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Overview
The ACT is unique — it is progressively abolishing stamp duty and replacing it with broader-based land taxes. This means ACT land tax rates are generally higher than other jurisdictions.
How ACT Land Tax Works
The ACT Revenue Office levies land tax on investment properties based on Average Unimproved Value (AUV). Your principal residence is exempt. Rates are progressive with a fixed charge plus marginal rate.
Use the ACT Land Tax Calculator for estimates.
The Duty Reform Impact
As stamp duty reduces, land tax increases. This shifts costs from one-off upfront to ongoing annual, significantly affecting investment cash flow.
Use the ACT Land Tax Calculator to estimate your liability.
Frequently asked questions
Why is ACT land tax higher?
The ACT is replacing stamp duty with higher annual land taxes as part of long-term reform.
Is my home exempt?
Yes, your principal residence is exempt.
Where can I calculate ACT land tax?
Use our ACT Land Tax Calculator: /calc/land-tax/act.
How often is land tax assessed?
Land tax is assessed annually, typically based on land values as of 30 June or 1 January depending on the state.
Can I reduce my land tax?
Consider ownership structures, claim all available exemptions, and monitor your total landholding value to avoid higher brackets.
RealEstateCalc Editorial
Property & Finance ResearchThe RealEstateCalc editorial team researches and writes about Australian property, finance, and tax topics. All content is fact-checked against official sources including the ATO, state revenue offices, ASIC Moneysmart, and the RBA.
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