Land tax guide — Australian Capital Territory
Land Tax in Australian Capital Territory (2026)
Annual land-tax thresholds and marginal investor rates for Australian Capital Territory, with estimated yearly tax at a range of land values. Sourced from the ACT Revenue Office schedule reviewed 2026-07-09. General information, not advice.
Important context
NO tax-free threshold — all non-PPR residential land is taxed on its Average Unimproved Value, plus a fixed charge ($1,778 for 2026 onwards). Assessed quarterly.
Estimated annual land tax on $750,000 of land
$9,278
single-property estimate for an individual investor; your real bill aggregates all of your taxable land in Australian Capital Territory
Thresholds & surcharges in Australian Capital Territory
- Tax-free threshold
- No tax-free threshold
- Foreign-owner surcharge
- None currently recorded
All non-owner-occupied residential land is taxed from the first dollar.
Estimated annual land tax by land value
Annual tax for an individual investor at a range of land values in Australian Capital Territory. These are LAND (site/unimproved) values, not purchase prices — a sale price must be split into its land component before it can be used here.
| Land value | Estimated annual tax |
|---|---|
| $300,000 | $3,698 |
| $500,000 | $6,178 |
| $750,000 | $9,278 |
| $1,000,000 | $12,378 |
| $1,500,000 | $18,628 |
Single-property estimate only. Land tax is assessed on the combined value of ALL of your taxable land in Australian Capital Territory, so the real annual bill is typically higher once you own more than one investment property.
Land tax by state
Compare the thresholds and rates across Australia:
Related guides
- Stamp Duty in Australian Capital Territory — the upfront transfer duty on purchase, which pairs with annual land tax in your holding-cost maths.
- Investment Property Strategies — rentvesting, interstate investing, and how land tax shapes where your deposit works hardest.
- Property Investment Deposit Guide — the 20% rule, LMI trade-offs, and the purchase costs (stamp duty + land tax) that feed into the cash you need.
See what your budget actually reaches
The tables above show headline annual land tax. Plug your income, debts, and deposit in for a tailored purchase-price picture — including the ongoing holding costs your state charges — in minutes.
Start the free questionnaireFAQ — land tax in Australian Capital Territory
How much annual land tax will I pay in Australian Capital Territory?
It depends on the total taxable land value you hold in Australian Capital Territory. On a single property with $750,000 of land value, the estimated annual land tax for an individual investor is roughly $9,278 (per the ACT Revenue Office schedule reviewed 2026-07-09). That is a single-property estimate — your real assessment aggregates ALL of your taxable land in the state, so the bill is typically higher if you own more than one investment property.
Is my principal residence exempt from land tax in Australian Capital Territory?
Yes — in every state that levies land tax, your owner-occupied home (principal place of residence) is generally exempt. Land tax targets INVESTMENT properties and vacant residential land. Some states also grant a primary-production (farm) exemption. Confirm exemptions and any partial-relief rules against the ACT Revenue Office schedule reviewed 2026-07-09.
Does Australian Capital Territory charge foreign investors extra land tax?
No foreign-owner land-tax surcharge is currently recorded for Australian Capital Territory. Confirm against the ACT Revenue Office schedule reviewed 2026-07-09.
Get the weekly Australian property digest
RBA rate moves, suburb scores, and one weekly insight. Free, unsubscribe anytime.
Source: ACT Revenue Office (land-tax schedule), reviewed 2026-07-09. Tax computed from the published marginal bracket table — results are ESTIMATES (single-property, individual-owner; the real assessment aggregates all of your taxable land in Australian Capital Territory). NO tax-free threshold — all non-PPR residential land is taxed on its Average Unimproved Value, plus a fixed charge ($1,778 for 2026 onwards). Assessed quarterly.