Investment Property Tax Guidelines & Compliance LAND TAX IN NSW

UNDERSTANDING THRESHOLDS AND LIABILITIES

If you are purchasing a property as an investment, a commercial premises, or a holiday home, you may be liable for annual NSW land tax. Your principal place of residence is generally exempt from this tax.

2026 / 2027 NSW Land Tax Thresholds

General Threshold (Up to $1,075,000) No Land Tax Payable
Values from $1,075,001 to $6,571,000 $100 + 1.6% of value over threshold
Premium Threshold (Values over $6,571,000) $88,036 + 2.0% of value over threshold

*Thresholds apply to the total taxable land value owned as at 31 December each year, excluding your main home.

To calculate your exact tax figures or submit a land tax registration, visit the official Revenue NSW Land Tax Portal.

Failing to calculate or register for land tax can lead to unexpected settlement delays and back-tax penalties.
Contact our business owners to structurally review your upcoming property acquisition.