Investment property rates apply. Select the state where the property is located — calculation is based on the land value entered in the Land & Build Split panel above.
Rates are indicative investment property rates as at 2026. Thresholds change annually. Foreign investor surcharges, land tax, and government charges not included. Always verify with a solicitor or the relevant state revenue office before advising a client.
Land value is not depreciable under Australian tax law. Only the build / construction component qualifies for the Div 43 capital works deduction at 2.5% p.a. for residential properties built after 15 September 1987. Figures here are for analysis purposes only — always confirm with the client’s tax agent.