What Is Land Tax and Who Has to Pay It in the ACT?
ACT land tax works differently to every other state or territory. ACT land tax works differently to every other state: it does not apply to your principal place of residence at all, and does not apply to commercial property. It applies only to residential property that is rented, vacant, trustee-owned, or a rented secondary dwelling. There is no dollar-value tax-free threshold — every liable property pays a fixed charge plus a value-based charge from $0 of Average Unimproved Value (AUV).
How Is Land Tax Calculated in the ACT?
Every liable property pays a fixed charge of $1,778, plus a further charge calculated on a sliding scale of the property's Average Unimproved Value (AUV) starting from $0 — there is no dollar-value tax-free threshold. A foreign ownership surcharge of 0.75% of AUV per year also applies on top of the standard charge.
What's Not Covered
Because ACT land tax only applies to non-owner-occupied residential property, your principal place of residence is never subject to it in the first place — there's no separate "exemption" to claim. Commercial property is also entirely outside the ACT land tax system (it's covered by commercial rates instead). No primary production land tax exemption was found on the ACT Revenue Office's own pages — most rural ACT land is Crown leasehold and is typically taxed under a different regime (rates, not land tax), which is worth confirming directly with the ACT Revenue Office for your specific landholding.
Frequently Asked Questions
Does my home get taxed under ACT land tax?
No — ACT land tax only applies to residential property that isn't your principal place of residence (rented, vacant, trustee-owned, or a rented secondary dwelling).
Is there a primary production exemption in the ACT?
Not confirmed — rural ACT land is typically Crown leasehold and taxed under a different regime. Confirm directly with the ACT Revenue Office.
Where can I get an exact land tax figure for my property?
This page provides general information only — use the ACT Revenue Office's own resources, or speak with a registered tax agent, for a precise figure.
Updated on 2026-07-12 — what changed
Initial publication of this page, verified directly against revenue.act.gov.au as of 12 July 2026.