How land tax is calculated
We assess your land tax quarterly and base the assessment on the status of the property as of four key dates: 1 July, 1 October, 1 January and 1 April each year.
The assessments are for each whole quarter; there is no daily pro-rated land tax liability within a quarter.
Calculate your rates and land tax
Find out how much your rates and land tax charges could be, based on your property’s average unimproved value (AUV).
Calculate your rates and land tax
How is land tax calculated?
The amount of land tax you pay is made up of two components: a fixed charge; and a valuation charge.
Fixed charge
From 1 July 2026, the fixed charge for land tax is $1,778.
Variable charge
The total valuation charge for the year is calculated by applying a rating factor to the average unimproved value (AUV). The AUV is the average of the property’s unimproved value over up to 5 years. For example, the AUV for 2026-27 is the average of the property's unimproved value over 2022, 2023, 2024, 2025 and 2026.
More about how land is valued in the ACT.
For new or recent properties, the AUV can be the property’s unimproved value or an average of unimproved values over period the property has existed. These properties include those where a parcel of land has been subject to a Lease Variation Charge (LVC).
Further LVC information can be found by clicking here.
From 1 July 2024, a new AUV threshold applies at $1 million, as below. The marginal tax rates remain unchanged in 2026-27.
Marginal rates that apply to property AUV
| AUV | Percentage (%) |
|---|---|
| Up to $150,000 | 0.54% of the AUV of the property |
| From $150,000 to $275,000 | $810 plus 0.64% of the part of the AUV that is more than $150,000 |
| From $275,001 to $1,000,000 | $1,610 plus 1.24% of the part of the AUV that is more than $275,000 |
| From $1,000,000 to $2,000,000 | $10,600 plus 1.25% of the part of the AUV that is more than $1,000,000 |
| $2,000,000 and higher | $23,100 plus 1.26% of the part of the AUV that is more than $2,000,000 |
This figure is then divided into quarters. The amount for each quarter depends on the number of days in the quarter.
| Quarter | Non-leap year (%) | Leap year (%) |
|---|---|---|
| July to September | 25.2054 | 25.1366 |
| October to December | 25.2054 | 25.1366 |
| January to March | 24.6575 | 24.8633 |
| April to June | 24.9315 | 24.8633 |
Unit title properties
The valuation charge calculation for residential unit properties starts the same as for houses, with a rating factor applied to the AUV of the residential portion of the total unit complex (100% if it’s a fully residential complex).
This figure is then multiplied by the unit entitlement percentage, which is the percentage that a unit holds compared with the overall unit complex. For example, if there are four equal-sized units on the block, each would have a valuation charge of 25 per cent of the overall valuation charge for the unit complex.