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

The adjusted thresholds for 2020-21 land tax financial year are as follows.

General Rates

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

Link to Calculate your land tax

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 $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

Link to Calculate your land tax

View previous years' rates and thresholds

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 arrears).

The issuing of a Certificate is subject to payment of a prescribed administration fee reviewed annually by the Government.

The prescribed fee for 2020-21 is $35.75.

Average Percentage Change & Index Value

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

Financial Year

Average Percentage Change

Index Value

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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