ACT Land Tax Calculator
This ACT land tax calculator will estimate the amount of land tax you need to pay for your taxable property in ACT.
The ACT land tax is calculated on the Average Unimproved Value of your property in ACT. To determine the Average Unimproved Value of your property, the ACT Revenue Office will add the unimproved land value for the current tax year and the unimproved land values for the previous two tax years, then calculate the average.
Wonder what are the current ACT land tax rates and thresholds? You can find the current rates and thresholds which are outlined in the Land Tax Threshold ACT table below.
Calculator assumptions
(1) It assumes that all your properties are located in ACT.
(2) It does not factor in any exemptions, concessions, or discount from the government.
(3) Rounding: The land tax is rounded to at least the nearer cent.
Who needs to pay the ACT land tax?
Generally, the ACT land tax applies to all residential properties in ACT that are rented.
If you own a residential property that is rented, you are liable for land tax on that property. This also applies to boarding houses and multiple dwellings, including dual occupancies and granny flats that are rented. Rent can include cash, services or any other valuable consideration earned in respect of a property for which any form of tenancy arrangement exists.
Residential properties owned by a trust or a corporation are also liable for land tax, even if they are not rented.
Commercial properties are not subject to land tax since 1 July 2012.
How is the ACT land tax calculated?
The ACT land tax liability is assessed quarterly for all properties and is based on the status of a property on 1 July, 1 October, 1 January and 1 April (liability dates). Land tax is assessed for a whole quarter and there is no daily pro-rata of land tax liability within a quarter.
Residential property that has been rented but is temporarily vacant on a liability date will continue to be liable unless firstly, the vacancy continues for the whole quarter and secondly, the owner notifies the Commissioner for ACT Revenue in writing that the property has not been rented in that quarter.
The ACT land tax for 2022-23 is based on a fixed charge (FC) of $1,392 and the appropriate ACT land tax rate that are applied to the property Average Unimproved Value (AUV) over the last 5 years (For example, the AUV for 2022-23 is the average of the property's unimproved value over 2018, 2019, 2020, 2021, and 2022.).
Land Tax ACT - Rates
Below is the table of ACT Land Tax rates:
| Fixed Charge: $1,535 | |
| Average Unimproved Value (AUV) | Land tax rates |
|---|---|
| Up to $150,000 | 0.54% of the base value |
| From $150,000 to $275,000 | $810 plus 0.64% of the part of the base value that is more than $150,000 |
| From $275,001 to $2,000,000 | $1,610 plus 1.12% of the part of the base value that is more than $275,000 |
| $2,000,000 and higher | $20,930 plus 1.14% of the part of the base value that is more than $2,000,000 |