We assess your land tax quarterly and base the assessment on the status of the property as of four key dates: 1 July, 1 October, 1 January and 1 April each year.
The assessments are for each whole quarter; there is no daily pro-rated land tax liability within a quarter.
To get an idea of how much your land tax will be, use the 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.
The amount of land tax you pay is made up of two components: a fixed charge; and a valuation charge.
From 1 July 2024, the fixed charge for land tax is $1,612.
The total valuation charge for the year is calculated by applying a rating factor to the AUV. The AUV is the average of the property’s unimproved value over up to 5 years. For example, the AUV for 2024-25 is the average of the property's unimproved value over 2020, 2021, 2022, 2023 and 2024.
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 LVC information can be found by clicking here.)
From 1 July 2024, a new AUV threshold applies at $1 million, as below.
AUV
Percentage (%)
0.54% of the AUV of the property
From $150,000 to $275,000
$810 plus 0.64% of the part of the AUV that is more than $150,000
From $275,001 to $1,000,000
$1,610 plus 1.24% of the part of the AUV that is more than $275,000
From $1,000,000 to $2,000,000
$10,600 plus 1.25% of the part of the AUV that is more than $1,000,000
$2,000,000 and higher
$23,100 plus 1.26% of the part of the AUV that is more than $2,000,000
This figure is then divided into quarters. The amount for each quarter depends on the number of days in the quarter.