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.

Learn how the taxable value of land is used to calculate land tax.

See the tax rates for individual land owners for calculating land tax.

Read the rates for companies and trustees for calculating land tax.

See the land tax rates for absentees.

Find out if you can claim an exemption from land tax.

Learn about the land tax subdivider discount requirements and your obligations if you receive it.

Use this tester to see if you can claim a land tax exemption on your principal place of residence.

Find out how land tax affects land owners who live overseas.

A land tax surcharge applies to land held by foreign companies and foreign trusts.

Find out how to apply for ex gratia relief from the land tax foreign surcharge.