South Australia Land Tax Calculator & Investor Guide (2025-26 Update)

Planning to buy an investment property in South Australia? This guide explains how SA land tax works, which site value to use, and how to estimate your annual holding cost using the free PropMax South Australia Land Tax Calculator.

South Australia land tax is calculated on the total taxable site value of land held under an ownership. That means multiple taxable properties can be aggregated before the rate scale is applied. Different thresholds and rates can apply when land is held on trust.

Table of Contents

• Step 1. Understanding Land Tax Rules in South Australia
• Step 2. How to Find Your SA Site Value
• Step 3. South Australia General Land Tax Rates
• Step 4. Trust Land Tax Rates
• Step 5. Use a Land Tax Calculator SA

Step 1. Understanding Land Tax Rules in South Australia

South Australia land tax is based on aggregated site value, not each property in isolation. Before using the calculator, gather:

• The total taxable site value of your SA land
• Whether any land is exempt, such as your principal place of residence
• Whether the land is held personally, through a company, or on trust
• Whether multiple properties are held under the same ownership

RevenueSA indexes thresholds each year based on changes in property site values.

Step 2. How to Find Your SA Site Value

Land tax uses site value, not full market value. Buildings and other improvements are excluded.

You can usually find site value from:

1. Your SA land tax assessment or valuation notice
2. Valuer-General site value records
3. Council rates and valuation records
4. Purchase due diligence documents from the agent or conveyancer

For modelling, use the combined taxable site value of all SA investment land held under the same ownership.

Step 3. South Australia General Land Tax Rates

For the 2025-26 financial year, South Australia applies these general rates:

Example: If your total taxable site value is $1,000,000, the estimated general land tax is $0.50 for every $100 above $833,000, or $835.

Step 4. Trust Land Tax Rates

Trust land can be assessed using a lower $25,000 threshold and a higher rate scale.

For the 2025-26 financial year, trust rates are:

Some trusts may be excluded from the trust rate and assessed at general rates, so confirm your structure before relying on the estimate.

Step 5. Use a Land Tax Calculator SA

Use the calculator on this page to estimate South Australia land tax before purchasing. You’ll need:

• Total taxable site value
• Whether trust land tax rates apply

This tool is designed for investor modelling purposes. Confirm final liability with RevenueSA or your accountant before relying on the figure for settlement or tax planning.