Changes for 2025-26

The following information provides a high level summary of the 2025-26 changes commencing from 1 July 2025.

Community Assistance

The Australian Government has extended the Energy Bill Relief Fund for six months as part of the 2025-26 Budget. From 1 July 2025 to 31 December 2025, ACT households and eligible small businesses will receive up to $150 to help with the cost of their energy bills. See www.revenue.act.gov.au/community-assistance/energy-bill-relief-fund

Support for ACT apprentices and trainees with cost of living will continue in 2025-26. See www.revenue.act.gov.au/payments-and-refunds/apprentices-and-trainees-payment

Residential owner occupiers see a reduction in the duty rate for property values up to $260,000 to $0.28 per $100 or part thereof (reduced from $0.40 per $100 or part thereof). The benefit is available for eligible owner occupiers, for transactions with dutiable amounts up to $1,455,000.
Commercial conveyance duty: The tax free threshold has increased by $100,000 to dutiable amounts of up to $2 million.
Home Buyer Concession Scheme: Eligible home buyers will pay no duty for properties with a dutiable value of up to $1,020,000 (increased from $1 million). A partial concession applies for properties over $1,020,000, capped at $35,238 (increased from $34,270).
Duty concessions: Eligible pensioners and people with disabilities will pay no duty for properties with a dutiable value of up to $1,020,000 (up from $1 million). A partial concession applies for properties over $1,020,000, capped at $35,238 (increased from $34,270).
Off The Plan Duty and RZ1 Duty Exemptions: Applicants will pay no duty on eligible properties with a dutiable value of up to $1,020,000 (increased from $1 million).

New motor vehicle duty rates will apply to all vehicles from 1 September 2025. Further information will be provided when available.

Variable charges see an additional base value threshold applied at $1 million and percentage rates are revised.
The fixed charge will include a health levy of $100 for residential and rural properties and $250 for commercial properties. It will be invested in better public hospitals and front-line health services for all Canberrans.
There are changes to rates and police, fire and emergency services levy charges.
Marginal and fixed rating factors are adjusted for changes in average unimproved values as at 1 January 2025.
The safer families levy (SFL) will increase by $10 to $60.

Fixed charges are increased annually by 5 per cent.
The number of parcels of land that can access the Affordable Community Housing land tax exemption has increased from 250 to 1,000.

The relevant percentage is 3.84 per cent, with the base gross income threshold amount for leases granted before 1 October 2013 set at $126,300 (increased from $121,300).

GP Wages Exemption: An employer that is a designated medical practice is exempt from the requirement to pay payroll tax in relation to wages paid or payable to a general practitioner for medical services that are bulk-billed or delivered under Part V of the Veteran’s Entitlements Act 1986 (Cwlth) or under the Workers Compensation Act 1951. See www.revenue.act.gov.au/payroll-tax/designated-medical-practices-with-general-practitioners
The payroll tax surcharge rate has increased to:
- 0.5 per cent on ACT taxable wages, where an employer is above the payroll tax threshold for businesses with Australia-wide wages above $50 million per annum or $4,166,666.66 monthly; and
- 1 per cent on ACT taxable wages, where an employer is above the payroll tax threshold for businesses with Australia-wide wages above $100 million per annum or $8,333,333.33 monthly.
From 1 July 2026:
- the payroll tax-free threshold will reduce from $2.0 million to $1.75 million;
- the tax rate of 6.85 per cent will reduce to 6.75 per cent; and
- a new surcharge of 0.1 per cent will apply on all taxable wages for employers with Australia-wide (or group Australia-wide) wages between $20.0 million and $50.0 million.

A 5% levy will apply on short-term rental accommodation bookings of not more than 28 days. This levy is to be paid by the booking service provider. See www.revenue.act.gov.au/levies/short-term-rental-accommodation-levy

Codified charges are revised for the 3-year average values as at 1 January 2025.
The charge for variations to limit the maximum number of dwellings permitted on the land under a residential lease for unit titling purposes has increased to $46,000 per unit (from $43,000).
A single value will apply for each suburb (no localities) and new suburbs added

The fee to obtain a certificate of rates, land tax and other charges has increased from $138 to $143.