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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.

Log in to Land Tax Online

Have you received a letter from Revenue NSW?

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

Understanding land tax

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

How to update your details, upload documents and request a log in to Land Tax Online.
Exemptions and concessions

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

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

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

What you need to provide when buying or selling property, such as clearance certificates, clearance quotes and settlement letters.
Surcharge land tax for foreign owners

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

What to do when you receive a notice of investigation letter about the land you own.
Legal resources

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

Land tax news straight to your inbox

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

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