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.
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.
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Enter your property land values to calculate your land tax.
You can find the AUV on your council rates notice.
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 consists of a fixed charge of $1,693/year plus a variable charge based on the property's 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 |
For example, a property with an AUV of $500,000 would pay: $1,693 + $1,610 + 1.24% × ($500,000 − $275,000) = $6,093/year.
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.
You can find your property's unimproved value and AUV on:
Unlike most other Australian jurisdictions which assess land tax annually, the ACT assesses land tax quarterly. If a property becomes liable during a quarter, the liability starts from the beginning of the next quarter.
| 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 avg) | 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.
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.
Tax Accuracy & Sources
Estimates ACT land tax based on Average Unimproved Value (AUV). It does not cover exempt properties, part-year liability, or non-residential land.
ACT Land Tax Guides
See pre-calculated land tax on common land values and compare nearby thresholds.