Australian Capital Territory · Land tax
ACT land tax calculator
Work out ACT land tax for 2026-27 — the Territory’s per-property charge on any residential home that isn’t the owner’s principal residence, built from the $1,778 fixed charge plus a scale on the property’s average unimproved value.
Rates verified against the official sources — how we check.
Your tally
That's an effective 1.24% of your taxable land value, each year.
Estimate for a whole year of liability. Part-year quarters, unit-entitlement apportionment and exemptions change the result — confirm with ACT Legislation Register.
No threshold, no aggregation — if it’s not your home, it’s taxed.
The ACT model is unlike every state: land tax applies to each residential property that isn’t the owner’s principal residence — rented, vacant, or held by a company or trust — from the first dollar of value. Every liable property pays the $1,778 fixed charge plus the AUV scale, and the bill arrives quarterly.
How Australian Capital Territory land tax works
Forget state-style thresholds: in the ACT, every residential property that isn’t the owner’s principal place of residence pays land tax — rentals above all, but also empty second homes and anything owned by a company or trust. Each property is assessed separately on its average unimproved value (AUV): the mean of the last five years of the block’s unimproved values, which smooths out valuation spikes.
The 2026-27 bill is a $1,778 fixed charge plus a marginal scale on AUV: 0.54% to $150,000, 0.64% to $275,000, 1.24% to $1m, then 1.25% and 1.26% beyond $2m. It’s billed quarterly (due 15 August, 15 November, 15 February and 15 May), with liability tested on the first day of each quarter — start renting the place out in September and land tax only starts from the October quarter. Foreign owners add a 0.75% surcharge on AUV.
ACT land tax 2026-27 — fixed charge + AUV scale
| Taxable value | Land tax |
|---|---|
| Every liable property | $1,778 fixed charge |
| AUV up to $150,000 | 0.54% of AUV |
| AUV $150,000 – $275,000 | $810 + 0.64% of AUV over $150,000 |
| AUV $275,000 – $1,000,000 | $1,610 + 1.24% of AUV over $275,000 |
| AUV $1,000,000 – $2,000,000 | $10,600 + 1.25% of AUV over $1,000,000 |
| AUV over $2,000,000 | $23,100 + 1.26% of AUV over $2,000,000 |
Per property, billed quarterly; foreign owners add 0.75% of AUV.
Land tax in ACT — quick answers by value
Annual land tax at each taxable value, computed by the same tested engine as the calculator:
| Taxable land value | Annual land tax |
|---|---|
| $150,000 | $2,588 |
| $300,000 | $3,698 |
| $450,000 | $5,558 |
| $600,000 | $7,418 |
| $750,000 | $9,278 |
| $1,000,000 | $12,378 |
| $1,500,000 | $18,628 |
| $2,000,000 | $24,878 |
Worked examples
- A rented townhouse with a $450,000 AUV: $1,778 + $1,610 + 1.24% × $175,000 = $5,558 a year — a bit under $1,400 a quarter.
- A rented house on a $750,000 AUV: $1,778 + $1,610 + 1.24% × $475,000 = $9,278 a year. A foreign owner adds 0.75% × $750,000 for $14,903.
- A modest unit with a $150,000 AUV still pays $1,778 + $810 = $2,588 — the fixed charge makes cheap properties expensive to tax, proportionally.
Land tax is one line of the annual holding picture — the negative gearing calculator shows the after-tax cost of the whole thing, since land tax is generally deductible against rent. Buying? The LMI calculator covers mortgage insurance over 80% LVR, and the CGT calculator covers the day you eventually sell.
Frequently asked questions
Who pays land tax in the ACT?
How is ACT land tax calculated for 2026-27?
What is AUV?
Why is ACT land tax billed quarterly?
What is the foreign ownership surcharge?
Is there any exemption apart from living in it?
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Sources
- ACT Legislation Register — Land Tax Determination 2026 (DI2026-152)
- ACT Revenue Office — Land tax
- ACT Legislation Register — Land Tax Act 2004
Prefer the method itself? See how to calculate land tax. Rates last verified 2026-08-28 for the 2026-27 assessment year. General information only — not financial, legal or tax advice.