SA Land Tax Calculator 2025-26
Calculate your annual South Australia land tax based on the total site value of your taxable properties. Uses RevenueSA rates for the 2025-26 financial year.
General rates apply. Threshold is $833,000.
Land tax is calculated on the combined unimproved value of all your taxable land in SA. Your principal place of residence is usually exempt.
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Enter your property land values to calculate your land tax.
You can find the unimproved land value on your council rates notice.
Land tax is calculated on the total site value of all taxable land you own in South Australia.
| Total taxable site value | Tax payable |
|---|---|
| $0 – $833,000 | Nil |
| $833,001 – $1,338,000 | 0.5% of value above $833,000 |
| $1,338,001 – $1,946,000 | $2,525 + 1% of value above $1,338,000 |
| $1,946,001 – $3,116,000 | $8,605 + 2% of value above $1,946,000 |
| Over $3,116,000 | $32,005 + 2.4% of value above $3,116,000 |
Land owned through a trust is subject to lower thresholds and higher marginal rates, unless RevenueSA grants a specific exemption.
| Total taxable site value | Tax payable |
|---|---|
| $0 – $25,000 | Nil |
| $25,001 – $833,000 | $125 + 0.5% of value above $25,000 |
| $833,001 – $1,338,000 | $4,165 + 1% of value above $833,000 |
| $1,338,001 – $1,946,000 | $9,215 + 1.5% of value above $1,338,000 |
| $1,946,001 – $3,116,000 | $18,335 + 2.4% of value above $1,946,000 |
| Over $3,116,000 | $46,415 + 2.4% of value above $3,116,000 |
Unlike NSW and Victoria, South Australia does not impose a foreign owner surcharge on annual land tax. SA's foreign surcharge applies to stamp duty only.
SA land tax is based on the site value of land — the value of the land itself without any buildings, structures, or improvements. Site values are determined by the SA Valuer-General and are used by RevenueSA to calculate your annual liability.
You can find your property's site value on:
What is the SA land tax threshold for 2025-26?
For general ownership, the threshold is $833,000. You only pay land tax if the total site value of all your taxable land in SA exceeds this amount. For land held through a trust, the threshold is much lower at $25,000.
What is the difference between general and trust rates?
Land held in a trust has a much lower threshold ($25,000 vs $833,000) and generally higher marginal rates. This is because trusts can be used to split ownership across multiple entities to avoid higher rate brackets. RevenueSA applies the trust surcharge rates unless a specific exemption applies.
Is my home subject to land tax in SA?
No. Your principal place of residence is exempt from land tax in South Australia. You only pay land tax on investment properties, vacant land, and other non-exempt holdings.
When is SA land tax assessed?
SA land tax is assessed based on land ownership at midnight on 30 June each year. RevenueSA issues assessments from July onwards based on site values determined by the SA Valuer-General.
Is land tax deductible for investors?
Yes. If you own investment property, land tax is generally deductible as a holding cost against your rental income in your tax return. Consult a tax professional for advice specific to your situation.
Is there a minimum land tax assessment in SA?
Yes. If you are liable for land tax in South Australia, the minimum assessment is $20. Even if your calculated land tax would be less than $20, you will be assessed at the $20 minimum.
Tax Accuracy & Sources
Estimates South Australia land tax based on total site value. It does not cover exempt land, grouping provisions, or minimum assessment rules.
SA Land Tax Guides
See pre-calculated land tax on common land values and compare nearby thresholds.