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
General Rates
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 |
View previous years' rates and thresholds
Trust Rates
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 previous years' rates and thresholds
Use a calculator
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 amounts payable for prior years).
The issuing of a Certificate is subject to payment of a prescribed administration fee reviewed annually by the Government.
The prescribed fee for:
- 2024-25 is $40.25
Average Percentage Change & Index Value
The table below shows the Index Value since 2010-11.
Financial Year | Average Percentage Change | Index Value |
|---|---|---|
| 2024-25 | 9.5% | 1.626 |
| 2023-24 | 25% | 1.484 |
| 2022-23 | 10.9% | 1.187 |
| 2021-22 | 7% | 1.070 |
| 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 |
Interest and Penalty
See our Interest & Penalty page.
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 |
|---|---|
| landtax@sa.gov.au | |
| phone | (08) 8226 3750 |
| 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.