SA Land Tax Calculator 2025-26 (General & Trust)

What this calculator works out

This calculator estimates your 2025-26 South Australia land tax assessment using the RevenueSA-published bands. It aggregates the site value of every SA title you hold at midnight on 30 June, and applies either the general scale (individuals, simple company holdings) starting at $732,000, or the trust schedule that starts from $25,000 of aggregated value with no general threshold. A flag for a nominated trust beneficiary moves the holding back onto the general scale.

The five-band general scale and the separate trust schedule are unique to SA — neither NSW, VIC nor QLD treat trusts quite this aggressively at small values.

The formula and where the rates come from

SA land tax is administered by RevenueSA under the Land Tax Act 1936. The 2025-26 rate schedule on revenuesa.sa.gov.au — land tax rates sets out two tables.

General scale (individuals, companies, eligible trusts):

Aggregated site value	Land tax
Up to $732,000	Nil
$732,001 – $1,176,000	0.50% × (value − $732,000)
$1,176,001 – $1,711,000	$2,220 + 1.00% × (value − $1,176,000)
$1,711,001 – $2,738,000	$7,570 + 2.00% × (value − $1,711,000)
Above $2,738,000	$28,110 + 2.40% × (value − $2,738,000)

Trust schedule (most discretionary trusts without a nominated beneficiary):

Aggregated site value	Land tax
Up to $25,000	Nil
$25,001 – $732,000	0.50% × (value − $25,000)
$732,001 – $1,176,000	$3,535 + 1.00% × (value − $732,000)
$1,176,001 – $1,711,000	$7,975 + 1.50% × (value − $1,176,000)
$1,711,001 – $2,738,000	$15,995 + 2.40% × (value − $1,711,000)
Above $2,738,000	$40,640 + 2.40% × (value − $2,738,000)

The gap between the two tables is most striking at small values: a $500,000 holding pays nothing on the general scale but around $2,375 on the trust schedule.

How to read the inputs

• Aggregated site value is the figure RevenueSA holds for every SA parcel in your name at 30 June, taken from the Valuer-General's site value (different from capital improved value).
• Ownership determines which table runs. Companies generally use the general scale but RevenueSA can group related companies. Trusts default to the trust schedule unless a beneficiary is formally nominated and accepted.
• Beneficiary nomination is a one-way flag: a beneficiary's other SA holdings are then aggregated with the trust land for the assessment, which can backfire for some structures.
• PPR exemption means the home you live in is excluded from the aggregate. Investment property, holiday homes and vacant land all count.

Worked examples

1. Individual investor with $1 million of SA land. Inside band 1 of the general scale. Land tax = 0.50% × ($1,000,000 − $732,000) = $1,340 for the year.

2. Trust holding $500,000 with no beneficiary nominated. Trust schedule, band 1: 0.50% × ($500,000 − $25,000) = $2,375. The same holding on the general scale would pay nothing — the trust scale is the binding constraint here.

3. Investor portfolio at $3 million on the general scale. Top band: $28,110 + 2.40% × ($3,000,000 − $2,738,000) = $28,110 + $6,288 = $34,398 for the year. SA's top rate kicks in much earlier than NSW (which reaches 2.0% only above $6.571m), so high-value SA portfolios feel the squeeze sooner.

Common pitfalls

• Forgetting the trust schedule. Restructuring an existing investment property into a discretionary trust without nominating a beneficiary can turn a $0 land tax bill into several thousand dollars overnight at site values above $25,000.
• Confusing site value with market value. Land tax is calculated on the Valuer-General's site value, which is land only and typically much lower than the market value of the house and land combined.
• Not aggregating across titles. Three $400,000 lots are aggregated to $1.2m and pushed into band 2 — even though no single title would be taxable on its own.
• Treating the threshold as per-property. SA aggregates by owner, not per parcel. The $732,000 threshold is one threshold per ownership structure for the year.
• Assuming the PPR exemption survives a long-stay rental. Renting out your main home for an extended period can break the exemption and bring the property into the aggregated assessment.

Related calculators

• SA Stamp Duty Calculator — one-off transfer duty on SA property purchases.
• NSW Land Tax Calculator — compare with the NSW $1.075m general / $6.571m premium thresholds.
• VIC Land Tax Calculator — Victorian thresholds and absentee owner surcharge.
• WA Land Tax Calculator — WA flat $300 band and MRIT.
• Negative Gearing Calculator (AU) — model rental losses against your salary income.

Sources:

• RevenueSA — Land tax
• RevenueSA — Land tax rates
• RevenueSA — Online land tax calculators
• RevenueSA — Trusts and land tax
• RevenueSA — Land tax exemptions