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ACT · fixed charge $1,778 2026–27 (fixed charge from 1 July 2026)
Land Tax Calculator — Australian Capital Territory
Work out ACT land tax for a property from its average unimproved value, using the rates published by ACT Revenue Office. Every liable property pays a $1,778 fixed charge plus a valuation charge — and unlike every other state, the ACT assesses each property separately.
1 Enter your total land value2 See the land tax you owe
Step 2 · your result
Estimated land tax
$0
for the 2026–27 (fixed charge from 1 July 2026)
- Average unimproved value
- $0
- Fixed charge per property
- $0
- Effective rate
- —
Rates from ACT Revenue Office, checked 15 October 2026. General estimate only — not tax advice.
ACT land tax rates
| Total taxable value of land | Land tax payable |
|---|---|
| Fixed charge (every liable property) | $1,778 |
| AUV up to $150,000 | 0.54% of the AUV |
| AUV $150,000 to $275,000 | $810 + 0.64% of the part above $150,000 |
| AUV $275,001 to $1,000,000 | $1,610 + 1.24% of the part above $275,000 |
| AUV $1,000,000 to $2,000,000 | $10,600 + 1.25% of the part above $1,000,000 |
| AUV $2,000,000 and higher | $23,100 + 1.26% of the part above $2,000,000 |
The fixed charge and the valuation charge are separate lines on your assessment, and the fixed charge applies to every liable property — including one with a low value.
Source: ACT Revenue Office, checked 15 October 2026. Table reproduced exactly as published.
What you need to know about ACT land tax
- Land tax applies to residential property in the ACT that is not your principal place of residence — rented or vacant property. Your own home is exempt.
- It is charged per property, on that property’s average unimproved value (AUV) — the average of its unimproved value over up to five years. It is not charged on your combined holdings, which is how every other state does it.
- There is a flat fixed charge of $1,778 for the year from 1 July 2026, on top of the valuation charge. A property with a low AUV still pays it.
- The charge is assessed on the status of the property at 1 July, 1 October, 1 January and 1 April, and billed quarterly — there is no day-by-day pro-rating inside a quarter.
- A foreign ownership surcharge applies on top for foreign owners, with its own rate and its own notification requirement.
- For a unit-titled property the valuation charge is worked out on the whole complex’s residential AUV and then multiplied by the unit entitlement percentage.
Frequently asked questions
What is the land tax threshold in Australian Capital Territory?
Australian Capital Territory has no land tax threshold. Every liable property pays the fixed charge of $1,778 for the year, plus a rate worked out from that property’s average unimproved value. There is therefore no land value low enough to leave you paying nothing.
Is land tax charged on each property, or on my total land value?
On each property separately. The ACT is the only jurisdiction that works this way — the charge for a property is based on that property’s own average unimproved value, and the fixed charge applies to every liable property you own. Own two investment units and you can receive two separate land tax bills.
Is my home exempt from land tax in Australian Capital Territory?
Generally yes — your principal place of residence is exempt. Investment properties, holiday homes and vacant land are generally not.
Are these the rates for everyone?
These are the general rates. A separate surcharge land tax applies to foreign owners, with its own rates — the general and premium thresholds do not apply to it.
How accurate is this calculator?
It applies the exact bands published by ACT Revenue Office, checked 15 October 2026. It is a general estimate only: it does not account for exemptions, concessions, surcharges, or your ownership structure. Confirm your assessment with ACT Revenue Office.
Other states
- Land tax calculator — New South Wales (threshold $1,075,000)
- Land tax calculator — Victoria (threshold $50,000)
- Land tax calculator — Queensland (threshold $600,000)
- Land tax calculator — Western Australia (threshold $300,000)
- Land tax calculator — South Australia (threshold $936,000)
- Land tax calculator — Tasmania (threshold $125,000)
- All land tax calculators
Buying as well as owning? Stamp duty in ACT is the one-off tax on the purchase itself — land tax only starts once you own it.