Skip to content
Real Estate Insight

Land tax

ACT land tax calculator 2026-27

The ACT charges land tax on every rented home from the first dollar: a fixed charge plus a charge on the average unimproved value. Units pay a share of the whole complex's charge. Enter your figures from your rates notice.

By the Real Estate Insight team · Last reviewed 6 October 2026 · How we check our numbers

Property

$

From your rates notice. The ACT taxes each rental property on its own.

Decides whether a foreign owner surcharge applies. Each state draws the line differently.

Australian Capital Territory · 2026-27 land tax year

$7,418 a year

General rates (each property separately). 1.24% of the land value. Each extra $1,000 of land adds $12.40.

How it adds up

Fixed charge $1,778
Valuation charge $5,640
Total$7,418

The same $600,000 of land in every state

An Australian citizen holding it personally. ACT: one property with this AUV.

NSW Nil
VIC $2,250
QLD $500
WA $1,170
SA Nil
TAS $3,237.50
ACT $7,418
NT No land tax

About this estimate. General information, not advice. Rates and thresholds for the land tax year shown, checked against each revenue office. Your home, primary production land and other exempt land aren't counted. Revenue offices add up everything you own in the state (except in the ACT), and joint owners are also assessed on their shares alongside their other land, so your notice can differ. How we check our numbers.

ACT land tax rates for 2026-27

Every rented residential property pays a fixed charge of $1,778 (up from $1,693 in 2025-26), plus a valuation charge on its average unimproved value.

Land valueLand tax
$0 to $150,000$1,778 plus 0.54% of the value
$150,001 to $275,000$1,778 plus $810 plus 0.64% of the value over $150,000
$275,001 to $1,000,000$1,778 plus $1,610 plus 1.24% of the value over $275,000
$1,000,001 to $2,000,000$1,778 plus $10,600 plus 1.25% of the value over $1,000,000
More than $2,000,000$1,778 plus $23,100 plus 1.26% of the value over $2,000,000

The annual amount is split into quarterly charges, weighted by the number of days in each quarter.

Units and apartments

For a unit, the valuation charge is worked out on the AUV of the whole complex (its residential part), then multiplied by your unit entitlement. The fixed charge is added in full. Because a complex's AUV usually sits in the top bracket, a unit pays close to 1.26% of its share of the land. With a 1% entitlement in a complex with a $12 million AUV, the total is $3,269 a year.

Each property is taxed on its own

The ACT doesn't add up your holdings the way the states do, so a second rental doesn't push the first into a higher bracket. Companies and trusts pay the same rates as individuals, but can't claim the principal place of residence exemption. Commercial land isn't subject to land tax.

Quarterly assessments and AUV

The status of each property is checked on 1 July, 1 October, 1 January and 1 April, and each quarter is charged in full. The AUV is the average of the unimproved values over up to five years: for 2026-27, the values from 2022 to 2026.

Foreign owners and exemptions

Foreign owners of residential land pay a surcharge of 0.75% of the AUV a year, unless they live in the property as their home. Your own home is exempt, and so is a property rented at nil or nominal rent or unfit to live in. If you rent out a granny flat on your home's block, that share of the floor area is taxable.

Questions people ask

Is there a land tax threshold in the ACT?
No. Every residential property that isn't someone's home pays land tax from the first dollar: a fixed charge of $1,778 a year in 2026-27, plus a valuation charge on the land.
How is ACT land tax calculated?
A $1,778 fixed charge plus a valuation charge on the property's average unimproved value (AUV): 0.54% up to $150,000, rising in steps to 1.26% above $2 million. The total is split into four quarterly charges.
How much land tax is payable on a house with a $600,000 AUV?
$7,418 a year: the $1,778 fixed charge, plus $1,610, plus 1.24% of the $325,000 above $275,000.
How is land tax worked out for a unit?
The valuation charge is worked out on the AUV of the whole complex, then multiplied by your unit entitlement. You pay the full fixed charge on top. A unit with a 1% entitlement in a complex with a $12 million AUV pays $3,269 a year.
Does the ACT add up all my properties?
No. Unlike the states, the ACT charges each rented property on its own, so owning two doesn't push either into a higher bracket.
When is ACT land tax charged?
Quarterly, based on the property's status on 1 July, 1 October, 1 January and 1 April. Each quarter is charged in full; there's no daily pro-rating.
Do foreign owners pay more?
Yes, a surcharge of 0.75% of the AUV a year on residential land. It doesn't apply to Australian citizens, permanent residents, New Zealand citizens on a special category visa or anyone ordinarily resident in Australia, or to a foreign owner living in the property as their home.

Sources