Rates and Thresholds

Overview of the land tax changes

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 2020-21 land tax financial year are as follows.

General Rates

Total Taxable Site Value Amount of Tax
Does not exceed $450 000 Nil
Exceeds $450 000 but not $723 000 $0.50 for every $100 or part of $100 above $450 000
Exceeds $723 000 but not $1 052 000 $1365.00 plus $1.25 for every $100 or part of $100 above $723 000
Exceeds $1 052 000 but not $1 350 000 $5477.50 plus $2.00 for every $100 or part of $100 above $1 052 000
Exceeds $1 350 000 $11 437.50 plus $2.40 for every $100 or part of $100 above $1 350 000

Trust Rates

Total Taxable Site Value Amount of Tax
Does not exceed $25 000 Nil
Exceeds $25 000 but not $450 000 $125 plus $0.50 for every $100 or part of $100 above $25 000
Exceeds $450 000 but not $723 000 $2250.00 plus $1.00 for every $100 or part of $100 above $450 000
Exceeds $723 000 but not $1 052 000 $4980.00 plus $1.75 for every $100 or part of $100 above $723 000
Exceeds $1 052 000 but not $1 350 000 $10 737.50 plus $2.40 for every $100 or part of $100 above $1 052 000
Exceeds $1 350 000 $17 889.50 plus $2.40 for every $100 or part of $100 above $1 350 000

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 2020-21 is $35.75.

Average Percentage Change & Index Value

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

Financial Year Average Percentage Change Index Value
2020-21 0.9% 1.315
2019-20 5.8% 1.302
2018-19 4.5% 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.