Land tax in South Australia is imposed under section 4 of the Land Tax Act 1936 (SA). Section 8 of the Taxation Administration Act 1996 (SA) gives the comissioner general power to make assessments of tax liability.

The land tax threshold rates in South Australia are as follows:

Total Taxable Site Value Rate
Up to $316,000 Nil
$316,001 - $579,000  $0.50 for every $100 or part of $100 over $316,000 
$579,001 - $842,000  $1,315 plus $1.65 for every $100 or part of $100 over $579,000 
$842,001 - $1,052,000  $5,654.50 plus $2.40 for every $100 or part of $100 over $842,000 
Over $1,052,000 $10,694.50 plus $3.70 for every $100 or part of $100 over $1,052,000