How to meet your obligations and make payments.
Paying tax on property you own.
Calculate and lodge tax on the wages paid by your business.
Calculate and pay transfer (stamp) duty on purchases.
We collect and audit mineral resources royalties.
We collect gaming and wagering taxes.
For businesses that provide health benefits to contributors.
Providers of general and life insurance pay a duty.
Aims to reduce traffic congestion in Sydney's busiest areas.
Surcharge fees that apply to residential land.
Duty applies to some vehicle registrations and transfers.
Applies to authorised taxi and booking service providers.
We collect funds to support emergency services in NSW.
How government and the private sector compete
Land Tax Build to Rent
The NSW Government is introducing a land tax discount for new build-to-rent housing projects until 2040 and a new Housing Diversity SEPP to provide more housing options, greater surety for renters, boost construction and support jobs during the COVID-19 recovery.
Proposed tax reform consultation - The NSW Government is currently undertaking a public consultation process to seek feedback on this proposal. For more information about the proposed changes, visit the NSW Treasury website.
Read about the land tax support available to help people impacted by COVID-19.
Land tax is an annual tax levied at the end of the calendar year on property you own that is above the land tax threshold. Your principal place of residence is exempt, and other exemptions and concessions may apply.
Find out more about:
Watch our land tax overview video.
You may have to pay land tax if you own, or jointly own:
Land tax applies regardless of whether income is earned from the land.
Generally, you do not pay land tax on:
Read more about land tax exemptions and concessions.
You must register for land tax if the value of all your taxable land is above the land tax threshold, even if you have not received a notice of assessment. If you don’t have a Client ID and Correspondence ID, please complete this form.
Once you have completed the form, you will receive a Client ID and Correspondence ID within two business days, and then you can register online.
If you are registering as a company or trust, call us on 1300 139 816.
If you are liable for land tax but do not register, or fail to lodge a return, we may charge you interest and apply penalties under the Taxation Administration Act 1996.
Watch our videos on land tax registration for individuals and partnerships; for companies; and for trusts.
Land tax is calculated on the total value of all your taxable land above the land tax threshold, not on each individual property. If the combined value of your land does not exceed the threshold, no land tax is payable. Your liability for each year is based on the value of all land you owned on 31 December in the previous year. Any changes to the land you own this year will only affect how much you pay next year.
If the ownership and/or use of any of your land changes, notify us on land tax online.
The thresholds for land values change each year and are applied as follows:
| Tax year | General threshold | Premium threshold |
|---|---|---|
| 2021 | $755,000 | $4,616,000 |
| 2020 | $734,000 | $4,488,000 |
| 2019 | $692,000 | $4,231,000 |
| 2018 | $629,000 | $3,846,000 |
| 2017 | $549,000 | $3,357,000 |
| 2016 | $482,000 | $2,947,000 |
| 2015 | $432,000 | $2,641,000 |
| 2014 | $412,000 | $2,519,000 |
| 2013 | $406,000 | $2,482,000 |
| 2012 | $396,000 | $2,421,000 |
| 2011 | $387,000 | $2,366,000 |
| 2010 | $376,000 | $2,299,000 |
You are assessed based on the total land value of all your interests in land, whether you own them as an individual or as a joint owner.
For example, if you have a 50 per cent interest in jointly owned land, your individual tax assessment will include 50 per cent of that land plus 100 per cent of any land you own individually.
You will receive separate assessment notices for any jointly owned land.
If you own land with one or more other owners, you are considered a joint owner of land. Under the legislation, we are required to assess jointly owned land as if it were owned by one person. The partnership receives the benefit of the one threshold.
As a joint owner, you will be assessed as follows:
Where tax is paid by the joint owners, each joint owner is entitled to a secondary deduction in their separate assessments to avoid double taxation.
Every year, the Valuer General determines the value of all land in NSW at 1 July each year.
Land value is the unimproved value of your land.
The taxable value of each parcel of land is determined on the average value from the current year and the two past years, where applicable.
When a parcel of land has been created less than three years ago – for example, through a subdivision or amalgamation – we only consider the years after it was created.
| Year | Your land value |
|---|---|
| 2019 | $830,000 |
| 2020 | $910,000 |
| 2021 | $930,000 |
| Average value |
($830,000 + $910,000 + $930,000) / 3
= $890,000 |
Your average land value for land tax purposes in 2021 is $890,000.
