How is land tax worked out in the ACT?
ACT Revenue Office gives these rates for land a person owns in 2026-27. We read its page on 13 Nov 2026.
| Land value | Land tax |
|---|---|
| Fixed charge | Land tax $1,778 |
| Up to $150,000 | Land tax 0.54% of the value |
| Over $150,000, up to $275,000 | Land tax $810 plus 0.64% of the amount over $150,000 |
| Over $275,000, up to $1,000,000 | Land tax $1,610 plus 1.24% of the amount over $275,000 |
| Over $1,000,000, up to $2,000,000 | Land tax $10,600 plus 1.25% of the amount over $1,000,000 |
| Over $2,000,000 | Land tax $23,100 plus 1.26% of the amount over $2,000,000 |
$500,000 of land held on 1 July 2026 pays $6,178 of land tax for 2026-27. On the scale it is $1,610 plus 1.24% of the amount over $275,000, $4,400. The fixed charge adds $1,778. By the quarter that is $1,557.19, $1,557.19, $1,523.34, $1,540.27.
More for this state
Stamp duty, investor or home buyer
The duty on a purchase in the ACT.
Stamp duty, first home buyer
The duty on a purchase in the ACT.
Stamp duty, foreign buyer
The duty on a purchase in the ACT.
Rental property tax
The tax a rental adds or saves.
Where the rules come from
By Varun Agarwal. Updated
- Land Tax Act 2004 (ACT) ss 9 and 17E
- Taxation Administration (Amounts Payable: Land Tax) Determination 2026, DI2026-152
- ACT Revenue Office, how land tax is calculated
- ACT Revenue Office, foreign ownership surcharge for land tax
The ATO's figures on what landlords earn and lose, postcode by postcode, are in Rental income, losses and capital gains by postcode, 2023-24.