Land Tax in South Australia — Rates, Thresholds & Calculator 2026
Everything you need to know about land tax in SA for the 2025-26 financial year, including current rates, thresholds, exemptions, and surcharges.
Overview
South Australia is unique in that it has no general tax-free threshold -- land tax applies from the first dollar of taxable land value. This means every investment property in SA attracts land tax, regardless of how modest the land value. Rates start at 0.5% and scale up to 3.7% for high-value holdings. SA also applies a foreign ownership surcharge. Despite the lack of a threshold, Adelaide's relatively low land values mean the absolute dollar amount of land tax is often modest compared to Sydney or Melbourne.
South Australia does not have a general tax-free threshold. Land tax is payable on all taxable land from the first dollar. However, rates start at a relatively low 0.5%.
| Land Value From | To | Marginal Rate |
|---|---|---|
| $0 | $600,000 | 0.5% |
| $600,001 | $1,000,000 | 1.65% |
| $1,000,001 | $1,500,000 | 2.4% |
| $1,500,001 | and above | 3.7% |
How Land Is Valued in SA
SA uses the site value of land as determined by the Valuer General. The site value is the value of the land assuming any improvements (buildings) were removed, but retaining the benefit of any site preparation works. Valuations are updated annually.
Revenue Body
RevenueSA
Assessment Date
30 June each year (midnight). Ownership on this date determines your land tax liability for the following financial year.
Aggregation Rules
All taxable land owned in South Australia is aggregated. Because there is no threshold, every dollar of land value counts. Investors with multiple SA properties will see their total land value determine the marginal rate applied across the entire holding.
Exemptions
- Principal place of residence (PPOR)
- Primary production land
- Land owned by charitable organisations
- Retirement villages
- Supported residential facilities
Surcharges
Foreign Owner Surcharge
A foreign ownership surcharge applies to residential land owned by foreign persons in SA. The surcharge is 2% and applies in addition to the standard land tax rates.
Other Notable Rules
SA introduced land tax reform in 2020 that moved to an aggregation model. Previously, land tax was assessed per ownership group (allowing investors to split holdings across entities to reduce tax). The current system aggregates all land under the same beneficial owner, reducing the effectiveness of entity-splitting strategies.
Land Value
$400,000
State
SA
Annual Land Tax
$2,000 per year
Calculation
With no threshold, the full $400,000 is taxable. Tax = $400,000 x 0.5% = $2,000.
Despite having no threshold, South Australia remains attractive for property investors due to Adelaide's affordable property prices and strong rental yields. A typical Adelaide investment property with a land value of $300,000 would incur just $1,500 in annual land tax -- significantly less than a comparable property in Sydney or Melbourne.
The 2020 aggregation reforms closed a longstanding loophole that allowed investors to minimise land tax by spreading properties across multiple trusts and companies. Investors should now focus on the total land value of their SA portfolio when projecting land tax costs, rather than assuming entity structures will provide relief.
Frequently Asked Questions
Does South Australia have a land tax threshold?
No. South Australia does not have a general tax-free threshold for land tax. Land tax is assessed on the total site value of all your taxable land from the first dollar. This makes SA one of only two jurisdictions (along with the ACT) that tax all investment land regardless of value.
What is the land tax rate in SA?
Land tax rates in SA start at 0.5% on the total site value up to $600,000, then increase through marginal bands to a top rate of 3.7% on land valued above $1,500,000. Despite the lack of a threshold, Adelaide's relatively modest land values mean many investors pay less in absolute terms than in Sydney or Melbourne.
Is there a foreign surcharge on SA land tax?
Yes. Foreign persons who own residential land in South Australia pay a 2% surcharge in addition to the standard land tax rates. The surcharge applies to the full taxable value of the land.
Can I reduce SA land tax by holding land in different entities?
SA reformed its land tax rules in 2020 to aggregate land across related entities and beneficial owners. This significantly reduced the effectiveness of entity-splitting strategies. All land owned by the same beneficial owner is now combined when calculating land tax, regardless of the entity structure used.
Calculate Your SA Land Tax
Enter your total taxable land value and get an instant calculation of your South Australia land tax liability. Compare with other states to see where your money goes furthest.
Related Calculators & Guides
Land Tax by State
Information is for the 2025-26 financial year and is general in nature. Rates, thresholds, and surcharges may change. Land tax rules are complex and depend on your specific circumstances including ownership structure, property use, and residency status. Always consult a qualified tax professional or your state revenue office for advice specific to your situation.