Find out more about the method for valuing land.
You can also look up the average values in your local area or object to the valuation of your land.
You are considered a landowner and may have to pay land tax if you are:
| Property ownership | Chris is the joint owner of a property with a land value of $900,000 and the sole owner of a second property with a land value of $400,000. |
| Assessment |
A joint assessment applies to the first property. An individual assessment applies to the share Chris owns in the first property and to the total value of the second property. |
| Calculation 1: joint ownership assessment |
Interest of an individual in joint ownership / total land value of joint ownership x tax on joint ownership $450,000 / $900,000 x $2,420 = $1,210.00 Note: ($900,000 - $755,000) x 1.6% + $100 = $2,420.00 |
| Calculation 2: individual assessment |
Interest of an individual in joint ownership / total land value of individual x tax on individual $450,000 /$850,000 x $1,620 = $857.65 Note: $($850,000 - $755,000) x 1.6% + $100 = $1,620.00 |
| Allowable deduction | Chris has an allowable deduction of $857.65 The total land tax payable is $1,620 - $857.65 = $762.35 |
Watch our video on joint ownership and secondary deductions.
A company is assessed in the same way as an individual, unless it is related to another company.
A company is related if:
When assessing related companies, the concessional company receives the benefit of the threshold and each other company (non-concessional) is assessed without the threshold.
Where the concessional or joint concessional companies’ land value exceeds the premium rate threshold, the land value of each non-concessional company is assessed at 2 per cent of the taxable value.
Where the land value does not exceed the premium rate threshold, but exceeds the general threshold, the land value of each non-concessional company is assessed at 1.6 per cent of the taxable value.
A trust is an arrangement where a trustee manages, or holds a property for the benefit of one or more individuals or organisations (known as a beneficiary). The trustees have a duty to the beneficiaries, who are the ‘beneficial’ owners of the trust property.
For information on how trusts are assessed for land tax refer Trust page.
If you are liable for land tax, you will receive an annual assessment notice that will include a list of all NSW land you owned on 31 December the previous year and how much land tax you must pay.
If you do not receive an assessment notice, please contact us to find out if you are liable for land tax.
Check that the following details on your assessment notice are correct:
If your details are incorrect, update them online before the first instalment date or, if it’s a ‘nil’ assessment, within 40 days of the date shown on the assessment notice.
Common errors for land tax include:
You should only receive one assessment notice each year. If you receive more than one notice, please complete the online form and we will correct your records.
You will receive a joint assessment notice, as well as your individual notice. Each unique combination of owners is considered a different joint ownership.
The land you own will appear on both your joint and individual assessment notices, and a deduction will be applied to your individual assessment.
Each member of a joint ownership is considered individually.
You can lodge an objection when you’re dissatisfied with an assessment or decision we’ve made.
Sometimes, it may be more appropriate to request a reassessment rather than lodge an objection.
If dissatisfied with the result of your objection, or if 90 days have passed since your objection was lodged and you haven’t had a response from us , you can request an external independent review.
If you disagree with your land value shown on your assessment you can go to valuergeneral.nsw.gov.au for more information about land values and the review process. You have 60 days from the issue date on your land tax assessment notice to lodge an objection to the land value.
Note: if you object to your land value you must still pay your land tax assessment by the due date as interest may apply to any overdue amounts.
When you receive your land tax assessment notice it provides you with the option of three instalment dates.
If you pay in full by your first instalment date, you will receive a 1.5 per cent discount (excluding past interest or penalties).
If you chose to pay your land tax in three instalments, each instalment will fall due one month after the last. If you do not pay an instalment on time, the total amount owing becomes due and you may be charged additional interest.
Your first instalment will include any overdue amounts, interest or penalties (if any).
If you have no overdue land tax amounts you can opt in via our online services to pay your land tax over an interest free six month period. The payment plans can be set up with monthly or fortnightly payments.
If you miss or make a late payment, the plan will be cancelled, and interest may be applied.
If you have overdue land tax, you can apply for a payment plan to extend your payment dates. These plans may include interest.
Contact us if you need more information or if you’re experiencing serious financial hardship.
If you do not pay your land tax on time and have not set up a payment plan or contacted us to make another arrangement, you will be charged interest at a premium rate on what you owe, plus additional interest at a market rate (adjusted quarterly).
