Land Tax on $400,000 in Australian Capital Territory (2025-26)
Land Tax Breakdown
| Land value | $400,000 |
| Taxable portion | $400,000.00 |
| Base land tax | $4,853.00 |
| Surcharges | $0.00 |
| Total annual land tax | $4,853.00 |
| Effective rate | 1.213% |
Assumes individual resident owner with no foreign or absentee surcharges. Principal place of residence is generally exempt from land tax, and ACT land tax applies to non-PPOR residential properties.
Compare Nearby Land Values in ACT
Compare Land Tax Across States
Land holdings in this value range
At land values under $600,000, you may fall below the tax-free threshold in several states — NSW ($1.075M), QLD ($600k), and SA ($688k) all exempt land below these values. However, VIC ($50k), TAS ($87k), WA ($300k), and ACT (no threshold) will still charge land tax. The key question at this level is whether your total aggregated land holdings exceed the threshold, not just one property's land value.
Aggregation is the trap
Land tax is calculated on the total unimproved land value of all your taxable land in a state — not per property. Two investment properties with $300,000 land value each means $600,000 in aggregate, pushing you above the WA and TAS thresholds even though neither property individually would trigger tax.
Check your unimproved land value
Your land tax is based on the unimproved (site) value, not the property's market value. A $600,000 house on a $300,000 block is assessed at $300,000. You can find your land value on the council rates notice or through the state Valuer General.
Typical owners: Single-property investors, regional landowners, and owners of units or apartments where the land component is shared among strata lots.
Land Tax in Australian Capital Territory
The ACT land tax system is unique: it applies only to residential properties that are not the owner's principal place of residence (non-PPOR). ACT land tax consists of a fixed charge plus a percentage of the average unimproved value (AUV). The ACT is also phasing out stamp duty over time, partially funding the transition through higher land tax and general rates.
How to calculate land tax on $400,000 in ACT
- Start with taxable land value of $400,000 in Australian Capital Territory.
- Apply the state threshold ($0.00) to determine taxable land value.
- Calculate base land tax and add any state surcharges (if applicable).
- Confirm the annual land tax result ($4,853.00) and compare with nearby values or other states.
ACT Land Tax Calculator
Need a detailed calculation for Australian Capital Territory? Use the ACT calculator to adjust ownership type, surcharges, and multiple properties.
Related Scenarios
FAQs
How much land tax do I pay on $400,000 in ACT?
Land tax on $400,000 in Australian Capital Territory is 4,853.00 per year, based on current 2025-26 rates for individual resident owners. That equals an effective rate of 1.213% of land value.
What is the land tax threshold in ACT?
Australian Capital Territory applies land tax once your taxable land value exceeds the state threshold. For $400,000, the taxable portion is 400,000.00. Use the ACT Land Tax Calculator for full details, exemptions and trust rates.
Which state has the lowest land tax on $400k?
At $400,000, New South Wales has the lowest land tax at 0.00. The highest is Australian Capital Territory at 4,853.00.
Does this land tax include foreign owner surcharges?
No. These results assume an individual resident owner without foreign or absentee surcharges. Some states apply extra land tax for foreign or absentee owners. If that applies to you, use the state calculator for a full breakdown.
What should I know about land tax on $400k holdings?
At land values under $600,000, you may fall below the tax-free threshold in several states — NSW ($1.075M), QLD ($600k), and SA ($688k) all exempt land below these values. However, VIC ($50k), TAS ($87k), WA ($300k), and ACT (no threshold) will still charge land tax. The key question at this level is whether your total aggregated land holdings exceed the threshold, not just one property's land value.