ACT land tax calculator
Enter the land value for a yearly land tax figure in Australian Capital Territory, then say who the owner is and what the land is used for.
The ACT land tax in brief
There is no tax-free threshold here, so every parcel of land pays at least the fixed charge in the first band. By land value, we mean only what the land itself is worth, leaving out the house and any other buildings.
- Threshold
- No threshold applies
- The first rate
- $1,778 plus 0.54%
- When your land is checked
- Each quarter: 1 July, 1 October, 1 January and 1 April
- Land value applied
- Average unimproved value, based on up to 5 years of data
The ACT land tax threshold and rates
A rate applies only to the part of your land value that sits above the point where that rate begins. Take 0.54%: that is $0.54 for each $100 of land value beyond that starting point.
Standard rates
Most land owners are charged at these rates.
| Taxable land value | Land tax |
|---|---|
| Up to $149,999 | $1,778 plus 0.54% of the value |
| $150,000 to $274,999 | $2,588 plus 0.64% of the value above $150,000 |
| $275,000 to $999,999 | $3,388 plus 1.24% of the value above $275,000 |
| $1,000,000 to $1,999,999 | $12,378 plus 1.25% of the value above $1,000,000 |
| $2,000,000 or more | $24,878 plus 1.26% of the value above $2,000,000 |
How the ACT Revenue Office calculates it
- Every band includes a fixed charge of $1,778.
- The marginal rates stay the same in 2026-27.
Surcharges for foreign and absentee owners
A surcharge means extra land tax charged on top of your usual bill. It depends on the state whether this applies to people and companies from overseas (foreign owners) or to owners who do not usually live in Australia (absentee owners).
- Foreign ownership surcharge: 0.75% applied to the average unimproved value.
Land tax in the other states
| State or territory | Threshold | Land tax year |
|---|---|---|
| New South Wales | $1,075,000 | 2026 land tax year |
| Victoria | $50,000 | 2026 land tax year |
| Queensland | $600,000 | 2026-27 |
| Western Australia | $300,000 | 2026-27 |
| South Australia | $936,000 | 2026-27 |
| Tasmania | $125,000 | 2026-27 |
| Australian Capital Territory | No threshold applies | 2026-27 |
| Northern Territory | No land tax | No land tax |
Sources: Revenue NSW, State Revenue Office Victoria, Queensland Revenue Office, RevenueWA, RevenueSA, State Revenue Office Tasmania, ACT Revenue Office, Territory Revenue Office.