SA land tax rates
| Total taxable site value | Land tax (2026–27) |
|---|---|
| Up to $936,000 | Nil |
| $936,001 to $1,504,000 | $0.50 for every $100 or part above $936,000 |
| $1,504,001 to $2,188,000 | $2,840 plus $1.00 per $100 above $1,504,000 |
| $2,188,001 to $3,504,000 | $9,680 plus $2.00 per $100 above $2,188,000 |
| Over $3,504,000 | $36,000 plus $2.40 per $100 above $3,504,000 |
How SA land tax works
SA land tax is based on the site value of land you own at midnight on 30 June. For 2026–27 the general threshold rose to $936,000, up from $833,000 in 2025–26. It's charged per $100 or part of $100.
Trusts: land held on trust can be taxed at trust rates from a $25,000 threshold, unless it's a designated trust or exempt.
SA land tax at common land values
| Land value | Land tax per year | Per month |
|---|---|---|
| $400,000 | $0 | $0 |
| $600,000 | $0 | $0 |
| $800,000 | $0 | $0 |
| $1,000,000 | $320 | $27 |
| $1,500,000 | $2,820 | $235 |
| $2,000,000 | $7,800 | $650 |
| $3,000,000 | $25,920 | $2,160 |
Individual owner, general rates.
What's exempt
- Your home: your principal place of residence is exempt in every state.
- Primary production land used for farming is usually exempt.
- Other exemptions can apply to some retirement villages, charities and new build-to-rent developments.
Land tax is a deductible expense for a rental property. See how it affects your costs with the mortgage calculator, and check SA stamp duty before you buy.
Common questions
What is the land tax threshold in SA for 2026–27?
$936,000 of total taxable site value, up from $833,000 in 2025–26.
How much land tax do I pay on $1.2 million in SA?
50 cents per $100 above $936,000, which is $1,320 for 2026–27.
Is SA land tax charged per $100?
Yes. It's charged per $100 or part of $100 above each threshold.
Land tax in other states
Estimates for general information only. Your assessment notice is final. Source: RevenueSA, land tax rates and thresholds.