Land tax
Land tax applies to residential properties in the ACT that are not a principal place of residence, such as rented or vacant property.
About land tax
Land tax applies to residential properties in the ACT that are not a principal place of residence, such as rented or vacant property.
How land tax is calculated
Find out how we calculate your land tax and how to do your own land tax calculation.
Pay your land tax
Find out the different ways you can pay your land tax.
Land tax exemptions
Find out which residential properties are exempt from paying land tax.
Foreign ownership surcharge for land tax
If you’re a foreign person who pays land tax, you must pay a foreign ownership surcharge.
FAQs
Frequently asked questions about land tax.
Services and tools
Notify us if you are liable for land tax
Tell us if your property is liable for land tax, foreign ownership surcharge, or apply for an exemption.
Calculate your rates and land tax
Find out how much your annual and quarterly rates and land tax charges could be, based on your property’s average unimproved value (AUV).
Change your notice delivery preferences
Change where your rates, land tax and other notices for property charges are delivered or get them by email.
Respond to a land tax request for information
Use this form if the ACT Revenue Office has told you that you may be liable for land tax.
Apply for a certificate of rates, land tax and other charges
Get a statement of outstanding property charges when you buy or sell a property.