Property 101: Guide to land tax in South Australia

Land ownership, site value and land use as at midnight 30 June each year is used to determine the land tax for the forthcoming financial year.

Land tax revenue assists in the provision of public services such as education, health and public safety.

RevenueSA is responsible for the collection of land tax under the Land Tax Act 1936, the Taxation Administration Act 1996and associated Regulations.

For details on how land tax is calculated refer to the Guide to Land Tax or the Land Tax Guide to Legislation.

You can also use our calculator to determine your land tax.

An exemption from land tax may be available depending on the use of the property and/or the owner of the property.

Where a property is held on Trust, the trustees can apply to have that property assessed separately from other land owned by the trustee in another capacity.