ACT Land Tax Calculator 2025
The ACT uses a general rates system rather than a separate land tax. Investment properties pay general rates plus a land tax component. Learn how it works below.
How ACT Property Rates and Land Tax Work
The Australian Capital Territory does not have a separate land tax system like other Australian states. Instead, the ACT uses a general rates system that applies to all residential properties — including owner-occupied homes — based on the Average Unimproved Value (AUV) of the land.
For investment properties (properties not used as the owner's principal place of residence), an additional land tax component is charged on top of general rates. This effectively functions as a land tax, but is administered differently from the dedicated land tax systems in NSW, VIC, QLD, SA, WA, and TAS.
Average Unimproved Value (AUV)
The AUV is calculated as the average of the last three years' unimproved land values as assessed by the ACT Valuer-General. Using a rolling average helps smooth out sharp year-to-year fluctuations in land values. Your property's AUV is shown on your rates notice and on the ACT Revenue Office website.
General Rates — All Properties
All ACT residential properties pay general rates based on their AUV. The general rates calculation uses a tiered structure. Owner-occupiers pay only general rates. Investors pay general rates plus the land tax component described below.
Land Tax Component — Investment Properties
If your ACT property is not your principal place of residence — it is rented out, vacant, or otherwise not owner-occupied — a land tax charge applies in addition to general rates. The ACT Revenue Office administers this, and you are required to register your property if it is rented out.
The ACT land tax component is calculated based on the AUV of your investment property. Rates are updated annually in the ACT Budget. For the most current figures and an official calculation, visit the ACT Revenue Office website at revenue.act.gov.au.
How This Compares to Other States
Unlike other states where land tax only applies above a threshold (e.g., $300,000 in VIC, $600,000 in QLD), the ACT's combined rates-and-land-tax system means all ACT investment properties are subject to holding charges regardless of their AUV. However, the ACT does not aggregate properties across a portfolio for threshold purposes in the same way as other states.