Rates and Thresholds

The Valuer-General determines the average percentage change in site values and the corresponding Index Value relevant to the adjustment of land tax thresholds. These are published as a Notice in the Gazette. The Commissioner of State Taxation publishes a Notice in the Gazette advising the adjusted land tax thresholds for each financial year.

Section 8A of the Land Tax Act 1936 provides that, based on figures provided by the Valuer-General, the land tax thresholds are to be indexed by the average percentage change in site values (refer to Information Circular No. 17).

Land Tax Rates and Thresholds

The adjusted thresholds for 2019-20 land tax financial year are as follows.

Total Taxable Site Value Amount of Tax
Does not exceeds $391 000 Nil
Exceeds $391 000 but not $716 000 $0.50 for every $100 or part of $100 above $391 000
Exceeds $716 000 but not $1 042 000 $1625.00 plus $1.65 for every $100 or part of $100 above $716 000
Exceeds $1 042 000 but not $1 302 000 $7004.00 plus $2.40 for every $100 or part of $100 above $1 042 000
Exceeds $1 302 000 $13 244.00 plus $3.70 for every $100 or part of $100 above $1 302 000

View previous years' rates and thresholds

Application Fee for a Certificate of Land Tax Payable

Under the provisions of the Land and Business (Sale and Conveyancing) Act 1994, a Certificate of Land Tax Payable (“Certificate”) may be obtained from RevenueSA showing the amount of land tax (if any) that will be payable in relation to the liability imposed for the financial year in which it is requested (including any arrears).

The issuing of a Certificate is subject to payment of a prescribed administration fee reviewed annually by the Government.

The prescribed fee for 2018-19 is $33.25.

Average Percentage Change & Index Value

The table below shows the Index Value since 2010-11.

Financial Year Average Percentage Change Index Value
2019-205.8%1.302
2018-194.5%1.230
2017-18 6.2%1.176
2016-17 2.8% 1.108
2015-16 2.7% 1.078
2014-15 0.7% 1.049
2013-14 0.8% 1.041
2012-13 -1.8% 1.033
2011-12 5.2% 1.052
2010-11 n/a 1.00

Interest and Penalty

See Interest & Penalty page.