When to Register For Land Tax

land tax

Do You Own An Investment Property?

If you haven’t registered for land tax now is the time!



Land tax is a state tax on the value of land owned in NSW. It is calculated on land held at midnight on 31 December each year. Your principal place of residence is generally exempt from this tax. If you hold land outside NSW, all states and territories except NT impose land tax. Tax thresholds can apply depending on how the land is owned and are different for each state.


Land owners including sole owners, joint owners, companies, trusts, superannuation funds and other organisations that are not exempt from land tax. If the property is not exempt it will be subject to land tax even if it is not producing income.


Failure to register for land tax may attract penalties as well as interest on late payment of land tax obligations.


If you are liable for the first time you need to register by 31 March 2013.


You can register for land tax online here


If you need help with your land tax registration or would like more information about thresholds and your obligations please contact our tax experts at (02)4957 8322 or

The information in this document reflects our understanding of existing legislation, proposed legislation, rulings etc as at the date of issue. In some cases the information has been provided to us by third parties. While it is believed the information is accurate and reliable, this is not guaranteed in any way. Any advice in this publication is of a general nature only and has not been tailored to your personal circumstances. Please seek personal advice prior to acting on this information.