NSW Land Tax for Investors: Thresholds, the Foreign Owner Surcharge, and What Actually Catches People Out

Revenue NSW’s surcharge land tax rate for foreign owners has sat at 5% of unimproved land value since the 2025 land tax year, up from 4% in 2023-24 and 2% before that (Revenue NSW, “What is surcharge land tax?”, last updated 8 April 2026). The general land tax threshold for 2025 sits at $1,075,000 of […]

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