Land tax

A state tax charged on the value of unimproved land. Learn about land tax and surcharge land tax, including who pays it and how it is calculated.

We are currently contacting landowners who may be liable for land tax or surcharge land tax for the first time.

How land tax is assessed for different types of owners, who needs to pay and how to calculate land tax.

Learn about exemptions, such as principal place of residence and primary production land.

What to do when you receive an assessment notice and how to request an urgent notice for property settlement.

View payment options, set up an interest-free payment plan, request a refund, or what to do if you cannot pay.

What you need to provide when buying or selling property, such as clearance certificates, clearance quotes and settlement letters.

Foreign persons who own residential land in NSW may be liable for surcharge land tax unless eligible for an exemption.

Find useful summaries of cases, practice notes, Revenue rulings and relevant acts to help you interpret land tax law.

Stay informed about changes to land tax, surcharge land tax and other state taxes, duties and levies in New South Wales.

Last updated: 12 June 2025