What is land tax?

Land tax is a tax levied on the owners of land in NSW as at midnight on 31 December of each year. In general, your principal place of residence (your home) or land used for primary production (a farm) is exempt from land tax. You may be liable for land tax if you own or part-own:



vacant land, including vacant rural land


land where a house, residential unit or flat has been built


a holiday home


investment properties


company title units


residential, commercial or industrial units, including car spaces


commercial properties, including factories, shops and warehouses


land leased from state or local government

Up-front payment discount on land tax

If you pay your land tax in full by the first instalment date you will receive a 1.5 per cent discount on your total land tax assessment. To receive this discount you must pay all overdue amounts (if any).

Pay your land tax by three instalments

You may pay your land tax in three instalments. If you select this payment option, however, then no discount will apply. Your land tax instalments will each be one month apart.
Your first instalment payment will include any overdue amounts, interest or penalty tax. If any instalment is not paid by the due date, the whole assessment becomes payable and you may be charged interest for late payment.

Extension of time to pay land tax

If you need extra time to pay your land tax because of serious financial hardship, you can apply to extend your payment. Please contact us for more information.