Land tax in the ACT on $1,000,000 of land owned by an individual is $12,378 a year, on the ACT revenue office's 2026/27 land tax year rates. A company pays $12,378 and a family trust $12,378 on the same land. The calculator below works it out for any land value in ACT.
Rates as at NSW, Victoria, Queensland, South Australia, Western Australia, Tasmania and the ACT read on 22 October 2026 (the 2026 land tax year in NSW and Victoria, 2026/27 elsewhere); the Northern Territory has no land tax
Presm's Land Tax Calculator on each revenue office's published rates. Estimates only: exemptions and concessions beyond these boxes are not checked here. The ACT revenue office
What an individual, a company, a family trust and a foreign individual pay a year in the ACT at seven land values. Every figure is worked out by the calculator above.
| Land value | Individual | Company | Family trust | Foreign individual, with surcharge |
|---|---|---|---|---|
| $500,000 | $6,178 | $6,178 | $6,178 | $9,928 |
| $750,000 | $9,278 | $9,278 | $9,278 | $14,903 |
| $1,000,000 | $12,378 | $12,378 | $12,378 | $19,878 |
| $1,500,000 | $18,628 | $18,628 | $18,628 | $29,878 |
| $2,000,000 | $24,878 | $24,878 | $24,878 | $39,878 |
| $3,000,000 | $37,478 | $37,478 | $37,478 | $59,978 |
| $5,000,000 | $62,678 | $62,678 | $62,678 | $100,178 |
Presm's Land Tax Calculator, the ACT revenue office's 2026/27 land tax year rates. Land value: the land value of each property, taxed property by property, not the home the owner lives in. Family trust: a discretionary trust. Estimates only.
| Held by | Land tax a year |
|---|---|
| Your own name | $12,378 |
| A family trust | $12,378 |
| A company | $12,378 |
On $1,000,000 of land in the ACT, your own name, a family trust and a company all pay the same. The Entity Land Tax Simulator compares all seven ways to hold land, in every state.
A foreign owner of land in the ACT pays a surcharge on top of land tax. On $1,000,000 of land the calculator works it out like this; an Australian resident individual pays $12,378.
| Land tax | $12,378 |
|---|---|
| Foreign owner surcharge | $7,500 |
| Total a year | $19,878 |
Source: ACT Revenue Office: foreign ownership surcharge for land tax, read 22 Oct 2026. Presm's Land Tax Calculator; estimates only.
The ACT taxes each residential property that is not the owner's home on its own, from the first dollar of its land value: a fixed charge plus a rate on each band of the value. This is the scale as the calculator applies it, then the calculator's own notes.
| Land value | Land tax a year |
|---|---|
| Fixed charge | $1,778 a property |
| $0 to $150,000 | 0.54% of the value |
| $150,001 to $275,000 | $810 plus 0.64% of the value above $150,000 |
| $275,001 to $1,000,000 | $1,610 plus 1.24% of the value above $275,000 |
| $1,000,001 to $2,000,000 | $10,600 plus 1.25% of the value above $1,000,000 |
| $2,000,001 and over | $23,100 plus 1.26% of the value above $2,000,000 |
The ACT revenue office · Stamp duty in ACT
Land tax comes every year, on everything you own in a state. Presm puts it beside the rest of each property's costs: what it costs you each week, what it does to your portfolio, and what the next one would change.
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