Key information at a glance
| Topic | Key date(s) | What to do |
|---|
| Annual return period opens | From 1 July 2026 | You can lodge your annual return online from 1 July 2026. A reminder letter will be sent in mid-July if you haven’t lodged. |
| Annual return due | 1 September 2026 | Lodge your annual return by the due date and select a payment option during lodgement. |
| Assessment notice issued | After annual return lodgement | Keep an eye out for your assessment notice after you submit your annual return. |
| Levy rates apply to | Parking spaces owned on 1 July 2026 in a leviable district | Confirm the number of leviable parking spaces you own as at 1 July 2026. |
| Exemptions and concessions | Eligibility is based on how the parking space was used from 1 July 2025 to 30 June 2026 | Check your eligibility for exemptions and prepare supporting documents before lodging your annual return. |
Get parking space levy notices direct to your inbox
You can receive parking space levy notifications direct to your email inbox.
Learn how to opt in to email communications for parking space levy.
By opting in to digital notices, you will no longer receive paper notices.
If your communication preference is currently email, confirm that your email address is up to date in Parking Space Levy Online Services to ensure timely communications from Revenue NSW.
Parking space levy rates for 2026-27 (2027 assessment)
The levy rates for parking spaces in leviable districts, owned as at 1 July 2026, are:
| Category 1 areas: Sydney CBD and North Sydney | $3,120 |
| Category 2 areas: Bondi Junction, Chatswood, Parramatta and St Leonards | $1,110 |
These rates apply to parking space levy assessments for the 2027 tax year.
Your levy is calculated based on:
- the number of leviable parking spaces you own on 1 July of the relevant tax year
- the applicable parking space levy rates for that tax year
- how the leviable parking spaces were used from 1 July to 30 June of the preceding tax year (to determine whether any exemptions apply).
See Parking space levy rates and calculations for examples of how the rates are applied to your assessment.
Important information for the 2027 annual return
When to lodge your annual return
From 1 July 2026, reminders will be sent to parking space levy customers to lodge their annual return online. You must lodge your return and select a payment option between 1 July and 1 September 2026.
Read more information on payment options for parking space levy.
What you need to provide
You must declare the number of parking spaces situated on your property.
If you are claiming an exemption or concession, you will need to:
- include details of how those parking spaces were used between 1 July 2025 and 30 June 2026, and
- provide supporting documents for your exemption or concession claim.
For information on eligibility changes and supporting evidence requirements, see Exemptions and concessions.
How to count parking spaces
The 2025 updates to the Parking Space Levy Regulation 2019 provide further clarity on how parking space numbers must be calculated for multi vehicle parking spaces.
For guidance on how to count regular, multi vehicle, and stacked parking spaces, watch our educational video Types of parking spaces and how they are counted in the parking space levy education library.
What happens if you do not lodge on time
If you do not lodge your return by 1 September, an estimate assessment may be issued without any exemptions applied.
This assessment may include interest and penalty tax for failing to lodge by the due date. Interest continues to accrue daily at a variable rate until payment is made in full.
You will also be required to pay in full and will not have the option to pay in quarterly instalments.
Learn more about interest and penalty tax.
Exemptions and concessions
Updates to eligibility criteria for some exemptions
Amendments to the Parking Space Levy Regulation 2019 took effect on 1 July 2025. These changes affect eligibility for some exemptions and concessions, and introduce specific signage requirements for exempt parking spaces.
For the 2027 assessment, eligibility for exemptions and concessions is determined by how a parking space was used between 1 July 2025 and 30 June 2026.
Before you apply for an exemption or concession in your annual return, make sure you meet the updated eligibility criteria and gather the relevant supporting documentation.
How to apply for an exemption or concession
You can apply for a parking space levy exemption when you lodge your annual return.
Our new website now has clearer information, step-by-step instructions and short videos to help you understand what you need to do before lodging your annual return. This includes information about:
- important dates and assessment periods for exemption claims
- lodging your annual return
- applying for an exemption
- calculating concession amounts.
Read more information or watch a video about lodging your annual return.
Find out more details about applying for an exemption.
Updates to Parking Space Levy Online Services
We have made improvements to Parking Space Levy Online Services to make it easier to manage your levy account. You can now:
- view and download correspondence and assessment notices
- request a refund
- lodge a return for up to 5 tax years, including exemption and concession claims
- upload supporting documents
- pay your parking space levy
- respond to a notice of investigation
- update your contact and address details.
Log in to Parking Space Levy Online Services
