ACT Land Tax Calculator 2025-26
Calculate your annual ACT land tax based on the Average Unimproved Value (AUV) of your property. Includes the fixed charge, variable rates, and foreign owner surcharge. Uses ACT Revenue Office rates for 2025-26.
Foreign owners pay an additional 0.75% surcharge on the AUV.
ACT land tax applies to all investment properties. Enter the Average Unimproved Value (AUV) from your rates notice.
Enter your property land values to calculate your land tax.
You can find the AUV on your council rates notice.
ACT is unique: Fixed charge + no tax-free threshold
Unlike most other states and territories, the ACT has no tax-free threshold for land tax. All non-exempt residential properties are liable regardless of their value.
ACT land tax is made up of two components: a fixed charge of $1,693 per year plus a variable charge calculated on the property's Average Unimproved Value (AUV). This means even properties with very low land values will pay at least the fixed charge.
Land tax is also assessed quarterly (not annually like NSW and Victoria), on 1 July, 1 October, 1 January, and 1 April each year.
ACT land tax rates 2025-26
ACT land tax consists of a fixed charge plus a variable charge based on the property's AUV. The annual fixed charge is $1,693.
Variable rates (on AUV)
| AUV range | Variable charge |
|---|---|
| $0 – $150,000 | 0.54% of AUV |
| $150,001 – $275,000 | $810 + 0.64% of amount over $150,000 |
| $275,001 – $1,000,000 | $1,610 + 1.24% of amount over $275,000 |
| $1,000,001 – $2,000,000 | $10,600 + 1.25% of amount over $1,000,000 |
| $2,000,001+ | $23,100 + 1.26% of amount over $2,000,000 |
The total annual land tax is the fixed charge ($1,693) plus the variable charge from the table above. For example, a property with an AUV of $500,000 would pay $1,693 + $1,610 + 1.24% x ($500,000 - $275,000) = $6,093 per year.
Foreign owner surcharge
Foreign owners of residential property in the ACT pay an additional surcharge of 0.75% of the property's AUV. This applies to:
- Foreign individuals (not Australian citizens or permanent residents)
- Foreign corporations
- Trustees of foreign trusts
What is Average Unimproved Value (AUV)?
ACT land tax is calculated on the Average Unimproved Value (AUV) rather than the current unimproved land value. The AUV is the average of the unimproved values of the property over the most recent 5-year period.
This rolling average approach smooths out year-to-year fluctuations in land valuations, making land tax assessments more stable and predictable. It means a sudden spike in land values will be phased into your land tax over several years.
The unimproved value of land in the ACT is determined annually by the ACT Valuation Office. You can find your property's unimproved value and AUV on:
- Your rates notice from the ACT Revenue Office
- The ACT Revenue Office website
- Your land tax assessment notice
Quarterly assessment dates
Unlike most other Australian jurisdictions which assess land tax annually, the ACT assesses land tax quarterly. The four assessment dates are:
- 1 July – First quarter
- 1 October – Second quarter
- 1 January – Third quarter
- 1 April – Fourth quarter
If a property becomes liable for land tax during a quarter, the liability starts from the beginning of the next quarter. Each quarterly payment is one-quarter of the annual amount.
Exempt properties
The following types of property are generally exempt from ACT land tax:
- Principal place of residence – Your home where you ordinarily live
- Rural land – Land held under a rural lease used for primary production
- Public housing – Land owned by the ACT Housing Commissioner
- Diplomatic properties – Land used by foreign missions and international organisations
- Community organisations – Land used by eligible community and charitable organisations
How ACT compares to other states
The ACT's land tax system is notably different from other Australian jurisdictions:
| Feature | ACT | NSW | Victoria |
|---|---|---|---|
| Tax-free threshold | None | $1,075,000 | $50,000 |
| Fixed charge | $1,693/year | None | None |
| Valuation basis | AUV (5-year average) | Land value | Site value |
| Assessment frequency | Quarterly | Annual | Annual |
| Foreign surcharge | 0.75% | 5% | 4% |
The absence of a tax-free threshold means every non-exempt property in the ACT pays land tax, unlike NSW where properties under $1,075,000 are exempt.
Frequently asked questions
How does ACT land tax work?
ACT land tax has two components: a fixed charge of $1,693 per year and a variable charge based on the Average Unimproved Value (AUV) of the property. The variable charge is calculated using a progressive rate scale. Unlike most other states, there is no tax-free threshold — all non-exempt residential properties are liable.
What is Average Unimproved Value (AUV)?
The AUV is the average of the unimproved land values for a property over the most recent 5-year period. The ACT Government uses this rolling average to smooth out year-to-year fluctuations in land values, providing more stable and predictable land tax assessments.
When is ACT land tax assessed?
ACT land tax is assessed quarterly on 1 July, 1 October, 1 January, and 1 April each year. If a property becomes liable for land tax during a quarter, it is assessed from the start of the next quarter. Each quarterly payment is one-quarter of the annual amount.
Is my principal place of residence exempt?
Yes. Your principal place of residence (PPOR) is exempt from land tax in the ACT. Land tax generally applies to residential properties that are not the owner's main home, such as investment properties and vacant residential land.
What is the foreign owner surcharge?
Foreign owners of residential property in the ACT pay an additional surcharge of 0.75% of the property's AUV on top of the standard land tax. This applies to foreign individuals, foreign corporations, and trustees of foreign trusts. The ACT's 0.75% surcharge is lower than NSW (5%) and Victoria (4%).
How does ACT land tax compare to other states?
The ACT is unique in having no tax-free threshold and a fixed charge component. NSW has a $1,075,000 threshold and Victoria has a $50,000 threshold. However, the ACT uses a 5-year average (AUV) which provides more stability, and the foreign owner surcharge (0.75%) is significantly lower than other states.
Is ACT land tax deductible?
Yes. If you own investment property, land tax is generally deductible as a holding cost against your rental income in your tax return. This applies to both the fixed charge and variable components. Consult a tax professional for advice specific to your situation.
ACT Land Tax Guides
See pre-calculated land tax on common land values and compare nearby thresholds.