If you have overpaid your land tax, or your assessment notice shows you’re in credit, complete the online form to request a refund.
View your balance, check current land holdings, update your contact details and more.
Pay with your Mastercard or Visa.
A 0.4 per cent fee is applied to all payments made with a credit card.
We accept payments by Mastercard or Visa up to $200,0000
Apply for direct debit payments through our online service.
Note: You will not be able to schedule payments by direct debit if you have an overdue balance.
Call us on 1300 363 291 to pay by credit card.
A 0.4 per cent fee is applied to all payments made with a credit card.
We accept payments by Mastercard or Visa up to $200,000.
Pay by BPAY.
The biller code and reference number are on your assessment notice.
Visit any Service NSW Centre or Australia Post Office to pay by cash, cheque or EFTPOS.
Make your cheque or money order payable to the Chief Commissioner of State Revenue, and write your name and Client ID on the back.
Send your payment to:
Revenue NSW
GPO Box 530
SYDNEY NSW 1159
Make your cheque or money order payable to the Chief Commissioner of State Revenue, and write your name and Client ID on the back.
Don’t send cash in the mail.
| Revenue NSW account name | OSR EPS Tax Remitting Account |
| BSB | 032 001 |
| Account no | 205 573 |
| Account Holder Address | Level 28, 4 Parramatta Square 12 Darcy Street Parramatta NSW 2150 |
| SWIFT Code | WPACAU2S |
| Bank | Westpac, 275 Kent Street, Sydney NSW 2000, Australia |
| Lodgement reference | Electronic payment code (from your remittance slip/letter) |
| Bank name | Westpac |
| Address | Level 3, 275 Kent Street, Sydney NSW 2000, Australia |
| SWIFT Code | WPACAU2S |
| Account Holder Address |
Level 28, 4 Parramatta Square 12 Darcy Street Parramatta NSW 2150 |
| BSB | 032 001 |
| Account no | 205 573 |
| Account name | OSR EPS Tax Remitting Account |
| Lodgement reference | Electronic payment code (from your remittance slip/letter) |
If you are selling your property under contract, you must apply for a clearance certificate and give the buyer a copy at least 14 days before the contract completion date. For contracts completing within 14 days, the buyer must be given a copy on the completion date. A clearance certificate is issued under Section 47 of the Land Tax Management Act 1956 and provides the current land tax liability status for a selected property.
The clearance certificate must be:
The property is ‘clear’ if:
The certificate doesn’t have to be ‘clear’ when given to the buyer.
If you own three lots in one strata plan, they’ll be processed under one certificate. If more than three lots are involved, you’ll need to lodge more than one certificate.
The seller should provide you with a clearance certificate as part of the contract for sale. A clearance certificate provides the current land tax liability status for a selected property. A clearance certificate showing that there is no land tax charged on the land protects a purchaser from any outstanding land tax liability by a previous owner. It does not provide any protection to the owner of the land.
If the seller does not contact you to provide you with a clearance certificate, you can apply for this certificate as the purchaser. We do recommend you do this to ensure the previous owner has paid all outstanding land tax.
A mortgagee can apply for a clearance certificate for land they intend to finance.
To apply for a clearance certificate you need to have an account with one of these service providers:
You can pay land tax by BPAY during settlement, via an approved ELNO.
To clear the land tax on or before settlement, you’ll need one of the following documents:
The land item must appear on the assessment as 100 per cent owned. It must match the land item on the clearance certificate. Only use this method if settlement is taking place on or before the first due date on the assessment notice. Full payment is required for the land tax to be cleared.
If an assessment notice can't be issued, a clearance quote will be issued in its place so that settlement can proceed.
The land item shown on the clearance quote must match the land item on the clearance certificate. The total amount must be paid by the due date on the clearance quote.
If you have an assessment notice and its due date has passed, email taxdebt@revenue.nsw.gov.au to get a settlement letter or call 1300 368 710. Please allow 10 business days for this to be processed.
The land item shown on the settlement letter must match the land item on the clearance certificate. The total amount must be paid by the due date on the settlement letter.
If paying before settlement, pay the full amount shown on the relevant document before its due date and before settlement. Retain a copy of the receipt as proof of payment.
You can request an updated or existing certificate online. You will need your enquiry ID and correspondence ID from your clearance certificate application.