Calculating land tax
Types of owner for land tax
Learn about how land tax applies to different types of land owners, and how it is calculated.
Taxable value of land
Learn how the taxable value of land is used to calculate land tax.
Rates for individuals
See the tax rates for individual land owners for calculating land tax.
Rates for companies and trustees
Read the tax rates for companies, trustees and absentee land owners for calculating land tax.
Rates for absentees
See the land tax rates for absentees.
Exemptions from land tax
Find out if you can claim an exemption from land tax.
Land tax subdivider discount
Learn about the land tax subdivider discount requirements and your obligations if you receive it.
Land tax: home exemption eligibility tester
Use this tester to see if you can claim a land tax exemption on your principal place of residence.
Absentees for land tax
Find out how land tax affects land owners who live overseas.
Foreign companies and trusts for land tax
A land tax surcharge applies to land held by foreign companies and foreign trusts.