How ACT Land Tax Is Calculated for Units and Apartments

Short answer

ACT land tax for a unit-title property is not calculated by applying the marginal rates directly to the unit's apportioned land value.

ACT Revenue first applies the valuation schedule to the average unimproved value of the residential portion of the whole unit complex. It then multiplies that valuation charge by the unit entitlement percentage. The current fixed charge is added separately.

Use the ACT Land Tax Calculator, select "Unit-title property", then enter the complex residential AUV and the unit entitlement percentage. The result is a full-year guide, not an official assessment.

The 2026-27 components

From 1 July 2026, annual ACT land tax has two components:

1. a fixed charge of $1,778; and
2. a valuation charge based on average unimproved value, or AUV.

For 2026-27, the AUV generally averages the property's unimproved values for 2022, 2023, 2024, 2025 and 2026. A newer property may use fewer available years.

For a fully residential unit complex, use 100% of the complex AUV before apportionment. For a mixed-use complex, the official method refers to the AUV of the residential portion. Do not use the apartment's market price or apply the unit entitlement to the AUV before running the marginal schedule.

Why the order matters

The ACT valuation schedule is progressive. Different portions of the AUV attract different rates.

Because the schedule is not linear, these two calculations can produce different results:

• correct sequence: calculate the whole complex valuation charge, then apply unit entitlement;
• incorrect shortcut: multiply the complex AUV by unit entitlement, then apply the marginal schedule.

The shortcut can understate the estimate because it moves the input into lower brackets before the valuation charge is calculated.

Worked example: four equal units

Assume a fully residential complex has:

The 2026-27 valuation schedule for the complex uses the $1 million to $2 million bracket:

Complex valuation charge = $10,600 + 1.25% of the amount above $1,000,000

The amount above $1 million is $200,000:

$10,600 + ($200,000 x 1.25%) = $13,100

Apply the 25% unit entitlement:

$13,100 x 25% = $3,275

Add the fixed charge:

$3,275 + $1,778 = $5,053

The full-year indicative land tax is $5,053.

This example assumes the complex is fully residential, the entered AUV and unit entitlement are correct, and the property is taxable for the full year. It excludes interest, penalty tax and any property-specific issue.

The shortcut that gives the wrong answer

If someone first multiplied the $1.2 million complex AUV by 25%, they would enter $300,000 into the ordinary property schedule.

That produces an annual figure of $3,698 under the current brackets. It is $1,355 lower than the $5,053 unit-title method in this example.

The difference is not rounding. It comes from applying a progressive schedule in the wrong order.

Quarterly assessment dates

ACT Revenue assesses land tax quarterly using the property's status on four dates:

• 1 July;
• 1 October;
• 1 January; and
• 1 April.

Each assessment covers the whole quarter. ACT Revenue says there is no daily prorated liability within a quarter.

The annual valuation charge is divided using day-based quarter weights, so each quarter is not exactly 25%. The calculator currently reports a full-year guide. Check the official assessment or ACT Revenue calculator if the property became taxable or exempt during the year.

Inputs to collect before calculating

1. The AUV for the residential portion of the whole unit complex.
2. The unit entitlement percentage from the unit-title records or assessment information.
3. Whether the property was taxable on each ACT quarterly assessment date.
4. Any exemption or property-use information relevant to the official assessment.
5. The current ACT Revenue notice if one is available.

Do not use the contract price, current market value, loan balance, rent or strata levies as the AUV.

What the estimate cannot determine

The calculator cannot decide whether an exemption applies, confirm the official AUV, interpret unit-title documents or replace an ACT Revenue notice. It also does not calculate rates, strata levies, settlement adjustments, interest or penalty tax.

For broader context, read Do Apartments Pay Land Tax in Australia? and compare the land value versus property value guide.

Source

• ACT Revenue Office: How land tax is calculated, including the 2026-27 fixed charge, marginal schedule, unit-title method and quarterly assessment dates. Checked 25 August 2026.

General information disclaimer

This guide provides general information and an indicative worked example only. It is not an official assessment, tax advice, legal advice or an exemption determination. ACT land tax depends on current valuations, property use, unit-title information and assessment dates. Check the ACT Revenue Office and obtain professional advice where appropriate.

Last updated: 25 August 2026.