On this page

Taxes that could affect your business property

  • Stamp duty – charged by state or territory governments on transactions like buying property.
  • Rates – charged by local governments (councils) on property you own.
  • Land tax – charged by most state or territory governments on land you own.

Stamp duty

If your business buys a property, you’ll have to pay stamp duty to your state or territory government. Stamp duty (also called transfer duty or duty) is a tax on certain documents and transactions – such as property transfers.

The rules vary between states and territories, check our stamp duty page to find information for your location.

Rates

Rates are taxes that local governments charge on properties in their area. If your business owns property, then your local council is likely to send you a rates bill. They’ll usually charge rates every quarter.

Rates you’ll need to pay

How much you pay will depend on the value of your property. Different councils have different:

  • rates
  • valuation methods
  • timing for rates payments

Your council may charge you different types of rates, such as:

  • general rates
  • utility rates – for things like gas, storm water management or waste management services
  • special rates or charges – may be one-off charges and depend on your council

Speak to your local council about your rates to find out what charges apply to your business.

What are rates used for?

Rates can cover the payment of a range of public or community services including:

  • the running of the council
  • roads
  • bridges
  • kerbing
  • parks and gardens
  • immunisation
  • libraries
  • community activities
  • tree planting
  • pest eradication

Land tax

Land tax is an annual tax that land owners pay to state and territory governments. If your business owns property then it's likely you'll need to pay land tax on it. It applies everywhere except for the Northern Territory. The laws between states are comparable, but they do vary.

Land tax you’ll need to pay

The amount of land tax you pay depends on the combined unimproved value of your taxable property.

You don’t usually have to pay land tax on your main home (permanent residence).

Make sure you know what your entitlements are – land owned by some organisation types can be exempt from land tax.

State and territory land tax information

Find the land tax and exemptions in your state or territory.

The ACT Revenue Office provides information on your land tax responsibilities and exemptions.

Pay your land tax online and learn more about land tax at the NSW Office of State Revenue website.

Information on land tax, clearances, rebates and exemptions is available on the Queensland Government website.

Revenue SA provides information about land tax, who is liable and how it is calculated.

Calculate your land tax and find further information on the State Revenue Office of Tasmania website.

The State Revenue Office Victoria provides information on land tax, assessments and payment.

Find out general information on land tax on the WA Office of State Revenue website.

No land tax.

Was this page helpful?