Work out betterment levy instantly with clear inputs, formula shown and shareable results.
A betterment levy recovers part of the increase in land value created by public investment, such as a new road, metro station or change of zoning. The levy applies to the uplift above an exempt threshold, so the effective rate on the whole increase is always lower than the headline rate.
Betterment levy
Levy = (value after - value before - exemption) x levy rate
Preliminary estimate only. Betterment levy rules, rates and valuation dates are set by statute and vary by jurisdiction.
Levy = (value after - value before - exemption) x levy rate. A betterment levy recovers part of the increase in land value created by public investment, such as a new road, metro station or change of zoning.
Because the increase arises from public spending, not from anything the owner did. Recovering part of it funds the infrastructure and reduces windfall gains from rezoning decisions.
This calculator takes 4 inputs: Land value before the scheme, Land value after the scheme, Betterment levy rate, Exempt threshold. The pre-filled defaults are a realistic worked example — replace them with your own site or project figures.