This calculator applies the current general threshold, premium threshold, and foreign owner surcharge so property owners and advisers can scope the annual liability.
Legal basis
NSW land tax is imposed under the Land Tax Act 1956 (NSW) and assessed under the Land Tax Management Act 1956 (NSW). The principal place of residence exemption sits in Schedule 1A. The foreign owner surcharge (on residential land) is imposed under the Land Tax Act 1956 (NSW), s 5A.
How the calculation works
Apply the Revenue NSW land tax rates: nil below the general threshold, 1.6% on the portion between the general and premium thresholds (plus $100 base), and 2% on the portion above the premium threshold (plus $100 base). Special trusts are assessed at a flat 1.6% with no threshold. Add the foreign owner surcharge (currently 5%) on residential land for foreign owners under s 5A.
Interactive calculator coming soon
For an individual with $1,200,000 of aggregate taxable land value (excluding PPR), with current thresholds of $1,075,000 (general) and $6,571,000 (premium), the NSW land tax is $100 + 1.6% × ($1,200,000 − $1,075,000) = $100 + $2,000 = $2,100.
In the meantime, use the worked example above to validate your figures and confirm the final amount with the relevant revenue office or authority before relying on it in a matter.
Start free trialWhat you fill in
- Aggregate taxable land value (AUD) (currency): Must be a positive number
- Principal place of residence excluded from the above? (select): Required
- Owner type (select): Required
- Foreign owner of residential land? (select): Required
- Primary production exemption applies? (select): Required
Limitations
- Thresholds are updated annually by Revenue NSW — confirm current figures
- Does not model partial PPR exemptions (e.g. mixed-use properties, unsold former PPR)
- Does not handle the special trust surcharge interactions with unit trusts in detail
- Does not apply the land tax clearance certificate process for settlement
- Does not calculate the interaction with the build-to-rent concession or social and affordable housing reductions
What to do next
Register with Revenue NSW as a landowner if you hold NSW land above the general threshold (excluding PPR). On settlement of any land sale, a s 47 land tax clearance certificate is required. Quillio supports conveyancers through the settlement and clearance certificate workflow — see /practice-areas/property-lawyers.
Calculator FAQs
Is my principal place of residence taxed?
No — the principal place of residence is generally exempt under Schedule 1A of the Land Tax Management Act 1956 (NSW). The exemption has conditions on occupancy and use.
What are the current thresholds?
The general threshold and premium threshold are indexed annually by Revenue NSW. The calculator uses the figures in force as at the build date — confirm against revenue.nsw.gov.au for the assessment year.
Does land tax apply to trusts?
Yes — but special trusts are assessed at a flat rate with no threshold. Fixed unit trusts and self-managed super funds can obtain the general threshold if they meet the requirements in s 3A of the Land Tax Management Act 1956 (NSW).
What is the foreign owner surcharge?
Under s 5A of the Land Tax Act 1956 (NSW), foreign persons owning residential land in NSW pay a land tax surcharge (currently 5%) on the taxable value of that land, in addition to the standard land tax.
Does primary production land get an exemption?
Yes — land used for primary production may be exempt under Schedule 1A of the Land Tax Management Act 1956 (NSW). The exemption depends on use and, for land in the Sydney basin, on dominant use and commerciality tests.
What is a land tax clearance certificate?
On settlement of a sale, the buyer requires a s 47 clearance certificate from Revenue NSW to confirm there are no unpaid land tax amounts secured against the land. The calculator does not handle the certificate workflow.
Is this legal or tax advice?
No — it is an estimator. Confirm with Revenue NSW or your adviser for assessment figures, particularly for trust structures.
Get help with the matter
For NSW property lawyers and conveyancers, Quillio handles the workflow around land tax — s 47 clearance certificate tracking, settlement adjustments, and vendor disclosure analysis. See /practice-areas/property-lawyers.
This calculator is an estimate only. NSW land tax thresholds and surcharge rates are updated annually under the Land Tax Act 1956 (NSW). Always confirm with Revenue NSW or your adviser before relying on the figure.
Quillio handles the next steps.
The calculator gives you the number. Quillio handles the rest of the matter — drafting, review, research, and correspondence. The free trial requires no sales call.
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