Land Tax Calculator Australian Capital Territory
ACT assesses land tax QUARTERLY on the Average Unimproved Value (AUV) of all ACT investor residential property you hold.
Your ACT land holding
The unimproved (site) value of ALL investment land you hold in ACT. PPOR excluded.
Trusts and companies face different thresholds in NSW, VIC, and QLD.
ACT annual land tax
$7,333
ACT fixed charge $1,693 + 5-band marginal AUV scale
Notes
- ACT land tax is quarterly for investor-owned residential property. A fixed charge plus a 5-band marginal rate on AUV applies; there is no threshold - any investor-held residential land is liable. Figures are annualised.
You'll pay this every year
Land tax is an annual deductible expense, and it climbs as you add ACT property. Vestly aggregates your land values automatically, flags threshold cliffs before they hit, and files land tax into your EOFY deduction pack.
Track land tax across your portfolioStart a 7-day free trial, $0 today. Then $9.90 per active property a month, GST included. Cancel anytime.
How ACT land tax works
The ACT Revenue Office administers Canberra land tax. ACT is uniquely structured: there is NO threshold (every investor block is liable), a fixed annual charge applies to every property, and a 5-band marginal scale on AUV stacks on top. Bills are quarterly, not annual.
Threshold
No threshold - every investor-held residential block is liable.
Assessment date
Quarterly: 1 July, 1 October, 1 January, 1 April
Australian Capital Territory land tax brackets (FY 2025-26)
| Taxable land value | Annual tax |
|---|---|
| Fixed charge (all blocks) | $1,693 per year |
| $0 - $150,000 AUV | 0.54% of AUV |
| $150,001 - $275,000 | $810 + 0.64% over $150,000 |
| $275,001 - $1,000,000 | $1,610 + 1.24% over $275,000 |
| $1,000,001 - $2,000,000 | $10,600 + 1.25% over $1,000,000 |
| $2,000,001+ | $23,100 + 1.26% over $2,000,000 |
Source: ACT Revenue Office - land tax rates
Worked example
A ACT investor holding $600,000 of aggregate unimproved land value in ACT pays approximately $7,333 in annual ACT land tax (individual schedule, no foreign-owner surcharge).
PPOR (main residence) exemption
Your principal place of residence is exempt from ACT land tax. The ACT also exempts properties owned by community housing providers, defence service homes, and certain not-for-profit organisations.
Trusts, companies, and SMSFs
ACT applies the same schedule to individuals, companies, and trusts. The fixed charge applies per block. SMSFs are treated as separate trustees - one fixed charge per property held.
Foreign-owner surcharge
ACT does not currently levy a foreign-owner land tax surcharge (the ACT foreign investor duty applies to stamp duty only).
Due dates and how to pay
Quarterly notices issue 4 weeks before each due date (1 Aug, 1 Nov, 1 Feb, 1 May). Pay each instalment or set up direct debit. The ACT is progressively replacing stamp duty with land tax over a 20-year transition (2012-2032).
Common questions
Why does ACT have no land-tax threshold?
ACT is replacing stamp duty with land tax over a 20-year transition (2012-2032). To make this revenue-neutral, every investor block contributes - the fixed charge + marginal scale spreads the burden. Owner-occupiers (PPOR) remain exempt.
How is ACT land tax calculated for a $600,000 AUV investor block?
Fixed charge $1,693 + marginal: $1,610 + 1.24% of ($600,000 - $275,000) = $1,693 + $1,610 + $4,030 = $7,333 per year.
Is ACT land tax really billed quarterly?
Yes - on 1 Aug, 1 Nov, 1 Feb, and 1 May. Each invoice covers one quarter. Direct debit smooths the cash flow.
What is the ACT Average Unimproved Value (AUV)?
A 3-year rolling average of unimproved land value, used to smooth annual swings. AUV replaces "site value" used in other states.
Does the ACT fixed charge increase with block size?
No - the fixed charge is a flat $1,693 per investor block, regardless of size. The marginal scale picks up the value-based component.
When is ACT land tax payable?
Quarterly, with the due date 4 weeks after notice issue. Late payment attracts daily interest. Direct debit is the easiest option for landlords.
Investing across multiple states?
Land tax is assessed per state, with different thresholds, rates, and surcharges. Compare all 8 jurisdictions side-by-side on the National Land Tax Calculator page.
Verified May 2026. Source: ACT Revenue Office. Indicative. Land tax is assessed by ACT Revenue Office based on unimproved capital value. This calculator is not financial advice.
Track ACT land tax across your portfolio
Vestly aggregates your ACT land values automatically as you add properties, surfaces threshold cliffs before they hit, and flags surcharge eligibility. $9.90 per active property a month, GST included.
Start free trialStart a 7-day free trial, $0 today. Then $9.90 per active property a month, GST included. Cancel anytime.