SA Land Tax Calculator
This SA land tax calculator will estimate the amount of land tax you need to pay for your taxable properties in SA.
The SA land tax is calculated on the combined taxable land value of the properties other than your Principal Place of Residence you have in SA. Wonder what are the current SA land tax rates and thresholds? You can find the current rates and thresholds which are outlined in the Land Tax Threshold SA table below.
Calculator assumptions:
(1) It assumes that all your properties are located in SA.
(2) It does not factor in any exemptions, concessions, or discount from the government.
(3) Rounding: The land tax is rounded to at least the nearer cent.
Who needs to pay the SA land tax?
The SA land tax is a tax levied on the owners of land in SA as at midnight 30 June each year. The owner of the land as at midnight 30 June is liable to pay the land tax assessed for the forthcoming financial year. Where the land was sold after 30 June, the vendor (seller) is still liable for the land tax.
You may need to pay land tax if the total taxable site value of all taxable land owned by you as at 30 June exceeds the tax-free threshold.
Where an owner owns more than one taxable property, land tax is apportioned to each taxable property within the ownership based on the taxable site value of each taxable property.
How is the SA land tax calculated?
Land ownership, site value (not capital value) and land use as at midnight 30 June each year are used to determine the land tax for the forthcoming financial year.
The SA land tax is calculated using the appropriate SA land tax rate and applying this to the total taxable value of your land holdings (excluding exempt land such as your home).
How is the value of your land determined?
The site value is determined by the State Valuation Office. The value is determined using industry recognised valuation processes that take into consideration the sales and related market evidence and all other matters that may have an impact on the value of a property.
You may object to the valuation within 60 days after the date of service of the Notice of Land Tax Assessment.
Land Tax SA - Rates
Below is the table of SA Land Tax rates:
| Taxable land value | Land tax rates |
|---|---|
Does not exceed $668,000 | Nil |
Exceeds $668,000 but not $1,073,000 | $0.50 for every $100 or part of $100 above $668,000 |
Exceeds $1,073,000 but not $1,561,000 | $2,025 plus $1.00 for every $100 or part of $100 above $1,073,000 |
Exceeds $1,561,000 but not $2,500,000 | $6,905 plus $2.00 for every $100 or part of $100 above $1,561,000 |
Exceeds $2,500,000 | $25,685 plus $2.40 for every $100 or part of $100 above $2,500,000 |