calx.io/ACT Land Tax Calculator
Calculate ACT land tax for 2026-27 on rented residential property, using the fixed charge plus marginal rates on average unimproved value.
Use the average unimproved value from your rates notice. ACT land tax applies only to residential properties that are rented (or owned by a company or trustee).
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.
Frequently asked questions
How is land tax calculated in the ACT?
ACT 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; holdings are not aggregated.
What is average unimproved value (AUV)?
The average of the block’s unimproved land values over up to five years, shown on your rates notice. Using a five year average smooths out sharp valuation changes.
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.