Your home is exempt from ACT land tax
The most important rule first: land tax does not apply to the home you live in. Australian Capital Territory exempts your principal place of residence. So if the only land you own in ACT is the home you live in, you almost certainly pay no land tax at all. Land tax is an annual state tax aimed at investment properties, holiday homes, second properties and vacant land. Toggle to “My home” in the calculator above and it returns nil, because that is what the exemption does.
ACT land tax thresholds and rates 2026
The ACT works differently from the other states. Instead of a simple threshold it charges a fixed charge plus a valuation charge on the Average Unimproved Value, billed quarterly. The calculator above applies the current scale for you.
| Taxable land value | Land tax |
|---|---|
| Fixed charge | $1,778 per year (from 1 July 2026) |
| Plus valuation charge on Average Unimproved Value (AUV) | |
| AUV up to $150,000 | 0.54% |
| AUV $150,000 to $275,000 | $810 plus 0.64% over $150,000 |
| AUV $275,000 to $1,000,000 | $1,610 plus 1.24% over $275,000 |
| AUV $1,000,000 to $2,000,000 | $10,600 plus 1.25% over $1,000,000 |
| AUV over $2,000,000 | $23,100 plus 1.26% over $2,000,000 |
The ACT charges land tax quarterly: a fixed charge plus a marginal charge on the Average Unimproved Value, a five-year average that can differ from a single-year land value. Treat any figure here as a rough guide and confirm with the ACT Revenue Office.
How land tax is calculated in ACT
Land tax is charged on the total taxable land value you own in Australian Capital Territory, measured by the unimproved value of the land rather than the price you paid or the buildings on it. If you own more than one taxable property in the state, their land values are added together, which is called aggregation. ACT then applies the threshold and scale above. Foreign and absentee owners, and land held in trusts or companies, face separate thresholds and surcharges this calculator does not cover, so treat those as out of scope and get advice.
Frequently asked questions
Own land in another state? Use the all-states land tax calculator to compare thresholds and rates across NSW, VIC, QLD, WA, SA, TAS and the ACT.
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Other states
Simon is the founder of Orbit Money, a tool that helps people track subscriptions and recurring spend. He builds Orbit's free money calculators and writes about personal finance for Australian and UK readers.
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