Land Tax Calculator ACT
Current ACT land tax rates, pre-set to the ACT so you can see the quarterly charge on an investment property in seconds.
Select your state and enter your land value to calculate land tax.
ACT land tax rates
| Average unadjusted value (AUV) | Annual land tax equivalent |
|---|---|
| Up to $150,000 | 0.54% of AUV |
| $150,001 to $300,000 | $810 + 0.64% over $150,000 |
| $300,001 to $450,000 | $1,770 + 0.89% over $300,000 |
| $450,001 to $600,000 | $3,105 + 0.94% over $450,000 |
| $600,001 to $750,000 | $4,515 + 0.99% over $600,000 |
| Above $750,000 | $6,000 + 1.12% over $750,000 |
Charged quarterly, no threshold
Unlike every other jurisdiction the ACT charges land tax from the first dollar, billed quarterly alongside your general rates. There is no tax-free threshold to hide below.
The ACT has no threshold. Land tax is charged quarterly on the average unadjusted value (AUV) of every residential property that is not your principal home.
Verified against the ACT Revenue Office published land tax rates, August 2026.
Worked example
A Canberra investor rents out a townhouse with an AUV of $550,000 for the rating year.
Quarterly instalments spread the cost across the year but add general rates on the same notice.
Frequently asked questions
Is there a land tax threshold in the ACT?
No. The ACT charges land tax on the full average unadjusted value of any residential property that is not your principal place of residence, billed quarterly. Even modest units owe land tax from the first dollar.
How is ACT land tax calculated?
The ACT Revenue Office applies a progressive schedule to the property's AUV, rising to 1.12% above $750,000. The annual-equivalent amount is split into four quarterly instalments collected with general rates.
Do owner-occupiers pay land tax in the ACT?
Your principal place of residence is exempt from land tax, though you still pay general rates. Renting the property out, even temporarily, brings it into the land tax net.
How does ACT land tax compare with other states?
There is no threshold, so small portfolios feel it sooner, but top marginal rates around 1.12% are gentler than NSW's 1.6% or SA's 3.7%. Mid-value Canberra rentals typically pay less than Sydney equivalents.
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