Rates

Calculating rates

How are rates calculated?

The amount of rates you pay is made up of two components: a fixed charge and a valuation charge.

The Fire and Emergency Services Levy (FESL) is also charged on all rateable properties in the ACT and the Safer Families Levy is charged on all residential and rural property.

Fixed charge

The fixed charge depends on the type of property you own. You can find the full details below by selecting the type of property.

Fixed charges for residential land and units are subject to a rebate of $150 as part of the government’s COVID-19 response.
For residential land, a fixed charge of $773 applies after the rebate (a fixed charge of $923 would otherwise have been applicable).
For residential units, a fixed charge of $808 applies after the rebate (a fixed charge of $958 would otherwise have been applicable).

Valuation charge

The valuation charge is calculated by applying a rating factor to the average unimproved value (AUV).

Rating factors are a percentage based on the AUV. These factors are different for each type of property.

The AUV is the average of the property’s unimproved value over a number of years, as follows:

  • 2019-20 and before – averaged over the last 3 years;
  • 2020-21 – averaged over the last 4 years; and
  • 2021-22 and after – averaged over the last 5 years.

For example, the AUV for 2020-21 is the average of the property's unimproved value over 2017, 2018, 2019, and 2020.

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.

Further information on LVC can be found by clicking here.

Valuation charge for units

In 2017, the government updated the methodology for calculating general rates on units. Following community feedback about this the government has introduced some further changes to improve fairness in how unit rates are calculated.

Unit rates will now be calculated using a different set of rating factors and marginal rates than houses. This gives unit owners access to a more progressive scale for calculating their rates, with higher value blocks being in a different ratings category to lower value blocks.

Having separate rating factors for houses and units means the government has more flexibility to adjust these settings as tax reform continues and properly values continue to change.

The government will continue to monitor how these changes impact unit owners and make improvements where necessary as the government continues its tax reform program.

The valuation charge calculation for residential unit properties starts the same as for houses, with a rating factor applied to the AUV of the whole block.

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.

You can see the full details below by selecting the type of property.

Fixed charge


$923 (after $150 rebate: $773)

Valuation charge

less than or equal to $150,000

0.3338% of the AUV of the property

more than $150,000 but not more than $300,000 $500.70 plus 0.4296% of the part of the base value that is more than $150,000
more than $300,000 but not more than $450,000 $1,145.10 plus 0.5338% of the part of the base value that is more than $300,000
more than $450,000 but not more than $600,000 $1,945.80 plus 0.5811% of the part of the base value that is more than $450,000
more than $600,000 but not more than $750,000 $2,817.45 plus 0.5908% of the part of the base value that is more than $600,000
more than $750,000 $3,703.65 plus 0.5958% of the part of the base value that is more than $750,000

Fixed charge


$958 (after $150 rebate: $808)

Valuation charge

less than or equal to $600,000

0.5202% of the AUV of the property

more than $600,000 but not more than $2,000,000 $3,121.20 plus 0.6330% of the part of the base value that is more than $600,000
more than $2,000,000 but not more than $3,650,000 $11,983.20 plus 0.7372% of the part of the base value that is more than $2,000,000
more than $3,650,000 but not more than $4,850,000 $24,147.00 plus 0.7845% of the part of the base value that is more than $3,650,000
more than $4,850,000 $33,561.00 plus 0.8255% of the part of the base value that is more than $4,850,000

AUV $2 million and below

Fixed charge


$2,622

Valuation charge

less than or equal to $150,000

3.1376% of the AUV of the property

more than $150,000 but not more than $275,000 $4,706.40 plus 3.6737% of the part of the base value that is more than $150,000
more than $275,000 but not more than $600,000 $9,298.53 plus 5.1650% of the part of the base value that is more than $275,000
more than $600,000 but not more than $2,000,000 $26,084.78 plus 5.2251% of the part of the base value that is more than $600,000

AUV above $2 million

Fixed charge


$2,791

Valuation charge

less than or equal to $150,000

3.4533% of the AUV of the property

more than $150,000 but not more than $275,000 $5,179.95 plus 3.9894% of the part of the base value that is more than $150,000
more than $275,000 but not more than $600,000 $10,166.70 plus 5.4807% of the part of the base value that is more than $275,000
more than $600,000 $27,978.98 plus 5.5408% of the part of the base value that is more than $600,000

Fixed charge


$170

Valuation charge


0.1517% of the AUV of the property

Calculate your rates

To get an idea of how much your rates are, use our calculator below.

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This calculator should be used as a guide only. This calculator does not consider things such as interest or penalty tax that may apply. The calculations are GST exclusive.

We regularly update the calculators on our website in accordance with legislative requirements. However, 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 because of errors made by you, errors due to technical issues, and errors arising due to issues beyond the control of the ACT Revenue Office.

Calculations you perform on this site do not replace the ‘Notice of Assessment’ for any tax liability issued to you by the Commissioner for ACT Revenue.