Rates current as at 2026-08-03
ACT Land Tax Calculator
The ACT taxes any residential property that is not your home - rented or vacant - from the first dollar of land value. A $1,778 fixed charge plus a valuation charge on AUV, billed quarterly.
- Rates verified
- 2026-08-03
- Source
- ACT Revenue Office
- Threshold
- None
Your land holdings
Land tax this year (general rates)
$5,558/yr
No tax-free threshold
Unlike every state, the ACT has no tax-free threshold - land tax applies from the first dollar of AUV the moment a residential property stops being your principal place of residence. There is no crossing year to project: if it is rented or vacant, it is taxed.
Land tax is one line of the deal. The full audit carries it through every year of the projection, including the year the threshold is crossed.
Deal Auditor - in build, not yet available
Published charges (ACT Revenue Office source). This is the annual total (fixed charge plus valuation charge) for a residential property that is not your PPR; the ACT bills it quarterly. Foreign owners pay an extra 0.75% of AUV - not modelled here. Estimates only - confirm your assessment with ACT Revenue Office.
How ACT land tax works
ACT land tax works differently from every state: there is no tax-free threshold and no annual snapshot date. Any residential property that is not your principal place of residence - rented or left vacant - attracts a fixed charge of $1,778 plus a valuation charge on its average unimproved value, assessed and billed quarterly. At a $450,000 AUV that is $5,558 a year before rent starts flowing.
The quarterly model cuts both ways: liability starts the quarter after tenants move in, and stops when you genuinely move in yourself. For investors the practical effect is a land tax bill from day one on every ACT rental, at any value - there is no headroom to manage and no crossing year to defer. Our Deal Auditor carries that line through the full 10-year projection - this page is the standalone ACT check.
Land tax is the holding cost - the purchase-day tax is stamp duty, and ACT has its own scale for that too: the ACT stamp duty calculator shows what the same property costs on the way in.
Frequently asked questions
How is land tax calculated in the ACT?
A fixed charge of $1,778 plus a valuation charge on the property's average unimproved value (AUV): 0.54% up to $150,000, then marginal rates of 0.64%, 1.24%, 1.25% and 1.26% as AUV rises. On a $450,000 AUV the annual total is $5,558, billed in quarterly instalments. It applies to residential property that is not your principal place of residence.
Is there a land tax threshold in the ACT?
No - the ACT is the only jurisdiction with no tax-free threshold. Land tax starts from the first dollar of AUV as soon as the property is rented or otherwise not your home. Owner-occupied homes pay general rates but not land tax.
What is AUV and where do I find it?
Average unimproved value - the unimproved land value averaged over up to 5 years of valuations, which smooths out spikes. It appears on your annual rates assessment notice, and it is the base for both general rates and land tax.
When does ACT land tax start and stop?
It is assessed quarterly: liability follows the property's status on each quarterly assessment day. Rent the property out and land tax starts from the next quarter; move in as your home and it stops - unlike the annual snapshot states, the ACT adjusts within the year.
Is this an official assessment?
No - it is an estimate from the 2026-27 charges published by the ACT Revenue Office, current as at the date shown. Your assessment depends on your property's AUV and its status each quarter. Confirm with the ACT Revenue Office calculator.