Link to further information on 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

General Rates

  • 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 $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

    Link to Calculate your land tax

    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:

    • 2021-22 is $36.50

    Average Percentage Change & Index Value

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

    Financial Year

    Average Percentage Change

    Index Value

    2021-227%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.

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