Tool 08 · RevenueSA brackets

SA Land Tax Calculator

Annual South Australian land tax in seconds. Covers individual general rate and trust scale. Shows bracket-by-bracket breakdown so you can see exactly how the number is built. Uses current RevenueSA brackets — verify against revenuesa.sa.gov.au before lodging.

Your Land Holdings
Trusts pay land tax from a lower threshold ($25,000) at higher rates, unless the trust is "designated" with identified beneficiaries. If unsure, get tax advice.
The sum of site values (unimproved land value, from the Valuer-General) of every SA land holding you own — excluding your principal place of residence and other exempt land. Find each site value on the council rates notice.
Aggregation means it's the total site value that matters, not how many properties. Just helps frame the result.
Common exemptions
  • Principal place of residence — fully exempt regardless of value
  • Primary production land — exempt if used for genuine farming
  • Land owned by certain not-for-profits — exempt
  • Build-to-rent developments — concessional 50% reduction
  • Land owned by retirement villages — exempt for resident-occupied units

Don't include exempt land in the total above. Full exemption list at revenuesa.sa.gov.au.

Enter your total site value to see your annual SA land tax

Frequently asked questions

Is my home subject to SA land tax?

No. Your principal place of residence is exempt from land tax in South Australia, regardless of value. Land tax applies to investment properties, holiday homes, commercial land, vacant land, and any second property you own that is not your main home.

What is the SA land tax threshold?

For individuals (general rate), no land tax is payable if the total taxable site value of your SA land holdings is $755,000 or less. The trust scale is lower — trusts and trustees can be liable from $25,000 or $755,000 depending on whether the trust is a designated "specified trust". The threshold is reviewed annually by RevenueSA.

How is the taxable value of my land calculated?

Land tax is calculated on the site value (unimproved land value) as assessed by the Valuer-General, not the market value of the property. You'll find the site value on your most recent council rates notice or by searching SAILIS / Land Services SA. Land tax aggregates all SA land you own — values are added across properties before applying the brackets.

What is land tax aggregation?

RevenueSA adds together the site values of all taxable land you own across South Australia, then applies one set of brackets to the total. This means owning two $500,000 sites is taxed at the same total as owning one $1,000,000 site — not two separate calculations under the threshold. Aggregation is the main reason property investors pay more tax than expected.

Why are trust land tax rates higher?

SA introduced a separate trust scale to limit the use of trusts for splitting ownership to stay under the threshold. Trusts pay land tax from a much lower threshold and at higher rates unless they are a "designated" trust where beneficiaries can be identified. If you're using a trust structure, get specialist tax advice — the trust scale can materially change the economics of an investment property.

When is SA land tax due?

RevenueSA issues land tax assessments annually based on land ownership at midnight on 30 June each year. Notices arrive from September onwards and are typically payable in three instalments (or as a single payment with a small discount). Late payment attracts interest.

Does the calculator account for partial-year ownership?

No — land tax is assessed on ownership at 30 June each year and is not pro-rated for partial years. If you buy on 1 July, you'll be liable for the full year's land tax from the following 30 June; the calculator's annual figure is what you'd be assessed once you own the land at that date.

Frequently asked questions

Is my home subject to SA land tax?

No. Your principal place of residence is exempt from land tax in South Australia, regardless of value. Land tax applies to investment properties, holiday homes, commercial land, vacant land, and any second property you own that is not your main home.

What is the SA land tax threshold?

For individuals (general rate), no land tax is payable if the total taxable site value of your SA land holdings is $755,000 or less. The trust scale is lower — trusts and trustees can be liable from $25,000 or $755,000 depending on whether the trust is a designated 'specified trust'. The threshold is reviewed annually by RevenueSA.

How is the taxable value of my land calculated?

Land tax is calculated on the site value (unimproved land value) as assessed by the Valuer-General, not the market value of the property. You'll find the site value on your most recent council rates notice or by searching SAILIS / Land Services SA. Land tax aggregates all SA land you own — values are added across properties before applying the brackets.

What is land tax aggregation?

RevenueSA adds together the site values of all taxable land you own across South Australia, then applies one set of brackets to the total. This means owning two $500,000 sites is taxed at the same total as owning one $1,000,000 site — not two separate calculations under the threshold. Aggregation is the main reason property investors pay more tax than expected.

Why are trust land tax rates higher?

SA introduced a separate trust scale to limit the use of trusts for splitting ownership to stay under the threshold. Trusts pay land tax from a much lower threshold and at higher rates unless they are a 'designated' trust where beneficiaries can be identified. If you're using a trust structure, get specialist tax advice — the trust scale can materially change the economics of an investment property.