Get land tax notices direct to your inbox
You can receive land tax notifications direct to your inbox. Read how to opt in to email communications for land tax.
By opting in to digital notices, you will no longer receive paper notices.
If your communication preference is currently email, please log in and confirm that your email address is up-to-date to ensure timely communications from Revenue NSW.
Key changes to land tax in 2026
Eligibility criteria for the principal place of residence exemption
From 1 February 2024, the principal place of residence (PPR) exemption can only be claimed by any person(s) occupying a property if they hold at least a 25% ownership interest, either solely or collectively.
A transitional provision was provided to existing landowners who had already claimed the exemption prior to the change in requirement. Transitional provisions are temporary rules that bridge the gap between old and new legislation, allowing affected parties time to adapt to regulatory changes.
From the 2026 tax year onwards, if the total ownership of all individuals living in the property is less than 25%, the exemption will no longer apply.
You may be eligible for the PPR exemption if, for example:
- You live in the property and own 30% of it
- You and another owner live in the property, and own 15% and 20% respectively
You will not be eligible for the PPR exemption if, for example:
- You live in the property and own 10% of it, and no other owners live in the property
- You and another owner live in the property, and own 5% and 15% respectively
For more information, read Revenue Ruling LT 082 v6: The principal place of residence exemption or watch the video Changes to Principal Place of Residence exemption.
2026 land tax thresholds
| General Threshold |
$1,075,000
|
| Premium Threshold |
$6,571,000
|
Read more about land tax thresholds and rates.
Land tax clearance for the purpose of sale
Early issue assessment notice
Revenue NSW will start issuing land tax assessment notices from Monday 19 January 2026.
If you will be completing a property settlement in the beginning of the new year (e.g. your settlement date falls in January or February), you can request an early issue of your assessment notice for 2026.
Read more about requesting an urgent assessment notice.
To receive your early issue assessment notice via email, you must opt in to email communications for land tax.
Land tax clearance certificates
You can request a 2026 Section 47 land tax clearance certificate through one of our client service providers (CSPs) from Monday 15 December 2025.
Please make sure clearance certificate applications are submitted at least 14 days before the scheduled settlement date. Processes associated with clearing a charge may take up to 10 business days.
At settlement, you will need to provide one of the following documents to the purchaser:
- A Section 47 land tax clearance certificate showing no charge.
- A Section 47 land tax clearance certificate showing a charge, and one of the following documents outlining the total amount payable to clear the charge:
- A copy of your assessment notice if the due date has not passed.
- A settlement letter or clearance quote if the due date has passed.
The charge on the land will be removed when the amount showing as owed on any of these documents is paid.
A clearance certificate showing no charge does not absolve the vendor from any liability or potential future liability, but rather protects the purchaser. For more information on clearance certificates and paying land tax at settlement, visit Land tax when buying and selling property.
Land tax payment options
Our land tax payment options are designed to give you flexibility and help you manage your payments. You can:
- Pay in full within 60 days of the issue date and receive a 0.5% discount, or
- Set up an interest-free payment plan for up to 9 months.
These payment options are outlined on the assessment notice.
Note: If you are registered for digital notices, email and SMS payment reminders are available.
For more information, visit Land tax payment options.
Missed instalments
If you miss a payment, or make a late payment, Revenue NSW will:
- cancel your interest-free payment plan, and
- commence action to recover the tax.
Once your account has been referred, you cannot reinstate your original payment plan. You can set up a tax debt instalment plan. Instalment plans for overdue land tax incur daily interest on the full outstanding balance, which accrues from the original due date shown on your assessment notice.
Overdue land tax from prior years
If you have unpaid land tax within the last 2 years, you can request an interest-free payment plan.
However, you will be required to pay:
- a portion of the new liability in the first instalment, and
- the full amount of overdue land tax, and
- any interest on the unpaid amount.
If you are unable to meet these requirements, or your overdue tax is more than 2 years old, you can request an instalment plan for the total amount you owe once your new year liability is overdue.
Read more about setting up an instalment plan for overdue land tax.
