Land tax in Australian Capital Territory
Key rules at a glance
| Threshold | No tax-free threshold — land tax applies to all rented residential dwellingsSource: ACT Revenue Office |
|---|---|
| Rate | A fixed charge plus a valuation-based marginal component of roughly 0.54%–1.26%Source: ACT Revenue Office |
| Assessment | Assessed and charged quarterly while the property is rentedSource: ACT Revenue Office |
| Foreign surcharge | A foreign ownership surcharge applies to land owned by foreign personsSource: ACT Revenue Office |
How it works in Australian Capital Territory
The ACT is unusual: there is no tax-free threshold, so land tax applies to every rented residential property from the first dollar. The charge combines a fixed component with a marginal rate based on the property's average unimproved value (roughly 0.54% to 1.26%), and it is assessed quarterly for as long as the property is rented or otherwise liable. A foreign ownership surcharge applies on top for land held by foreign persons.
ACT Revenue Office — Land TaxFrequently asked questions
Is there a land tax threshold in the ACT?▾
No. Unlike the states, the ACT has no tax-free threshold — land tax applies to all rented residential properties from the first dollar of value.
How is ACT land tax calculated?▾
It combines a fixed charge with a valuation-based marginal rate of roughly 0.54% to 1.26%, based on the property's average unimproved value.
How often is ACT land tax charged?▾
Quarterly. You are liable for each quarter the property is rented, and you must notify the Revenue Office when a property becomes liable.
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Last reviewed 9 June 2026
Figures reflect the 2025–26 financial year and tenancy laws in force as at mid-2026. State rules change often — always confirm the current figure with the linked authority before you rely on it.
This is general information for Australian landlords, not legal, financial, or tax advice. PropAlly is a software provider, not a law firm, accountant, or licensed adviser. Verify your obligations with the relevant state authority or a qualified professional.