Pay NSW land tax
NSW land tax applies on aggregated unimproved land value above $1.075M general threshold (2026).
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Who must comply
Owners of NSW land above thresholds.
What triggers it
Holding taxable land at 31 December.
When due
Annual; assessment with due date.
Evidence required
Notice of Assessment; PPR/exemption claim.
Max penalty
Penalty tax + interest
Summary
Land Tax Act 1956 (NSW). 2026 thresholds: $1.075M general; $6.571M premium. Rate 1.6% above threshold + flat $100. Foreign owner surcharge 4%. PPR exemption applies. Trust thresholds and exemptions per Schedule.
Enforced by
Source legislation
Topics
taxland-taxstatensw
Source: https://revenue.nsw.gov.au/taxes-duties-levies-royalties/land-tax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.