NSW Land Tax Calculator
Estimate your 2026 NSW land tax using the frozen $1,075,000 general threshold and current Revenue NSW rates. Assessments started issuing 19 January 2026. Two minutes, no login, and I have already done the boring legislative reading so you do not have to.
Your details
Use the 3-year average land value from your Revenue NSW assessment, added across all taxable NSW land you own. Land value only, not property value. Your own home is generally exempt.
Most discretionary trusts get no tax-free threshold and pay from the first dollar.
Estimate only, based on the figures you entered and 2026 Revenue NSW thresholds and rates. Your actual assessment depends on your exemptions, joint ownership structure and averaged land values.
Thresholds are frozen. Land values are not.
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Read next
- the frozen NSW land tax threshold for 2026, why the line stopped moving and what the freeze costs you each year.
- The home exemption and the 25% rule, who just lost the principal place of residence exemption in 2026.
NSW land tax 2026, quick answers
What is the NSW land tax threshold for 2026?
The general threshold is $1,075,000 and the premium threshold is $6,571,000. Both were frozen at their 2024 values by the Revenue Legislation Amendment Act 2024 and no longer index annually. The Treasurer is due to review the frozen thresholds by 1 June 2027.
How is the tax calculated?
For land value between the thresholds: $100 plus 1.6% of the value above $1,075,000. Above the premium threshold: $88,036 plus 2% of the value above $6,571,000. Revenue NSW assesses whoever owns the land at midnight on 31 December, using the average of the land value over the past three years.
Why is my bill going up if the threshold has not moved?
That is exactly why. Land values keep rising while the threshold stays fixed, so each year more owners drift over the line and existing payers owe more. The freeze removed the indexation that used to pull the threshold up with the market.
Do trusts get the threshold?
Special trusts, which include most discretionary trusts, do not. They pay 1.6% from the first dollar and 2% above the premium threshold. Fixed trusts that satisfy Revenue NSW requirements can access the general threshold.
Is my home exempt?
Your principal place of residence is generally exempt, but from the 2026 land tax year the occupants claiming the exemption must together own at least 25% of the property. Homes held through companies or special trusts do not get the standard exemption.
What about foreign owners?
Foreign persons pay surcharge land tax of 5% on the taxable value of their share of NSW residential land, on top of any standard land tax, with no tax-free threshold. The rate rose from 4% to 5% from the 2025 land tax year.