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ACT Budget 2026-27 updates

From 1 July 2026, there are changes to conveyance duty (stamp duty), home buyer assistance, rates and property charges, and payroll tax.

Conveyance duty (stamp duty)

  • The property price cap and income threshold will be removed from the Home Buyer Concession Scheme. This will assist more first home buyers and people who have not owned property in the last five years. If you meet the eligibility criteria you may receive a full duty concession. The following eligibility criteria remain unchanged:
    • All home buyers (individuals who are 18 years old or over), and their domestic partners, must not have owned property in the last five years.
    • At least one buyer must own and live in the home as their principal place of residence for at least 12 months, commencing within one year of settlement.
  • The property price cap will also be removed from the following initiatives:
    • Pensioner Duty Concession Scheme
    • Disability Duty Concession Scheme
    • Off-the-plan unit duty exemption
  • A new duty exemption for owner-occupiers who purchase a newly constructed and unit titled property that was not sold off the plan (announced as a turn-key unit to be known as the Newly Unit Titled Duty Exemption).
  • For the Pensioner Duty Concession Scheme:
    • The 12-month waiting period for Department of Veteran Affairs (DVA) Gold Card holders will be eliminated.
    • Eligibility has expanded to include those who receive a Service Pension from DVA.
  • The commercial conveyance duty tax free threshold has increased by $100,000 to $2.1 million.

Land rent

  • The relevant percentage is 3.36 per cent with the based gross income threshold amount, for leases granted before 1 October 2013, set at $130,300 (increased from $126,300).

Rates and levies

  • The Health levy will be discontinued for all properties.
  • The average residential rates bill (including levies) will increase by no more than 5 per cent.
  • The fixed charge will be reduced for residential houses, units and rural properties.
  • The Safer families levy will be $70.
  • For residential and rural properties, the Police, fire and emergency services levy will be $458.
  • Marginal rating factors will be adjusted.

Land tax

  • Fixed charges are increased annually by 5 per cent.

Payroll tax

The payroll tax-free threshold will be reduced to $1.75 million. The payroll tax rate will reduce to 6.75 per cent for firms with national wages below $20 million, while the existing rate of 6.85 per cent will be retained for firms with national wages between $20 million and $50 million.

Certificate of rates, land tax and other charges

The fee to get a certificate of rates, land and other charges has increased from $143 to $148.

Other changes after 1 July 2026

  • New motor vehicle duty rates will apply from 1 February 2027 for category B, C, D and unrated vehicles.
  • The Short-term rental accommodation levy will increase to 7.5 per cent from 1 July 2027.
  • The Utilities networks facilities tax will increase by an additional percentage point above the Wage Price Index in 2027-28.