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Parking space levy

The parking space levy aims to reduce traffic congestion by discouraging car use in key business districts in Sydney.

New parking space levy online services

From December 2024, parking space levy online services will offer an improved customer experience. You can use the parking space levy online service to:

  • register for parking space levy
  • lodge annual returns efficiently
  • update personal and property details.

To stay informed about enhancements that will be made to the parking space levy online services in the coming months, subscribe to Revenue NSW’s online subscription service for levies.

On this page
  • Pay your parking space levy
  • Exemptions
  • Compliance

What is parking space levy?

The parking space levy was introduced in some of the major commercial precincts in Sydney with an objective to reduce traffic congestion. Parking space levy aims to discourage car use in key Sydney business districts and the revenue collected is directed to help meet the cost of building better public transport infrastructure.

You may have to pay the annual levy if you own a residential or non-residential off-street parking space located in leviable districts.

Introduction to Parking Space Levy from Revenue NSW on Vimeo.

Leviable districts

Under Schedule 1 of the Parking Space Levy Regulation 2019, leviable districts are broken down into 2 categories.

Category 1 areas
  • Sydney's CBD
  • North Sydney/Milsons Point.
Category 2 areas
  • Bondi Junction
  • Chatswood
  • Parramatta
  • St Leonards.

Refer to the maps on the Transport NSW website to see whether your parking space is in one of the leviable areas.

A different rate applies to each category. The annual parking space levy rates are published in the Government Gazette annually on 30 June. Refer to parking space levy rates for information on the current and prior year rates.


Parking space levy rates

The parking space levy rates for parking spaces owned as at 1 July 2024 are:

Category 1 areas: Sydney, North Sydney and Milsons Point $2,950
Category 2 areas: Bondi Junction, Chatswood, Parramatta and St Leonards $1,050

The above rates are applicable to the 2025 tax year assessment which is calculated based on liable parking spaces in the preceding tax year from 1 July 2023 – 30 June 2024.

Rates for prior years

Category 1 areas: Sydney, North Sydney and Milsons Point

For each parking space owned as at Levy amount
1 July 2023 $2,800
1 July 2022 $2,630
1 July 2021 $2,540
1 July 2020 $2,490
1 July 2019 $2,490
1 July 2018 $2,440
1 July 2017 $2,390
1 July 2016 $2,350
1 July 2015 $2,310

Category 2 areas: Bondi Junction, Chatswood, Parramatta and St Leonards

For each parking space owned as at Levy amount
1 July 2023 $1,000
1 July 2022 $930
1 July 2021 $900
1 July 2020 $880
1 July 2019 $880
1 July 2018 $870
1 July 2017 $850
1 July 2016 $840
1 July 2015 $820


What are my obligations?

The owner of a leviable parking space is required to keep Revenue NSW informed of any changes impacting their parking space. This includes:

  • Declaring the acquisition of a parking space within a leviable district. See register for parking space levy.
  • Advising us when the sale of a parking space within a leviable district occurs. See change of details.
  • Making an annual declaration confirming how the space has been used during the previous financial year by 1 September. See lodge an annual return.

Parking space levy online services

You can use the parking space levy online services to:

  • register for parking space levy
  • advise us of change of details
  • lodge an annual return for the current financial year
  • upload documents
  • access assessments for the current and previous years

Register for parking space levy

When you acquire a parking space within a leviable district, you must register your ownership as soon as you become the owner of the space. If you purchase a parking space during the year, your liability will begin from 1 July after acquisition.

Register for parking space levy

Change of details

Owners registered for parking space levy must report certain changes to Revenue NSW.

Update contact or address details

You must ensure that Revenue NSW has your current contact and address details. To nominate a new authorised representative to act on your behalf, provide full details for that person.

Review and update your notifications delivery preference details

You can now receive your parking space levy notices via email.

To opt in for electronic delivery:

  1. Log in to your parking space levy account
  2. Select communication preferences
  3. Select electronic as your communication method

You will receive an email to your nominated email address where you will be required to verify your email to complete the process.

Advise us of any changes to parking space levy holdings

You must advise us of any changes in the ownership of a parking space within a leviable district.

If you elected to pay by instalments, payments must continue even if the car space is sold prior to the last instalment due date.

If an owner does not advise Revenue NSW that they have sold their car space, liability for the parking space levy will remain in their name and they will continue to receive an annual notice of assessment.

You can also advise us of the disposal of your parking space by lodging an annual return.

Provide bank details for a refund

If you have overpaid your parking space levy you will be eligible for a refund. Please log in to your parking space levy account to nominate the correct bank account for your refund.

Change your details

Lodge an annual return

You are required to lodge an annual return for the parking spaces you owned as at 1 July each year.

The annual return requires you to provide Revenue NSW with information regarding the use of your parking space during the previous tax year.

Through the lodgement of an annual return you can advise us of the disposal of a parking space and claim an exemption.

During the annual return process, we may ask you for the following information:

  • how many car spaces you own
  • supporting documentation for any exemptions you may claim
  • details of ownership changes
  • your contact details (phone number and email address).

When you lodge by 1 September, you will be provided with the following payment options:

  • pay in full by 1 September
  • pay in 4 quarterly instalments due by 1 September, 1 December, 1 March and 1 June.

See more information about your payment options.

What happens if I do not lodge and pay on time?

If you do not lodge an annual return by the due date, a notice of assessment will be issued at the full rate, and you will not have the option to pay in instalments.



If you do not make a payment by the due date, interest will be applied. Daily interest is calculated on any overdue balance. Penalty tax may also be imposed.

For prior year lodgements, send an email to us providing the details of your return and supporting evidence.

Lodge your annual return

Upload documents for your annual return

As part of the annual return process, you may be asked to submit supporting documentation. After submitting your annual return, if you wish to provide additional documents or we request further information, you can provide them to us online.

Upload documents

Access assessments for the current and previous years

You can view the final notices of assessment issued for the current year and the previous four years.

Access assessments


Notice of assessment

A notice of assessment will be issued once Revenue NSW receives your annual return.

Your notice of assessment will reflect the payment option you have selected.

Read more about your parking space levy payment options.

Payment must be made by the due dates outlined on your notice of assessment. Any overdue balance may accrue interest and penalty tax, pursuant to the Taxation Administration Act 1996.


Objections and reviews

If you disagree with our assessment of your parking space levy and you have further information we have not yet considered you can send an email to provide us with the details.

You have the right to lodge a formal objection if you believe we have applied the legislation incorrectly.

You must lodge the objection together with your reasons and supporting evidence within 60 days of the issue date of this assessment.

You must still pay by the due date even if you have lodged an objection as interest will be imposed on any overdue amounts. Should your objection be successful, you will be issued with a refund.

Lodge an objection


More information

For more information, contact us.

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