Australian Capital Territory Land Tax Calculator
See how much land tax you could pay each year on a rented home in the Australian Capital Territory, using the 2026-27 fixed charge and marginal rates.
- No ads. No account.
- Calculated in your browser.
- Sources you can check.
Land tax in the Australian Capital Territory at a glance
- Assessment
- 2026-27
- Tax-free threshold
- None (rented property only)
- Top marginal rate
- 1.26%
- Foreign ownership surcharge
- 0.75%
Assessed per property on its average unimproved value (AUV), not aggregated. Applies to rented residential property and land held by a company or trustee.
Your figures
Your land
Choose the location and enter the taxable land value.
Enter the average unimproved value (AUV) from the property's rates notice. In the ACT, calculate each rental property separately. Land tax applies to rented residential properties, and to residential property owned by a company or trustee.
Choose the ownership type and whether the owner is foreign or absentee.
Estimates only, not financial or legal advice. Land tax rates, thresholds, exemptions, and aggregation and grouping rules change and vary with individual circumstances. Always confirm with the relevant state revenue office before relying on a figure.
Your result
What land tax costs in the Australian Capital Territory
An individual holding taxable land in ACT, at three land values, under the rates above.
| Land value | Land tax a year | Share of land value |
|---|---|---|
| $500,000 | $6,178 | 1.24% |
| $700,000 | $8,658 | 1.24% |
| $900,000 | $11,138 | 1.24% |
Land value means the unimproved site value of all your taxable land added together, which is well below what the properties would sell for. These figures assume the land is not your home, since your principal place of residence is exempt, and that you are not a foreign owner. Companies and trusts are assessed differently in some states. Estimates only, not an assessment.
Related calculators
Frequently asked questions
How is land tax calculated in the ACT?
In the Australian Capital Territory, land tax applies only to residential property that is not your principal place of residence, typically rentals. For 2026-27 it is a $1,778 fixed charge plus marginal rates from 0.54% to 1.26% of the property's average unimproved value (AUV), billed quarterly. Each property is assessed on its own AUV, and holdings are not aggregated.
What is average unimproved value (AUV)?
It is the average of your block's unimproved land values over up to five years, and it is shown on your rates notice. Using a five year average smooths out sharp changes in valuation.
Do foreign owners pay more in the ACT?
Yes. Foreign owners of residential land pay a surcharge of 0.75% of AUV per year, on top of any land tax.