Introduction
Land tax is a tax levied on the owners of land in NSW as of 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.
If you need to pay a land tax notice, you can do this online. If you do not wish to pay online see the alternative payment options at Revenue NSW's payment page.
What you need
- your land tax notice of assessment
- your client ID number as shown on your land tax notice of assessment
- your reference number as shown on your land tax notice of assessment
- biller code as shown on your land tax notice of assessment.
How to pay
- Select the 'Pay online' button.
- Follow the prompts to pay a land tax notice.
More information
- Maximum payment via credit card is $200,800.
- If payment is not paid by the due date, you may be charged interest for late payment.
Payment methods
See alternative payment options on Revenue NSW's payment page.
Last updated: 8 October 2024