Land Tax on $800,000 in Australian Capital Territory (2025-26)

Annual land tax $9,813.00 ACT land tax on $800,000
Effective rate 1.227%
Taxable value $800,000.00
Threshold used $0.00

Land Tax Breakdown

Land value $800,000
Taxable portion $800,000.00
Base land tax $9,813.00
Surcharges $0.00
Total annual land tax $9,813.00
Effective rate 1.227%

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

Land Value Land Tax Effective Rate
$600,000 $7,333.00 1.222%
$800,000 $9,813.00 1.227%
$1,000,000 $12,293.00 1.229%

Compare Land Tax Across States

State Land Tax Effective Rate
NSW $0.00 0%
SA $0.00 0%
WA $1,250.00 0.156%
QLD $2,500.00 0.313%
VIC $3,450.00 0.431%
TAS $6,238.00 0.780%
ACT $9,813.00 1.227%

Land holdings in this value range

At $600,000 to $2 million in land value, you exceed the thresholds in all states. Land tax is now an ongoing annual cost that must be factored into your investment return calculations. At this level, land tax typically ranges from $2,000 to $30,000 per year depending on the state. The ownership structure (individual vs trust vs company) starts to significantly affect the tax bill because trusts often have lower thresholds and higher rates.

Ownership structure matters

In VIC, trusts have a $25,000 threshold vs $50,000 for individuals. In SA, trusts without a nominated beneficiary pay tax on the entire value at a flat rate (not just the excess). Review whether your current ownership structure is the most tax-efficient for land tax purposes — but balance this against CGT, asset protection, and income tax implications.

Factor land tax into rental yield

Land tax is a recurring annual cost that reduces your net rental yield. On a $1 million land value in VIC, land tax can be $4,975/year — roughly equivalent to 2-3 weeks of rent on a typical investment property. Include land tax in your yield calculations alongside council rates, insurance, and management fees.

PPOR exemption is your biggest lever

Your principal place of residence is exempt from land tax in every state (ACT exempts PPOR from land tax but charges general rates). If you own one investment property and one PPOR, only the investment property is assessed. Some investors restructure to hold PPOR personally and investment properties in different structures.

Typical owners: Multi-property investors, family trusts holding residential investments, and self-managed super funds with investment property.

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.

Threshold: ACT does not use a threshold like other states. Instead, a fixed annual charge (approximately $1,326) applies to each non-PPOR property, plus a marginal rate applied to the AUV. This means even low-value investment properties pay land tax.
Trust ownership: Trusts in the ACT are assessed at the same rates as individuals for land tax purposes. The per-property charge applies regardless of ownership structure.
Foreign owner surcharge: The ACT does not apply a specific foreign owner land tax surcharge. However, general rates and land tax apply equally to all non-PPOR property owners.

How to calculate land tax on $800,000 in ACT

  1. Start with taxable land value of $800,000 in Australian Capital Territory.
  2. Apply the state threshold ($0.00) to determine taxable land value.
  3. Calculate base land tax and add any state surcharges (if applicable).
  4. Confirm the annual land tax result ($9,813.00) 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.

Open ACT calculator

Related Scenarios

FAQs

How much land tax do I pay on $800,000 in ACT?

Land tax on $800,000 in Australian Capital Territory is 9,813.00 per year, based on current 2025-26 rates for individual resident owners. That equals an effective rate of 1.227% 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 $800,000, the taxable portion is 800,000.00. Use the ACT Land Tax Calculator for full details, exemptions and trust rates.

Which state has the lowest land tax on $800k?

At $800,000, New South Wales has the lowest land tax at 0.00. The highest is Australian Capital Territory at 9,813.00.

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 $800k holdings?

At $600,000 to $2 million in land value, you exceed the thresholds in all states. Land tax is now an ongoing annual cost that must be factored into your investment return calculations. At this level, land tax typically ranges from $2,000 to $30,000 per year depending on the state. The ownership structure (individual vs trust vs company) starts to significantly affect the tax bill because trusts often have lower thresholds and higher rates.