In most states, your principal place of residence is exempt from land tax. Investment and secondary properties are generally taxable.

Do thresholds change each year?

States review thresholds and rates periodically, often annually. Always check current thresholds for the relevant year.

How do companies and trusts differ?

Companies and trusts are not interchangeable. Victoria and South Australia apply separate trust schedules, while NSW special trusts receive no tax-free threshold. Some trust types qualify for general rates, so confirm the trust classification before relying on the estimate.

Why can South Australian land above the threshold still show no tax?

RevenueSA says no assessment is issued where the calculated total is under $20. For 2026-27 general-rate ownership, this creates a short range above the $936,000 threshold where the payable estimate remains zero.

Is land tax deductible?

For investment properties, land tax is generally deductible against rental income. Seek professional tax advice for your circumstances.

NSW VIC QLD WA SA TAS ACT NT

Calculator

ACT Land Tax Calculator (2026)

Name: ACT Land Tax Calculator
Author: RealEstateCalc

Estimate ACT land tax using current thresholds and rates for individuals, companies, trusts and investors.

Formula

Tax = Base amount (per threshold) + (Land value − Threshold) × Marginal rate

Estimate updates below

Estimated Land Tax (Annual)$9,278.00

Step 1

Inputs

Estimated land tax

State/Territory*

Use your property’s state or territory to apply local thresholds and rates.

Property Average Unimproved Value*

For ACT, use this property's five-year average unimproved value, not an aggregate of all holdings. Unit-title calculations can differ.

Owner Type*

Trust treatment varies by trust type. This option uses Victorian trust-surcharge and SA trust rates; some trusts qualify for general rates.

Step 02 · Resultsinstant

Estimated Land Tax (Annual)

$9,278.00

Threshold Band

$275k-$1m

Marginal Rate

1.24%

Visualisation

Land Tax by State Comparison

Important assumption

This estimate applies published land-tax brackets to the taxable land value entered. It does not calculate foreign-owner surcharge land tax, Victorian absentee-owner surcharge, WA Metropolitan Region Improvement Tax, vacant residential land tax, settlement adjustments, exemptions or concessional land classes.

The state bars are not like-for-like liabilities. Valuation dates, aggregation rules and ownership definitions differ. ACT uses each property's five-year average unimproved value and has separate unit-title apportionment, so do not compare its bar with an aggregate holding value entered for another state.

Check the relevant revenue office before relying on an estimate: Revenue NSW, SRO Victoria, Queensland Revenue Office, RevenueWA, RevenueSA and ACT Revenue Office.

General information only — not financial advice.

Calculator results are estimates based on the inputs you provide and current published rates and thresholds. They do not take into account your personal objectives, financial situation, or needs. RealEstateCalc is not a credit provider, credit assistance provider, mortgage broker, financial adviser, or insurance broker. We do not hold an Australian Financial Services Licence (AFSL) or an Australian Credit Licence (ACL).

Results are not quotes, offers, pre-approvals, eligibility assessments, tax rulings, legal opinions, valuations, or recommendations. Property and finance decisions can involve substantial financial, tax, legal, credit, insurance, and market risk. You are responsible for independently verifying all figures and for any decision you make after using this tool.

Before applying for any credit, insurance, or financial product, read the relevant Product Disclosure Statement (PDS), Target Market Determination (TMD), and Credit Guide, and consider seeking advice from a licensed professional.

See our Disclaimer, Methodology, and Affiliate Disclosure for more detail.