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This page provides an overview about land tax.
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Introduction
Land tax is an annual state tax that is based on the total taxable site value 
of the land you own as at midnight on 30 June each year.
The amount of land tax you may have to pay depends on:
- the use of the property
- the ownership of the property
- whether you are eligible for an exemption, waiver or relief.
How to find your site value
- The site value for your property is included in your Land Tax Assessment.
- You can also find your property's site value through South Australian Land Information System (SAILIS), an online platform for land and property information maintained by Land Services SA.
Land tax rates and thresholds
Different thresholds and rates apply depending on the type of ownership:
- General ownerships (such as those of individuals or companies) are assessed using the general land tax rates and threshold.
- Trust ownerships are generally subject to the trust land tax rates and threshold unless the trust meets the requirements to be assessed under the general land tax threshold and rates. Find out more about land held on trust.
If the total taxable site value of all the land you own is below the relevant land tax threshold, no land tax is payable.
Land tax is applied using a tiered (scaled) system:
- Properties are taxed progressively, with set base amounts plus additional charges applied to the value exceeding each threshold.
Calculating land tax
Land tax is calculated based on the total taxable site value of the land you own. Site value is the unimproved value of the land, meaning it does not include capital improvements such as buildings.
Each year, the South Australian Valuer-General independently determines the site value of a property in accordance with the Valuation of Land Act 1971.
Land tax calculators
The RevenueSA land tax calculators can help you work out the land tax payable for:
- land assessed at the general tax rates
- land assessed at the trust tax rates.
Understanding your land tax assessment
Land tax assessments are issued from October each financial year. You will not receive a land tax assessment if you do not have a tax liability. You may receive separate land tax assessments for land held in different ownership structures, land held on trust, or corporate groups.
Your assessment includes:
- the owner names, contact information, ownership number and assessment number
- details of the land you own under the ownership, including jointly owned and exempt land
- a summary of your land tax liability, including any exemptions or deductions, and payment options
- information about how to lodge an objection or appeal.
Paying your land tax
Your Land Tax Assessment includes all payment options.
Payment can be made:
- via BPAY
- online
- over the phone
- in person at Service SA or Australia Post
- by mail
Help with paying your Land Tax Assessment
If you're having difficulty paying your land tax assessment, including amounts from prior years, you can contact RevenueSA to request an extended instalment arrangement.
RevenueSA will work with you to set up a payment plan tailored to your financial situation. As long as you keep up with the agreed payments and payment schedule, no interest or penalty tax will apply.
If you're struggling to meet your payment plan, contact RevenueSA as soon as possible to avoid additional charges.
Updating your details
Keeping your contact details current helps ensure you receive important correspondence on time and avoid assessment errors or penalties.
To update your address or other contact details:
- Complete the Billing Address Update form.
- Include your ownership number and name as shown on your assessment.
Get your land tax assessments delivered by email - it's free, faster, and better for the environment. You will receive assessments sooner, along with timely reminders to help you stay on track of payment deadlines.
To sign up:
- Complete the Billing Address Update form.
- All the details you need are included on your land tax assessment.
You can remove the name of a deceased owner from the mailing details of your Land Tax Assessment without affecting the Certificate of Title.
To update or remove a mailing name:
- Use the Lodge a Land Tax Query form.
- Under My enquiry is about..., select: Your Land Tax Assessment Notice.
- Select: A land owner on the Land Tax Assessment is deceased and complete the form.
Your update will be reflected in future land tax and emergency services levy assessments.
Note: Mailing names must match one or more registered proprietors or reflect a legal name change.
If a landowner has passed away and you need to update the Certificate of Title:
- Submit an application to Land Services SA.
- Land Services SA will advise RevenueSA of any changes to the Certificate of Title.
Types of land ownership
Land in South Australia may be owned in various ownership structures, including:
- individual ownership - owned by a single person
- joint ownership - owned by two or more individuals either as tenants in common or joint tenancy
- trust ownership - for land held on trust
- corporate ownership - held by a corporate entity or corporate group
Ownership structures can affect how land is assessed for land tax.
Find out more about how land tax is assessed.
Land held on trust
Land held on trust may be taxed at the trust land tax rates or the general tax rates.
You must notify RevenueSA within one month of acquiring land on trust.
Find out more about land held on trust.
Corporate groups
Two or more corporations that own land may be grouped under specific circumstances. In these cases, the land is assessed for land tax as if it were owned by a single corporation.
Land tax certificates and changes in ownership
Land tax is assessed based on the ownership of land as at midnight, 30 June. If a property is sold after this date, the vendor remains liable for the full land tax for the upcoming financial year.
Although there’s no legal requirement to split land tax between buyer and seller, it’s common practice for conveyancers or solicitors to arrange a proportional adjustment at settlement.
You can request a Certificate of Land Tax Payable, which will show the land tax that would be assessed if that was the only land owned by the owner (i.e. the single holding amount). It is common practice that any adjustment made at settlement will be made based on the single holding amount for the year that the land is being sold within (and not the total land tax payable against the land).
Exemptions, waiver or relief
Land may qualify for an exemption, a waiver or relief depending on its use, ownership, or both.
Common exemptions include land used:
- as your principal place of residence
- for primary production
- for not-for-profit institutions
- for retirement living or aged care facilities.
Legislation
Land Tax in South Australia is administered under the following legislation:
- Land Tax Act 1936
- Land Tax Regulations 2025
- Taxation Administration Act 1996
- Taxation Administration Regulations 2017
Contact us
When contacting us please provide your ownership number and assessment number. You can find these numbers on your Land Tax Assessment (previously known as a Notice of Land Tax Assessment).
| online | complete a land tax assessment query form |
|---|---|
| contactus@revenuesa.sa.gov.au | |
| phone | (08) 8372 7534 |
| fax | (08) 8207 2100 |
| post | RevenueSA Kaurna Country GPO Box 1647 ADELAIDE SA 5001 |
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).
Do you want to provide feedback or lodge a complaint?
You can do so via our feedback and complaints page.