Land tax in South Australia
Key rules at a glance
| Tax-free threshold | $833,000 for 2025–26 (indexed annually; up from the prior year)Source: RevenueSA |
|---|---|
| Rate | Graduated, reaching 2.4% in the top bracket (above $3,116,000)Source: RevenueSA |
| Trust threshold | $25,000 for land held in trust — far lower than the general thresholdSource: RevenueSA |
| Assessment date | Land owned at midnight on 30 JuneSource: RevenueSA |
How it works in South Australia
South Australia has a high general threshold of $833,000 for 2025–26, indexed each year, above which a graduated scale runs up to 2.4%. Land held in trust is treated harshly, with the threshold dropping to just $25,000 unless beneficiary details are notified. Land is assessed on holdings at midnight on 30 June, and SA aggregates the value of all the land you own in the state when working out which bracket applies.
RevenueSA — Land TaxFrequently asked questions
What is the South Australian land tax threshold for 2025–26?▾
$833,000. It is indexed each year, so it typically rises annually. Land value above the threshold is taxed on a graduated scale up to 2.4%.
How is land held in trust taxed in SA?▾
Trust-held land has a much lower $25,000 threshold and can attract a trust surcharge, unless you notify RevenueSA of the beneficiaries. This makes trusts an expensive way to hold SA land.
When is SA land tax assessed?▾
On the land you own at midnight on 30 June each year. RevenueSA aggregates all of your South Australian land to determine the rate.
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Last reviewed 9 June 2026
Figures reflect the 2025–26 financial year and tenancy laws in force as at mid-2026. State rules change often — always confirm the current figure with the linked authority before you rely on it.
This is general information for Australian landlords, not legal, financial, or tax advice. PropAlly is a software provider, not a law firm, accountant, or licensed adviser. Verify your obligations with the relevant state authority or a qualified professional.