Land tax is a state-based tax levied on the unimproved value of all land owned by a taxpayer within a state or territory at the beginning of each calendar year (New South Wales and Victoria), financial year (Queensland, South Australia, Tasmania and Western Australia) or quarter (Australian Capital Territory) above a specified tax-free threshold.

In the Australian Capital Territory land tax does not apply to commercial property and there is no land tax payable in the Northern Territory.

Exemptions are available and generally include the taxpayer's principal place of residence, land used for the business of primary production and land owned by approved charitable, educational and religious institutions.

The relevant land tax statutes in each jurisdiction are: