Land Tax Calculator ACT 2025–26 | Canberra Rates
Free ACT land tax calculator for 2025–26. No threshold — all investment land taxed from the first dollar. $1,693 fixed charge plus progressive rates.
Related tools and guides: Land Tax Calculator , Negative Gearing Calculator , and Land Tax Rates Australia 2025-26: State Comparison .
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How does land tax work in Australian Capital Territory?
Land tax in the ACT works differently from most other Australian states. Instead of a simple threshold-based system, ACT land tax has two components: a fixed charge of $1,693 per year (from 1 July 2025) and a valuation charge based on the average unimproved value (AUV) of the property. It is assessed by the ACT Revenue Office .
Unlike most other states, the ACT has no tax-free threshold - all investment land is subject to land tax from the first dollar of value. Your principal place of residence is still exempt. Land tax is assessed quarterly (1 July, 1 October, 1 January, 1 April), with each quarterly amount being one-quarter of the annual total.
The valuation charge uses progressive marginal rates on the AUV, up to a top rate of 1.26%.
ACT land tax rates (fixed charge + valuation charge)
The following table shows the current ACT land tax structure including the fixed charge and the valuation charge rates applied to the average unimproved value (AUV). Check the ACT Revenue Office for the latest rates and any changes to the fixed charge.
| Component / AUV bracket | Marginal rate | Tax payable |
|---|---|---|
| Fixed charge (all properties) | Flat | $1,693 per year |
| $0 - $150,000 (AUV) | 0.54% | 0.54% of AUV |
| $150,001 - $275,000 | 0.64% | $810 + 0.64% of AUV above $150,000 |
| $275,001 - $1,000,000 | 1.24% | $1,610 + 1.24% of AUV above $275,000 |
| $1,000,001 - $2,000,000 | 1.25% | $10,600 + 1.25% of AUV above $1,000,000 |
| Above $2,000,000 | 1.26% | $23,100 + 1.26% of AUV above $2,000,000 |
Source: ACT Revenue Office . Retrieved 10 Feb 2026. Residential rates shown.
ACT quarterly assessment
Unlike other states which assess land tax annually, the ACT assesses land tax quarterly. The annual land tax amount is divided into four equal instalments, payable from each assessment date (1 July, 1 October, 1 January, 1 April). This means you receive four assessment notices per year rather than one.
Average unimproved value (AUV)
The ACT uses the average unimproved value (AUV), which is the average of the current and two preceding unimproved land values determined by the ACT Valuer-General. This smoothing mechanism reduces the impact of year-to-year fluctuations in land values. You can find your property's AUV on your rates notice.
Worked example: Australian Capital Territory land tax
Land value: $500,000
Estimated land tax: $6,093
For a property with an AUV of $500,000 in the ACT: the fixed charge is $1,693. The valuation charge is calculated as: $150,000 x 0.54% = $810, plus $125,000 x 0.64% = $800, plus $225,000 x 1.24% = $2,790. Total valuation charge: $810 + $800 + $2,790 = $4,400. Adding the fixed charge: $1,693 + $4,400 = $6,093. The ACT has no tax-free threshold, so all investment land is taxed.
Use the calculator above to estimate land tax for your specific land value. The calculator also shows how Australian Capital Territory compares with other Australian states and territories.
City scenario: Canberra
In Canberra, quarterly ACT assessments and the fixed charge can materially change annual holding-cost planning for landlords.
If the taxable land value in your Canberra scenario is around $500,000, this page estimates annual land tax around $6,093 under current settings.
Verify your result with the official source
Cross-check your estimate against the official guidance from ACT Revenue Office . This helps confirm thresholds, rates, and eligibility details before making decisions.
Australian Capital Territory land tax exemptions
The following types of land are generally exempt from land tax in Australian Capital Territory. Specific conditions and eligibility requirements apply to each exemption - check ACT Revenue Office for full details.
- Principal place of residence
- Rural land used for primary production
- Land owned by religious institutions
- Land used for charitable purposes
- Public housing
- Note: there is no tax-free threshold — all non-exempt investment land is taxed
Assumptions and limitations
- The input is treated as the average unimproved value (AUV) for a single property. Does not model unit entitlements or multiple properties.
- The input is treated as your total taxable land value in Australian Capital Territory (excluding exempt land such as your principal residence).
- Does not model specific exemptions, aggregation rules beyond total taxable land value, foreign owner surcharges, or absentee owner charges.
- Includes the fixed charge ($1,693 from 1 July 2025) plus the AUV-based valuation charge. Commercial properties may have different rates.
- Actual assessments may differ based on exemptions, ownership structure, and how the state aggregates land holdings.
Land tax calculators for other states
Compare land tax across all Australian states and territories or view rates for a specific state:
- Land Tax Calculator (all states and territories) - compare every Australian state and territory side by side
- Land Tax Calculator NSW (New South Wales) - $1,075,000 threshold
- Land Tax Calculator VIC (Victoria) - $50,000 threshold
- Land Tax Calculator QLD (Queensland) - $600,000 threshold
- Land Tax Calculator WA (Western Australia) - $300,000 threshold
- Land Tax Calculator SA (South Australia) - $833,000 threshold
- Land Tax Calculator TAS (Tasmania) - $125,000 threshold
- Land Tax Calculator NT (Northern Territory) - No land tax threshold
Related calculators
All calculatorsRelated Guides
Land Tax Rates Australia 2025-26: State Comparison
Compare land tax rates, thresholds, and rules across all Australian states and territories for 2025-26. Worked examples and common considerations.
Read guideProperty Investment Tax Guide Australia: Cash Flow and Returns
Australian property investment tax guide covering negative gearing, CGT, land tax, depreciation, rental yield, and after-tax cash flow.
Read guideFrequently asked questions
How does ACT land tax work?
What is the ACT land tax fixed charge?
How is the ACT valuation charge calculated?
When is ACT land tax assessed?
Is there a tax-free threshold for ACT land tax?
Is my home exempt from ACT land tax?
Does the ACT have a foreign owner land tax surcharge?
What is the average unimproved value (AUV)?
Verify your result
Cross-check your estimate with official government resources:
Sources
- ACT Revenue Office - Land tax (retrieved 10 Feb 2026)
- ACT Revenue Office - Land tax (retrieved 10 Feb 2026)
Important Disclaimer
This calculator provides general information only and is not intended as tax advice, financial advice, or a recommendation to buy, sell, or hold any investment property. The results are estimates based on the information you provide and the tax rules applicable to the 2025-26 financial year.
Tax rules and rates are subject to change. The calculations may not account for all factors that apply to your specific situation, including but not limited to: HELP/HECS-HELP repayments, Medicare Levy Surcharge, private health insurance rebate adjustments, foreign income, or trust distributions.
We are not affiliated with the Australian Taxation Office (ATO) or any state or territory revenue office. All rates and thresholds are sourced from publicly available government data (see sources below).
Seek professional advice. For advice specific to your financial situation, speak with a registered tax agent, accountant, or licensed financial adviser.
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