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This page outlines the general and trust land tax rates and thresholds.
Land tax rates and thresholds
Land tax is calculated using different thresholds and rates depending on how the land is held:
- General thresholds and rates apply to non-trust land ownerships and some trusts that meet specific criteria.
- Trust thresholds and rates apply to trusts that do not meet the criteria for assessment at the general rates. Find out more about land held on trust.
Each year, the land tax general and trust thresholds are adjusted based on changes in property site values
, as determined by the Valuer-General. If site values increase, thresholds increase accordingly. However, if the average percentage change in site values is negative, the thresholds will remain unchanged.
2025–26 land tax thresholds
- General tax threshold: $833,000
- Trust tax threshold: $25,000
Land tax is calculated using a tiered system based on the total taxable site value of all land held under an ownership. This means that even if individual properties have site values below the threshold, land tax may still apply if the combined value exceeds the threshold.
When site values are above the threshold, tax is calculated using progressive rates. This involves apply using set base amounts plus additional charges for each tier of the total taxable site value.
Note: If the total taxable site value exceeds the relevant threshold but the calculated land tax is less than $20, no Land Tax Assessment is issued.
| Financial year | General threshold | Trust threshold |
|---|---|---|
| 2024-25 | $732,000 | $25,000 |
| 2023-24 | $668,000 | $25,000 |
| 2022-23 | $534,000 | $25,000 |
| 2021-22 | $482,000 | $25,000 |
| 2020-21 | $450,000 | $25,000 |
General rates for land tax
Total Taxable Site Value | Amount of Tax |
|---|---|
Does not exceed $833,000 | Nil |
Exceeds $833,000 but not $1,338,000 | $0.50 for every $100 or part of $100 above $833,000 |
Exceeds $1,338,000 but not $1,946,000 | $2,525 plus $1.00 for every $100 or part of $100 above $1,338,000 |
Exceeds $1,946,000 but not $3,116,000 | $8,605 plus $2.00 for every $100 or part of $100 above $1,946,000 |
Exceeds $3,116,000 | $32,005 plus $2.40 for every $100 or part of $100 above $3,116,000 |
Total Taxable Site Value | Amount of Tax |
|---|---|
Does not exceed $732,000 | Nil |
Exceeds $732,000 but not $1,176,000 | $0.50 for every $100 or part of $100 above $732,000 |
Exceeds $1,176,000 but not $1,711,000 | $2,220 plus $1.00 for every $100 or part of $100 above $1,176,000 |
Exceeds $1,711,000 but not $2,738,000 | $7,570 plus $2.00 for every $100 or part of $100 above $1,711,000 |
Exceeds $2,738,000 | $28,110 plus $2.40 for every $100 or part of $100 above $2,738,000 |
Total Taxable Site Value | Amount of Tax |
|---|---|
Does not exceed $668,000 | Nil |
Exceeds $668,000 but not $1,073,000 | $0.50 for every $100 or part of $100 above $668,000 |
Exceeds $1,073,000 but not $1,561,000 | $2,025 plus $1.00 for every $100 or part of $100 above $1,073,000 |
Exceeds $1,561,000 but not $2,500,000 | $6,905 plus $2.00 for every $100 or part of $100 above $1,561,000 |
Exceeds $2,500,000 | $25,685 plus $2.40 for every $100 or part of $100 above $2,500,000 |
Total Taxable Site Value | Amount of Tax |
|---|---|
Does not exceed $534,000 | Nil |
Exceeds $534,000 but not $858,000 | $0.50 for every $100 or part of $100 above $534,000 |
Exceeds $858,000 but not $1,249,000 | $1,620 plus $1.00 for every $100 or part of $100 above $858,000 |
Exceeds $1,249,000 but not $2,000,000 | $5,530 plus $2.00 for every $100 or part of $100 above $1,249,000 |
Exceeds $2,000,000 | $20,550 plus $2.40 for every $100 or part of $100 above $2,000,000 |
Total Taxable Site Value | Amount of Tax |
|---|---|
Does not exceed $482,000 | Nil |
Exceeds $482,000 but not $774,000 | $0.50 for every $100 or part of $100 above $482,000 |
Exceeds $774,000 but not $1,126,000 | $1,460 plus $1.25 for every $100 or part of $100 above $774,000 |
Exceeds $1,126,000 but not $1,350,000 | $5,860 plus $2.00 for every $100 or part of $100 above $1,126,000 |
Exceeds $1,350,000 | $10,340 plus $2.40 for every $100 or part of $100 above $1,350,000 |
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 | $1,365.00 plus $1.25 for every $100 or part of $100 above $723,000 |
