Calculating rates

If you’re a property owner, the amount of rates you pay depends on a number of factors, including the type of property you own – such as residential, commercial or rural – and the unimproved value of that property.

Whether you pay certain levies, such as the Fire and Emergency Services Levy (FESL) and the Safer Families Levy, also depends on the type of property you have.

To get an idea of how much your rates are, use our calculator below. This calculator should serve as a guide only.

This calculator should be used by you as a guide only. The calculations done by you on this site do not take into account things such as interest or penalty tax that may apply. The calculations are GST exclusive.
The ACT Revenue Office regularly updates the calculators on its website in accordance with legislative requirements. No liability or responsibility is accepted by the Commissioner for ACT Revenue or the Australian Capital Territory for any errors in calculations which may arise as a result of errors made by you, errors due to technical issues, and errors arising due to issues beyond the control of the ACT Revenue Office.
In all circumstances, the calculations performed by you on this site do not replace the “Notice of Assessment” for any tax liability issued to you by the Commissioner for ACT Revenue.

How are rates calculated?

For standard properties, the amount of rates you pay is made up of two components: a fixed charge and a valuation charge.

The fixed charge depends on the use of the property (see Table 1 below).

The valuation charge is calculated by applying a rating factor to the average unimproved value (AUV), which is the average of the property’s unimproved value over the last three years (see Table 2 below). For example, the AUV for 2018–19 is the average of the property’s unimproved value over 2016, 2017, and 2018. So, the ultimate calculation looks like this:

Standard properties = fixed charge + (AUV x rating factors)

Calculating rates for residential unit properties that are part of a registered Unit Title Plan – a block of land that’s been subdivided into units – is similar to the calculations you do for standard properties, except that the whole unit title development is treated as a single block of land with a single unimproved value. Each unit is still responsible for a fixed charge and a valuation charge.

To calculate the valuation charge, part of the block’s AUV is allocated to each unit based on its unit entitlement percentage. The unit entitlement percentage is the percentage that a unit holds compared with the overall unit complex. You then apply the rating factor to that part of the average unimproved value (see Table 2 below). The calculation looks like this:

Unit properties = fixed charge + ((AUV x rating factor) x unit entitlement percentage)

Unit title properties in 2018-19

Charges for residential unit title properties in 2018-19 have been calculated on the Average Unimproved Value of the residential portion of the total unit complex and your residential unit entitlement. The formula used to calculate charges for residential units is:

(Residential AUV of Master Property x Marginal Rates) x Unit Entitlement + Fixed Charge + Fire & Emergency Services Levy + Safer Families Levy

Please note that the unit entitlement used in the above calculation methods is the individual unit portion of the total aggregate of residential properties in the complex.

Please contact the ACT Revenue Office for further assistance.

Table 1 – Fixed charge

The fixed charge for different property categories in 2018–19 is as follows:

ResidentialCommercialRural
Fixed charge$815$2,463$163

Table 2 – Valuation Charge

The variable valuation charges for different property categories in 2018–19 is as follows:

Property

Average Unimproved Value (AUV) of your property

Rating factor (%) valuation charge

Residential

$1–$150,000

0.3130% of the AUV of the property

 

$150,001–$300,000

Deduct $150,000 from the AUV of your property
Multiply that amount by 0.4088%
Add $469.50

 

$300,001–$450,000

Deduct $300,000 from the AUV of your property
Multiply that amount by 0.5130%
Add $1,082.70

 

$450,001–$600,000

Deduct $450,000 from the AUV of your property
Multiply that amount by 0.5603%
Add $1,852.20

 

above $600,000

Deduct $600,000 from the AUV of your property
Multiply that amount by 0.5700%
Add $2,692.65

   

Commercial

$1–$150,000

3.0800% of the AUV of the property

 

$150,001–$275,000

Deduct $150,000 from the AUV of your property
Multiply that amount by 3.6161%
Add $4,620

 

$275,001–$600,000

Deduct $275,000 from the AUV of your property
Multiply that amount by 5.1074%
Add $9,140.13

 

above $600,000

Deduct $600,000 from the AUV of your property
Multiply that amount by 5.1675%
Add $25,739.18

   

Rural

Property value

0.1513% of the AUV of the property