Rates current as at 2026-08-03
SA Land Tax Calculator - and the year you'll cross the threshold
Under $936,000 of taxable site value you pay nothing in 2026-27. Above it, rates step from 0.5% to 2.4% - and unlike NSW, SA indexes its thresholds up with land values each year.
- Rates verified
- 2026-08-03
- Source
- RevenueSA
- Threshold
- $936,000
Your land holdings
Land tax this year (general rates)
$0/yr
Under the threshold, with $236,000 of headroom.
The crossing year
At 5.0% growth, your land value crosses $936,000 in year 6 - a new cost of $11/yr that most 10-year projections quietly ignore.
SA indexes its thresholds annually with average site value growth (the 2026-27 threshold rose 12.44% to $936,000), so growth alone may never push you over - this projection holds the threshold constant and is conservative.
Land tax is one line of the deal. The full audit carries it through every year of the projection, including the year the threshold is crossed.
Deal Auditor - in build, not yet available
General rates and threshold (RevenueSA source). Land held on trust uses a surcharge scale that starts at just $25,000 - not modelled here. Tax accrues per $100 or part of $100 of the excess, and assessments under $20 are not issued. Estimates only - confirm your assessment with RevenueSA.
How SA land tax works
South Australia assesses land tax on the combined taxable site value of your non-exempt land at midnight 30 June - your home excluded. The 2026-27 scale starts at $936,000: nothing below it, then 50 cents per $100 or part of $100 of the excess, stepping through $1 and $2 per $100 to a top rate of $2.40 above $3,504,000. The per-$100 accrual means the bill moves in 50 cent steps rather than continuously.
SA's distinctive feature is indexation: the thresholds move each year with the Valuer-General's average site value change - up 12.44% for 2026-27 - so broad market growth does not automatically drag you over the line the way it does under a frozen threshold. What does change the picture is buying more land: aggregation across your SA holdings is what pushes portfolios into the scale. Our Deal Auditor models land tax inside the full 10-year projection - this page is the standalone SA check.
Land tax is the holding cost - the purchase-day tax is stamp duty, and SA has its own scale for that too: the SA stamp duty calculator shows what the same property costs on the way in.
Frequently asked questions
How is land tax calculated in South Australia?
On the combined taxable site value of all non-exempt SA land you own at midnight 30 June. Below the $936,000 threshold (2026-27) you pay nothing; above it, 50 cents per $100 or part of $100 of the excess, stepping to $1 per $100 above $1,504,000, $2 above $2,188,000, and $2.40 above $3,504,000. A $1,000,000 holding pays $320 a year.
What is the SA land tax threshold for 2026-27?
$936,000 of taxable site value, gazetted on 4 June 2026 and effective 1 July 2026. SA is unusual: the thresholds index automatically each year with the Valuer-General's average site value change - this year up 12.44% - so the tax-free line moves with the market rather than freezing while values grow.
Is my home exempt from SA land tax?
Generally yes - RevenueSA provides an exemption for land used as your principal place of residence. The tax falls on investment, commercial and holiday property, assessed on site value rather than the property's market price.
Do trusts pay more land tax in SA?
Usually - land held on trust is assessed on a surcharge scale that starts at just $25,000 of site value ($125 plus 50 cents per $100 above it), roughly half a percent above the general rates until the scales converge at 2.4%. Excluded trusts such as SMSFs and trusts with nominated beneficiaries are assessed at general rates.
Is this an official assessment?
No - it is an estimate from the 2026-27 rates and thresholds published by RevenueSA, current as at the date shown. Your assessment depends on Valuer-General site values, aggregation and ownership structure. Confirm with the RevenueSA calculator.