Australian Capital Territory 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.
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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 Land
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.
Ownership
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.
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.
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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.