Exceeds $1,052,000 but not $1,350,000 | $5,477.50 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 |
Total Taxable Site Value | Amount of Tax |
|---|---|
Does not exceed $25,000 | Nil |
Exceeds $25,000 but not $833,000 | $125 plus $0.50 for every $100 or part of $100 above $25,000 |
Exceeds $833,000 but not $1,338,000 | $4,165 plus $1.00 for every $100 or part of $100 above $833,000 |
Exceeds $1,338,000 but not $1,946,000 | $9,215 plus $1.50 for every $100 or part of $100 above $1,338,000 |
Exceeds $1,946,000 but not $3,116,000 | $18,335 plus $2.40 for every $100 or part of $100 above $1,946,000 |
Exceeds $3,116,000 | $46,415 plus $2.40 for every $100 or part of $100 above $3,116,000 |
Total Taxable Site Value | Amount of Tax |
|---|---|
Does not exceed $25,000 | Nil |
Exceeds $25,000 but not $732,000 | $125 plus $0.50 for every $100 or part of $100 above $25,000 |
Exceeds $732,000 but not $1,176,000 | $3,660 plus $1.00 for every $100 or part of $100 above $732,000 |
Exceeds $1,176,000 but not $1,711,000 | $8,100 plus $1.50 for every $100 or part of $100 above $1,176,000 |
Exceeds $1,711,000 but not $2,738,000 | $16,125 plus $2.40 for every $100 or part of $100 above $1,711,000 |
Exceeds $2,738,000 | $40,773 plus $2.40 for every $100 or part of $100 above $2,738,000 |
Total Taxable Site Value | Amount of Tax |
|---|---|
Does not exceed $25,000 | Nil |
Exceeds $25,000 but not $668,000 | $125 plus $0.50 for every $100 or part of $100 above $25,000 |
Exceeds $668,000 but not $1,073,000 | $3,340 plus $1.00 for every $100 or part of $100 above $668,000 |
Exceeds $1,073,000 but not $1,561,000 | $7,390 plus $1.50 for every $100 or part of $100 above $1,073,000 |
Exceeds $1,561,000 but not $2,500,000 | $14,710 plus $2.40 for every $100 or part of $100 above $1,561,000 |
Exceeds $2,500,000 | $37,246 plus $2.40 for every $100 or part of $100 above $2,500,000 |
Total Taxable Site Value | Amount of Tax |
|---|---|
Does not exceed $25,000 | Nil |
Exceeds $25,000 but not $534,000 | $125 plus $0.50 for every $100 or part of $100 above $25,000 |
Exceeds $534,000 but not $858,000 | $2,670 plus $1.00 for every $100 or part of $100 above $534,000 |
Exceeds $858,000 but not $1,249,000 | $5,910 plus $1.50 for every $100 or part of $100 above $858,000 |
Exceeds $1,249,000 but not $2,000,000 | $11,775 plus $2.40 for every $100 or part of $100 above $1,249,000 |
Exceeds $2,000,000 | $29,799 plus $2.40 for every $100 or part of $100 above $2,000,000 |
Total Taxable Site Value | Amount of Tax |
|---|---|
Does not exceed $25,000 | Nil |
Exceeds $25,000 but not $482,000 | $125 plus $0.50 for every $100 or part of $100 above $25,000 |
Exceeds $482,000 but not $774,000 | $2,410 plus $1.00 for every $100 or part of $100 above $482,000 |
Exceeds $774,000 but not $1,126,000 | $5,330 plus $1.75 for every $100 or part of $100 above $774,000 |
Exceeds $1,126,000 but not $1,350,000 | $11,490 plus $2.40 for every $100 or part of $100 above $1,126,000 |
Exceeds $1,350,000 | $16,866 plus $2.40 for every $100 or part of $100 above $1,350,000 |
Total Taxable Site Value | Amount of Tax |
|---|---|
Does not exceed $25,000 | Nil |
Exceeds $25,000 but not $450,000 | $125.00 plus $0.50 for every $100 or part of $100 above $25,000 |
Exceeds $450,000 but not $723,000 | $2,250.00 plus $1.00 for every $100 or part of $100 above $450,000 |
Exceeds $723,000 but not $1,052,000 | $4,980.00 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 historical land tax rates and thresholds
Average percentage change and index value for land tax
All land tax thresholds are indexed annually based on the average percentage change in site values, as determined by the Valuer-General. This ensures thresholds reflect market trends. The Valuer-General publishes the index value and the Commissioner of State Taxation publishes the adjusted thresholds for that land tax year in the South Australian Government Gazette by 30 June.
Financial Year | Average Percentage Change | Index Value |
|---|---|---|
| 2025-26 | 13.8% | 1.85 |
| 2024-25 | 9.5% | 1.626 |
| 2023-24 | 25% | 1.484 |
| 2022-23 | 10.9% | 1.187 |
| 2021-22 | 7% | 1.070 |
Financial Year | Average percentage change | Index value |
|---|---|---|
| Threshold indexation was amended by legislation from 1.315 to 1 from the 2020-21 financial year. | ||
| 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 |
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.