ACT Land Tax Calculator
Estimate annual ACT land tax from a property's Average Unimproved Value — the fixed charge plus valuation charge, with the owner-occupier exemption built in. Rates from the ACT Revenue Office.
Land tax details
Before you start
Use your land value, not the property price
ACT: the property's Average Unimproved Value (AUV)
Land Tax Summary
Australian Capital Territory — ownership at midnight 1 July (quarterly)
Annual land tax
$0
ACT general scale
Enter your taxable land value to see your bill
- Tax-free threshold
- None
- Value over $0
- $0
- Assessed on
- 1 July (quarterly)
Calculations run in your browser — your property details are never sent to a server.
ACT land tax rates (AUV valuation charge)
Each liable property pays a fixed charge of $1,693 plus the valuation charge below on its Average Unimproved Value. Ownership is assessed from 1 July (quarterly).
| Taxable land value | Base tax | Rate above threshold |
|---|---|---|
| $0 – $150,000 | $0 | 0.54% |
| $150,000 – $275,000 | $810 | 0.64% |
| $275,000 – $1,000,000 | $1,610 | 1.24% |
| $1,000,000 – $2,000,000 | $10,600 | 1.25% |
| $2,000,000 and above | $23,100 | 1.26% |
Source: ACT Revenue Office.
ACT Land Tax FAQs
What is the land tax threshold in ACT?
The ACT has no tax-free threshold — every liable (non-owner-occupied) residential property pays the fixed charge of $1,693 plus the AUV valuation charge from the first dollar. The exemption that matters is owner-occupancy: your own home pays no land tax at all.
How much land tax will I pay on $600,000 in ACT?
On $600,000 of taxable AUV, the ACT general scale produces $7,333 a year, including the $1,693 fixed charge. Trust or company ownership, surcharges and exemptions change the figure — enter your own details in the calculator above for your estimate.
When is land tax assessed in ACT?
ACT assesses ownership at 1 July (quarterly) for the financial year. What you own at that date sets the whole year's bill, with no pro-rating for mid-year sales.
Is my home exempt from land tax in ACT?
Yes — owner-occupied homes are completely outside ACT land tax. The tax only applies while a residential property is rented, vacant and not your principal residence, or owned by a company or trust.
Who pays land tax in the ACT?
Only owners of residential property that isn't their principal place of residence — typically rentals, vacant homes and properties owned by companies or trusts. Owner-occupied homes are exempt entirely, which makes ACT land tax effectively an investor tax. Commercial property is excluded (it pays commercial rates instead).
How is ACT land tax calculated?
Each liable property is charged a fixed amount of $1,693 per year plus a valuation charge — a marginal scale applied to the property's Average Unimproved Value (AUV), starting at 0.54% and reaching 1.26% above $2,000,000. Unlike the states, there's no aggregation across properties and no tax-free threshold.
Is ACT land tax billed annually?
No — it's billed quarterly, in line with rates. The calculator shows the annual total; divide by four for the quarterly instalment. Liability is checked quarter by quarter, so a property that becomes owner-occupied part-way through the year stops accruing land tax from the next quarter.
Land tax in other states
Each state assesses only the land within its borders, with its own threshold and scale — compare them all on the land tax calculator hub.
This is an estimate, not an assessment
ACT Revenue Officeapplies exemptions, joint-ownership rules and grouping provisions this calculator can't see. Confirm your liability against your assessment notice or the official rates page.
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