Land tax is an annual state government tax payable by the owner of land. Land tax is imposed in all states and the ACT, but not in the Northern Territory. The money raised is used to provide essential services to the community.

Each state and territory is responsible for administering its own land tax laws. The laws between states are comparable, apart from some variations.

The amount of land tax you pay is calculated on the basis of the combined unimproved value of taxable property you own. Your principal place of residence is generally exempt from land tax. Land owned and used by certain types of organisations may be exempt from land tax.