Property investing
Land tax in the ACT
How ACT land tax works with no threshold, the full rate scale, and worked examples for an investor, checked against the ACT Revenue Office's own figures.
Key points
- No tax-free threshold; a fixed charge of $1,778 plus a rate on each property's value.
- On a property with an average unimproved value of $800,000, land tax is $9,898 a year at general rates.
- Your own home is generally exempt; an investment property is not.
- Land tax is charged every year you hold the land, not once like stamp duty.
ACT land tax at a glance
There is no tax-free threshold: every rented or investment property pays a fixed charge plus a rate on its value. Your home is generally exempt; the tax falls on land that isn't your home, such as an investment property. The top rate is 1.26% of the value above $2,000,000. (ACT Revenue Office, verified 7 Aug 2026)
These rates apply to the 2026-27 financial year. Land tax is charged every year you own the land, so on an investment property it is a holding cost, not a one-off cost like stamp duty.
Australian Capital Territory land tax rates
| Average unimproved value (per property) | Land tax for the year |
|---|---|
| Up to $150,000 | 0.54% of the value |
| More than $150,000, up to $275,000 | $810 + 0.64% of the value above $150,000 |
| More than $275,000, up to $1,000,000 | $1,610 + 1.24% of the value above $275,000 |
| More than $1,000,000, up to $2,000,000 | $10,600 + 1.25% of the value above $1,000,000 |
| More than $2,000,000 | $23,100 + 1.26% of the value above $2,000,000 |
| Every taxable property | plus a fixed charge of $1,778 |
Source: the ACT Revenue Office (ACT Revenue Office, verified 7 Aug 2026).
Worked examples
One investment property, Australian resident owner, at an average unimproved value of $500,000, $800,000, $1,200,000 and $2,000,000. The value is the figure after exemptions and the territory's own valuation rules, not the price you paid.
| Average unimproved value (per property) | Land tax | Working |
|---|---|---|
| $500,000 | $6,178 | $1,778 fixed charge + $1,610 + 1.24% of the $225,000 above $275,000 = $6,178 |
| $800,000 | $9,898 | $1,778 fixed charge + $1,610 + 1.24% of the $525,000 above $275,000 = $9,898 |
| $1,200,000 | $14,878 | $1,778 fixed charge + $10,600 + 1.25% of the $200,000 above $1,000,000 = $14,878 |
| $2,000,000 | $24,878 | $1,778 fixed charge + $10,600 + 1.25% of the $1,000,000 above $1,000,000 = $24,878 |
The same $800,000, owned differently
| Owner | Land tax |
|---|---|
| An individual (general rates) | $9,898 (ACT Revenue Office, verified 7 Aug 2026) |
| A foreign owner, including the surcharge | $15,898 (ACT Revenue Office, verified 7 Aug 2026) |
How the value is worked out
The ACT taxes each rented or investment property separately, on its average unimproved value (AUV) over up to five years, 2022 to 2026 for 2026-27, plus a fixed charge of $1,778. There is no tax-free threshold. (ACT Revenue Office, verified 7 Aug 2026) It is assessed quarterly on the property's status on 1 July, 1 October, 1 January and 1 April, for whole quarters only. (ACT Revenue Office, verified 22 Oct 2026)
Your home
A principal place of residence is generally exempt, with conditions that differ by state. (ACT Revenue Office, verified 7 Aug 2026) Read the exemption rules on the revenue office's own page before relying on one, especially for a home that is partly rented, owned with others or held in a trust or company.
Foreign owners, trusts and companies
A foreign owner of residential land pays a surcharge of 0.75% of the AUV a year on top of land tax. (ACT Revenue Office, verified 7 Aug 2026)
For every state side by side, see land tax by state; for surcharges and trusts across all states, see land tax for investors.
Common questions
Is there a land tax threshold in the ACT?
No. ACT land tax applies to residential land that isn't the owner's home from the first dollar of average unimproved value, plus a fixed charge of $1,778 a property for 2026-27.
How often is ACT land tax charged?
Quarterly, based on the property's status on 1 July, 1 October, 1 January and 1 April.
Practical checklist
Before you budget for land tax in Australian Capital Territory
- Add up the taxable value of all the land you already own in Australian Capital Territory, not just the new property
- Check whether the property, or the buyer, is a trust, company or foreign person: the rates differ
- Check the principal place of residence conditions if any part of the home will be rented
- Confirm the figure with the ACT Revenue Office's own calculator or assessment before relying on it
Questions for a professional
- What will my total taxable land value in Australian Capital Territory be once this property is added?
- Does my ownership structure (individual, joint, trust or company) change the rate I pay?
- Do any exemptions or concessions apply to this land?
Official resources
- ACT Revenue Office: How land tax is calculated
- ACT Revenue Office: Foreign ownership surcharge
- ACT Revenue Office: Land tax exemptions
Important limitations: General information only, not tax or financial advice, and not a statement of your own land tax. The worked examples use the published rate scale on a single taxable value; your assessment depends on all the land you own, exemptions, ownership shares and the valuation the revenue office uses. Amounts are shown to the cent; the revenue office's own notice decides the amount payable.
Sources and methodology
- How land tax is calculated | ACT Revenue Office — ACT Revenue Office (retrieved 7 Aug 2026). Licence: CC BY 4.0
- Foreign ownership surcharge for land tax | ACT Revenue Office — ACT Revenue Office (retrieved 7 Aug 2026). Licence: CC BY 4.0
- How land tax is calculated | ACT Revenue Office — ACT Revenue Office (retrieved 22 Oct 2026). Licence: CC BY 4.0
- Land tax exemptions | ACT Revenue Office — ACT Revenue Office (retrieved 7 Aug 2026). Licence: CC BY 4.0
Figures on this page are drawn from Delora's local knowledge graph, refreshed from these primary sources and checked for changes on a regular schedule. If a figure here looks out of date, the official source above is always the authority — please let us know.
Evidence record