ACT land tax rates
| Average unimproved value (AUV) | Valuation charge (2026–27) |
|---|---|
| Up to $150,000 | 0.54% of the AUV |
| $150,001 to $275,000 | $810 plus 0.64% of the AUV above $150,000 |
| $275,001 to $1,000,000 | $1,610 plus 1.24% of the AUV above $275,000 |
| $1,000,001 to $2,000,000 | $10,600 plus 1.25% of the AUV above $1,000,000 |
| Over $2,000,000 | $23,100 plus 1.26% of the AUV above $2,000,000 |
How ACT land tax works
In the ACT, land tax applies to residential properties that are rented out (and some others not used as a home). It's charged per property, not on your combined holdings, and there's no tax-free threshold.
Each property pays a fixed charge of $1,778 from 1 July 2026, plus a valuation charge on its average unimproved value (AUV), which averages up to 5 years of land values. It's assessed quarterly.
For units, the valuation charge is worked out for the whole complex and then split by unit entitlement, so this calculator suits houses best.
ACT land tax at common land values
| Land value | Land tax per year | Per month |
|---|---|---|
| $400,000 | $4,938 | $412 |
| $600,000 | $7,418 | $618 |
| $800,000 | $9,898 | $825 |
| $1,000,000 | $12,378 | $1,032 |
| $1,500,000 | $18,628 | $1,552 |
| $2,000,000 | $24,878 | $2,073 |
| $3,000,000 | $37,478 | $3,123 |
Per property, including the $1,778 fixed charge.
What's exempt
- Your home: your principal place of residence is exempt in every state.
- Primary production land used for farming is usually exempt.
- Other exemptions can apply to some retirement villages, charities and new build-to-rent developments.
Land tax is a deductible expense for a rental property. See how it affects your costs with the mortgage calculator, and check ACT stamp duty before you buy.
Common questions
How is ACT land tax calculated?
A fixed charge of $1,778 from 1 July 2026, plus a valuation charge on the property's average unimproved value, using marginal rates from 0.54% to 1.26%.
Is there a land tax threshold in the ACT?
No. Every rented residential property pays at least the fixed charge.
Do I pay ACT land tax on my own home?
No. Land tax applies to rented residential property, not the home you live in. You still pay general rates.
Land tax in other states
Estimates for general information only. Your assessment notice is final. Source: ACT Revenue Office, how land tax is calculated.