Australia has a three-tier tax system: federal (Commonwealth), state/territory, and local government. While the ATO administers income tax and GST on behalf of the Commonwealth, each state and territory runs its own revenue authority and collects taxes on property, employment, insurance, motor vehicles, and gambling. For property investors and small business owners, state taxes can be a significant cost that varies enormously depending on where you operate.
This cluster provides an overview of the major state and territory taxes in Australia — land tax, payroll tax, stamp duty — and compares the approach across jurisdictions. For detailed stamp duty information, see the Mortgages stamp duty guides.
Overview
- State and Territory Taxes in Australia — Overview — A map of which taxes each state administers, how revenue is shared with the Commonwealth under the GST distribution, and why state tax matters for property investors and employers
- Best State for Tax in Australia — A comparison of land tax thresholds, stamp duty rates, and payroll tax levels across NSW, VIC, QLD, WA, SA, TAS, ACT, and NT — presented as factual comparison only, not personal advice
Land Tax
- Land Tax Australia — State-by-State Guide — How land tax is calculated on the unimproved value of land, each state’s threshold and rates, exemptions (principal place of residence, primary production), and reform debates
- Land Tax Calculator — How to Estimate Your Bill — A walkthrough of how each state’s formula works, with examples at different land values
Payroll Tax
- Payroll Tax Australia — Complete Guide — How payroll tax is calculated on wages above the state-based threshold, current rates (NSW 5.45%, VIC 4.85%, QLD 4.75%), and grouping provisions
- Payroll Tax Thresholds and Rates by State 2025 — A reference table of current annual thresholds and marginal rates for every state and territory
Other State Taxes
- Insurance Duty Australia — The hidden tax on insurance premiums in most states (typically 10%), which states still apply it, and how it is calculated
- Motor Vehicle Stamp Duty by State — The duty applied to new and used car purchases across states, how it is calculated on the purchase price or market value, and concessions for EVs
This section provides general tax information. For stamp duty on property purchases, see our detailed stamp duty guides. For advice tailored to your situation, speak with a registered tax agent. Find one through the Tax Practitioners Board register.