Land Tax Threshold for Every State
Download and print land tax threshold infographics for Australian property tax planning.
Land tax infographics for Australian property investors
Land tax rules and thresholds differ across Australian states and territories. For property owners, it matters where the property is located, how it is owned, and whether the structure involves an individual, trust, company or other entity.
We have created these downloadable infographics to make land tax information easier to review, compare and discuss with your advisor — supporting better property tax planning, document preparation and financial decisions.
For WA property owners, land tax applies once the total unimproved value of your landholdings exceeds the threshold — including land held across more than one property.
Why land tax thresholds matter
As property values change and portfolios grow, investors may become subject to land tax in one or more states. Understanding thresholds helps you:
- —Review whether land tax may apply
- —Compare thresholds across states
- —Understand exposure before buying
- —Plan ownership structures more carefully
- —Avoid surprises when assessments are issued
Who should use these infographics?
Useful for Australians who own, manage or plan to purchase investment property, including:
- —Property investors and families with multiple properties
- —Trusts holding property assets
- —SMSF trustees reviewing property investments
- —Business owners holding commercial property
- —Clients preparing tax documents for Camden
Considerations for individuals
Individuals who own investment property should review land tax based on the location and value of their landholdings:
- —Whether the principal place of residence exemption applies
- —Whether you own property in multiple states
- —How taxable land value is calculated and grouped
- —When land tax assessments are issued
Considerations for trusts
Land tax rules for trusts can differ from those for individual owners. Trustees and beneficiaries should consider:
- —Whether trust ownership affects the threshold
- —Whether surcharge or special trust rules apply
- —Whether trust deeds and records are up to date
- —Advice before acquiring property in a trust
Not sure which infographic to download?
Reviewing current property tax planning?
Download the latest year.
Reviewing prior-year records?
Download the relevant historical year.
Own property personally?
Review the Individual section.
Own property through a trust?
Review the Trust section.
Buying another investment property?
Check thresholds before purchase.
Own property in more than one state?
Compare state thresholds carefully.
Frequently asked questions
Visual guides that help property owners and investors review land tax threshold information in an easier format.
No. Land tax rules and thresholds vary between states and territories, so review the rules for the location of each property.
Yes. They include threshold information for individuals and trusts, helping trustees review ownership and planning considerations.
Yes. Land tax is an additional holding cost and should be considered when reviewing cash flow and long-term portfolio planning.
No. They provide general information only. Obtain personalised advice before making property, tax, trust or investment decisions.
Yes. We assist with property tax planning, land tax review, investment structures, trusts, SMSF property and asset protection.
Book an obligation-free Strategic Consultation
Unlock your financial potential — contact us to discuss your year-end tax return or schedule a complimentary consultation.
The information on this page and in the downloadable infographics is general in nature and does not consider your individual circumstances. Land tax rules and thresholds may change — obtain advice from a qualified tax advisor before making decisions.