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View parking space levy rates for current and prior years. Learn how the rates are used to calculate parking space levy.
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Rates and calculations overview
Parking space levy rates are published annually in the NSW Government Gazette on or around 30 June. The latest rates are updated on this page as soon as they become available.
Rates are adjusted every year based on changes in the Consumer Price Index (CPI), specifically to the All Groups CPI for Sydney, which is the overall index for all categories of consumer spending in Sydney.
These published rates are used to calculate parking space levy for liable property owners on 1 July, based on how the liable parking space was used during the preceding tax year.
Parking space levy rates
Rates for the 2026 tax year
The parking space levy rates for the 2026 tax year are:
For each parking space owned in
Levy amount
Category 1 areas: Sydney CBD and North Sydney
$3,030
Category 2 areas: Bondi Junction, Chatswood, Parramatta, and St Leonards
$1,080
These rates apply to parking spaces owned on 1 July 2025.
Category 2 areas: Bondi Junction, Chatswood, Parramatta, and St Leonards
Tax year
For each parking space owned as at
Levy amount
2024-25 (2025)
1 July 2024
$1,050
2023-24 (2024)
1 July 2023
$1,000
2022-23 (2023)
1 July 2022
$930
2021-22 (2022)
1 July 2021
$900
2020-21 (2021)
1 July 2020
$880
2019-20 (2020)
1 July 2019
$880
2018-19 (2019)
1 July 2018
$870
2017-18 (2018)
1 July 2017
$850
2016-17 (2017)
1 July 2016
$840
2015-16 (2016)
1 July 2015
$820
How rates are used to calculate the levy
Parking space levy is calculated at the applicable rate for each non-exempt parking space that is located in the leviable district.
The levy calculation is based on:
the number of leviable parking spaces owned on 1 July of the relevant tax year
the applicable parking space levy rates for the relevant tax year
how the leviable parking spaces were used from 1 July to 30 June of the preceding tax year (to determine if any exemptions apply).
If you own a leviable parking space on 1 July, you are responsible for paying parking space levy for the entire tax year.
The levy is not calculated on a pro rata basis. This means the amount you pay does not decrease if you own the parking space for only part of the tax year. For example, even if you sell the parking space in September, you are still required to pay the full levy.
Example for the 2026 tax year - no exemptions apply
As at 1 July 2025, company XYZ PTY LTD owns 100 parking spaces within the leviable area of Parramatta that are not eligible for any parking space levy exemptions.
The leviable area of Parramatta is zoned as a Category 2 district.
Formula: Number of parking spaces owned x 2026 Category 2 parking space levy rate = total payable
Calculation: 100 x $1,080 = $108,000
Example for the 2026 tax year - eligible for exemptions
As at 1 July 2025, company XYZ PTY LTD owns 100 parking spaces within the leviable area of Parramatta. Out of the 100 parking spaces, 50 are eligible for exemptions.
The leviable area of Parramatta is zoned as a Category 2 district.
To determine whether an exemption applies for the 2026 tax year, XYZ PTY LTD must provide information regarding the use of the parking spaces between 1 July 2024 – 30 June 2025.
Formula: (Number of parking spaces owned – number of exempt spaces) x 2026 Category 2 parking space levy rate = total payable
Calculation: (100 – 50) x $1,080 = $54,000
Who needs to pay the levy
If you own a parking space that is located within a leviable district, you will need to pay parking space levy unless an exemption applies.