Land tax surcharge

Land tax surchange

If you are a foreign person who owns residential land in NSW, you must pay a surcharge of 0.75 per cent for the 2017 land tax year and two per cent from the 2018 land tax year onwards.

You may be a foreign person if you are not an Australian citizen.

A foreign person can be:

  • an individual
  • a corporation
  • a trustee of a trust
  • a beneficiary of a land tax fixed trust
  • a government
  • a government investor
  • a partner in a limited partnership.

You are required to pay the surcharge on the taxable value of all residential land that you own as at 31 December each year. A principal place of residence exemption may apply to you for 2018.

The surcharge is in addition to any land tax you may already pay. You may be required to pay the surcharge even if you do not pay land tax.

The surcharge is assessed in relation to each parcel of residential land and is proportional to ownership. There are no joint assessments and secondary deductions do not apply. There is no tax-free threshold applicable to the surcharge.

Surcharge purchaser duty also applies to the purchase of residential property and other dutiable transactions defined under the Duties Act.


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Last updated: 20 August 2018