Land Tax
Annual state tax on investment property land value. PPOR generally exempt.
What is Land Tax?
Land tax is an annual state-based tax on the unimproved land value of investment properties (and commercial property). Your principal place of residence is generally exempt. Thresholds and rates vary significantly by state.
Why it matters for you
Land tax can run into thousands per year for investors — particularly in VIC and NSW. Plan it into cash flow modelling from day one. Trust and company ownership structures may attract different thresholds (often nil). Get specific accountant advice.