Australia

AUS·Oceania

Official Tax Sources

Luxury Car Tax; Wine Equalisation Tax

ATO

Australian Capital Territory (ACT)

Rates replacing stamp duty progressively

Land Tax; Stamp Duty (reform ongoing – being abolished)

Canberra; public sector dominant

New South Wales

Payroll Tax 4.85%; Land Tax; SDLT

Payroll Tax 4.85%; Land Tax from $100k; Stamp Duty

Revenue NSW; Sydney financial hub

Northern Territory (NT)

Payroll Tax 5.5%; mineral royalties

Payroll Tax 5.5%; Stamp Duty; mining royalties

Darwin; mining and gas frontier

Queensland

Payroll Tax 4.75%; Foreign Owner Surcharge on land

Payroll Tax 4.75%; Land Tax; Transfer Duty; foreign owner surcharge

Queensland Revenue Office; resources export

South Australia

Highest marginal land tax Australia; Payroll Tax 4.95%

Payroll Tax 4.95%; highest land tax in Australia

RevenueSA; mining and wine

Tasmania

Lowest state tax burden; Payroll Tax 4%

Payroll Tax 4%; lowest land tax in AUS

SRO Tasmania; tourism and agriculture

Victoria

Mental Health Levy 0.5-1% payroll; highest land tax rates

Payroll Tax 4.85-6.85%; Land Tax; Mental Health Levy 0.5-1%

State Revenue Office VIC; Melbourne financial hub

Western Australia

Mining royalties dominate; Payroll Tax 5.5%

Payroll Tax 5.5%; Land Tax; Iron Ore/Mining Royalties

Perth; resources super-state

State / Province	Type of Variation	Key Local Tax	Notes
Australian Capital Territory (ACT)	Land Tax; Stamp Duty (reform ongoing – being abolished)	Rates replacing stamp duty progressively	Canberra; public sector dominant
New South Wales	Payroll Tax 4.85%; Land Tax from $100k; Stamp Duty	Payroll Tax 4.85%; Land Tax; SDLT	Revenue NSW; Sydney financial hub
Northern Territory (NT)	Payroll Tax 5.5%; Stamp Duty; mining royalties	Payroll Tax 5.5%; mineral royalties	Darwin; mining and gas frontier
Queensland	Payroll Tax 4.75%; Land Tax; Transfer Duty; foreign owner surcharge	Payroll Tax 4.75%; Foreign Owner Surcharge on land	Queensland Revenue Office; resources export
South Australia	Payroll Tax 4.95%; highest land tax in Australia	Highest marginal land tax Australia; Payroll Tax 4.95%	RevenueSA; mining and wine
Tasmania	Payroll Tax 4%; lowest land tax in AUS	Lowest state tax burden; Payroll Tax 4%	SRO Tasmania; tourism and agriculture
Victoria	Payroll Tax 4.85-6.85%; Land Tax; Mental Health Levy 0.5-1%	Mental Health Levy 0.5-1% payroll; highest land tax rates	State Revenue Office VIC; Melbourne financial hub
Western Australia	Payroll Tax 5.5%; Land Tax; Iron Ore/Mining Royalties	Mining royalties dominate; Payroll Tax 5.5%	Perth; resources super-state