How to use this calculator

Before you start

You will need to know the total value of all the taxable land. Land tax is calculated on the site value, which you can locate on your last Land Tax Notice of Assessment or by contacting the Office of the Valuer General on 1300 653 346.

Please note: site values may change from year to year and your land tax liability is calculated based on the site value as at Midnight, 30 June immediately preceding the financial year. For example, your 2022-23 land tax liability will be calculated on the site value of your land as at 30 June 2022.

Please only enter numbers in whole as the calculator will not function if spaces, commas or symbols (i.e. $) are present.

Own single taxable property

If you only own one taxable property (excluding exempt land, for example, the home that you live in), please enter the site value of the property in the Single Holding Value option and select 'calculate' to estimate land tax payable for 2022-23.

Own multiple taxable properties

If you own multiple properties, please enter the total taxable site value of the properties in the Multiple Holding Value option and select 'calculate' to estimate land tax payable for 2022-23. You will need to add together the site values of all your properties (excluding those exempt from land tax, for example, the home that you live in) according to your share of ownership.

For example:

 Ownership Site Value Taxable Site Value
Property A 100% $400,000 $400,000
Property B 100% $200,000 $200,000
Property C 50% $600,000 $300,000
TOTAL  $900,000

In this example, you would enter 900000 into the Multiple Holding Value option and select 'calculate'.

You can also determine the tax that will be applied to each property by adding the relevant site value in the Single Property Value option and select 'calculate'.

Which calculator should I use?

There are 2 calculators available for the 2022-23 financial year. To determine which calculator to use, you first need to assess if your properties are subject to the general land tax rates or the trust rates. The following questions will guide you to the appropriate calculator.

1. Is the property held in trust?

  • If no, use the Land Tax Calculator.
  • If yes, go to question 2.

2. Is the trust liable to the trust rates?

The trusts that are not liable to the trust rate are:

  • Charitable trusts.
  • Concessional trusts: guardianship order or an administration order.
  • Concessional trusts: disability.
  • Concessional trusts: prescribed by the regulations.
  • Trusts where the sole beneficiaries are associations referred to in Section 4(1) of the Land Tax Act 1936.
  • Superannuation trusts.
  • Trusts established by a superannuation trust for the purposes of an arrangement of kind authorised under Section 67A of the Commonwealth Superannuation Act.
  • Trusts that holds child maintenance land.
  • Administration trusts.
  • Implied, constructive or resulting trusts.
  • Listed trusts.
  • Widely held trusts.
  • Land that is owned by a corporation that is the trustee of a fixed trust or a unit trust scheme if the corporation is grouped and assessed with one or more related corporations.
  • if no, use the Land Tax Calculator.
  • If yes, go to question 3.

3.Has RevenueSA been notified of the beneficiaries or unitholders of the trust?

  • If no, use the Land Tax Calculator – Trust Ownerships.
  • If yes, use the Land Tax Calculator.

Calculate 2022-23 Land Tax for Non-Trust Ownerships (Land Tax Calculator)

Calculate 2022-23 Land Tax for Trust Ownerships (Land Tax Calculator - Trust Ownerships)

What will the calculators calculate?

The land tax calculators will give an indication only of the land tax payable for financial year that you select.

Calculators do not include any deductions you may receive for land tax payable by the trustee or the joint ownership if you:

  • are the nominated beneficiary or unitholder of a fixed or unit trust;
  • are the nominated beneficiary of a discretionary trust; or
  • own land with others

In these situations, the calculation is only indicative of your liability.

Calculation examples using the general land tax rates