Land Tax South Australia 2026-27: Rates, Thresholds and Calculator Guide

South Australia's land tax threshold sits at $833,000 — below NSW but above Queensland for individuals. One notable difference: South Australia does not impose a foreign investor surcharge on land tax, making it one of only two mainland states (with Western Australia) that doesn't penalise offshore owners with an additional levy.

Use the Land Tax Calculator to estimate your South Australian land tax liability.

Quick answer: The SA land tax threshold is $833,000. On $1,200,000 in taxable land value, the 2026-27 bill is approximately $5,335. There is no foreign investor surcharge in South Australia.

SA land tax rates and thresholds 2026-27

Source: RevenueSA, revenue.sa.gov.au. Rates shown are for individuals.

Taxable land value	Annual land tax
Under $833,000	Nil
$833,001 – $1,098,000	0.50% of amount above $833,000
$1,098,001 – $1,591,000	$1,325 + 1.00% of amount above $1,098,000
Over $1,591,000	$6,255 + 2.40% of amount above $1,591,000

Assessment date: 30 June each year. Your SA land tax liability is based on all taxable South Australian land you hold as at midnight on 30 June.

Worked example: $1,200,000 land value in South Australia

Scenario (individual investor): You own an investment property in Adelaide. RevenueSA has assessed your land's unimproved value at $1,200,000 as at 30 June 2026.

Standard rate calculation:

Land value: $1,200,000 — falls in the $1,098,001–$1,591,000 bracket
Base: $1,325
Plus: 1.00% × ($1,200,000 − $1,098,000) = 1.00% × $102,000 = $1,020
Total SA land tax: $2,345

For comparison — same land value just above the $833,000 threshold ($900,000):

Land value: $900,000 — falls in the $833,001–$1,098,000 bracket
0.50% × ($900,000 − $833,000) = 0.50% × $67,000 = $335

South Australia's low entry rate of 0.5% makes the initial land tax bill modest — the cost escalates more sharply at values above $1,591,000 where the 2.40% top rate applies.

SA land tax: key rules

Aggregation

RevenueSA aggregates all taxable land you own in South Australia to calculate your threshold position. There is no separate threshold per property — the combined land value of all your SA properties is assessed together. Three properties at $300,000 each would combine to $900,000 and trigger land tax.

Interstate properties are not aggregated — only South Australian land counts toward your SA threshold.

Principal residence exemption

Your principal place of residence in South Australia is exempt from land tax. The exemption applies to the land under and surrounding your home, and must be your primary residence.

Trust surcharge in SA

South Australia's trust rules differ from the standard individual rates. Trusts with multiple beneficiaries may be assessed differently — RevenueSA has specific provisions for land held in trusts. Unlike Victoria (which adds a flat 0.5% surcharge) or Queensland (which uses a lower threshold), SA's trust treatment depends on the trust structure and beneficiary arrangements.

If your property is held in a trust, verify the specific treatment with RevenueSA or a tax adviser before calculating your expected bill.

No foreign investor surcharge

South Australia does not levy a foreign investor surcharge on land tax. This contrasts with NSW (4%), Victoria (4%), and Queensland (3%). Foreign owners in SA pay the same standard rates as domestic investors — a meaningful difference for offshore-based property purchasers comparing state destinations.

Assessment date: 30 June

SA land tax is assessed on 30 June each year — the same date as Queensland and Western Australia. A property settled on 1 July is not assessed for that financial year; one settled on 30 June is. For investors buying near end of financial year, settlement timing affects when the first land tax liability arises.

SA land tax compared to other states

State	Individual threshold	Land tax on $1,200,000 land value	Foreign surcharge
Victoria	$50,000	~$10,275	4%
Queensland	$600,000	$10,000	3%
South Australia	$833,000	$2,345	None
NSW	$1,075,000	~$2,020	4%

South Australia sits in the middle of the mainland states on threshold generosity, but its low 0.5% entry rate means the effective tax burden at moderate land values is modest compared to Victoria and Queensland.

Frequently asked questions

What is the land tax threshold in South Australia for 2026-27?

The SA land tax threshold is $833,000. Taxable land values below this are exempt. RevenueSA aggregates all your South Australian land to assess whether you exceed the threshold.

Does South Australia have a foreign investor land tax surcharge?

No. South Australia does not impose a foreign owner surcharge on land tax. This is one of the features that distinguishes SA from NSW, VIC, and QLD, which all charge additional levies on foreign-held land.

When is SA land tax assessed?

South Australian land tax is assessed as at 30 June each year. RevenueSA issues assessment notices in the months following, typically from August onwards.

What rate does a trust pay on land tax in SA?

South Australia's trust rules depend on the structure and beneficiary arrangements of the specific trust, and may differ from the standard individual rate table. Verify with RevenueSA or a qualified tax adviser if your property is held in a trust.

Is SA land tax deductible?

Yes — land tax is deductible as a rental property expense for income-producing investment properties in SA, the same as in all other states.

This article is for general information only and does not constitute financial, tax or legal advice. SA land tax thresholds and rates are set by the South Australian Government and subject to change. Verify current rates with RevenueSA before making financial decisions.