ACT land tax calculator
Land tax in Australian Capital Territory on the general rates for individuals, 2026-27.Average unimproved value (AUV), from your land tax or valuation notice.
Land tax a year
$7,418
- General land tax
- $5,640
- Fixed charge
- $1,778
- Of the land value
- 1.24%
General rates for individuals, 2026-27. ACT land tax applies to residential properties that are rented out or owned by foreign owners, and is charged quarterly. The annual figure is the fixed charge plus the marginal rates. Your home is usually exempt. ACT Revenue Office issues the actual assessment.
How land tax works in ACT
ACT land tax is a fixed charge of $1,778 plus marginal rates from 0.54% on the average unimproved value. The top rate is 1.26% above $2,000,000. Your home is usually exempt.
ACT land tax applies to residential properties that are rented out or owned by foreign owners, and is charged quarterly. The annual figure is the fixed charge plus the marginal rates.
ACT land tax rates
| Taxable land value | Land tax |
|---|---|
| Up to the next band | 0.54% of the value |
| More than $150,000 | $810 plus 0.64% of the value over $150,000 |
| More than $275,000 | $1,610 plus 1.24% of the value over $275,000 |
| More than $1,000,000 | $10,600 plus 1.25% of the value over $1,000,000 |
| More than $2,000,000 | $23,100 plus 1.26% of the value over $2,000,000 |
| Plus a fixed charge of $1,778 a year. | |
Land tax at common land values
| Land value | Land tax a year | Of the value |
|---|---|---|
| $500,000 | $6,178 | 1.24% |
| $750,000 | $9,278 | 1.24% |
| $1,000,000 | $12,378 | 1.24% |
| $1,500,000 | $18,628 | 1.24% |
| $2,000,000 | $24,878 | 1.24% |
| $3,000,000 | $37,478 | 1.25% |
| $5,000,000 | $62,678 | 1.25% |
Source
Rates from ACT Revenue Office. Check your assessment with them, especially for land held in a trust or company, or by a foreign owner.