Australian Capital Territory compliance
Australian Capital Territory land tax
Thresholds, rates, surcharges + exemptions for FY26. Administered by ACT Revenue Office.
Threshold
All residential rental property (no threshold)
Rate
Fixed charge + 0.5-1.14% marginal rate
Surcharges
Foreign owner surcharge 0.75%
Assessment date
Quarterly: 1 Jul, 1 Oct, 1 Jan, 1 Apr
Exemptions
PPR
Payment
Quarterly via ACT Revenue Office
FAQ
- What is the Australian Capital Territory land tax threshold?
- All residential rental property (no threshold)
- What is the Australian Capital Territory land tax rate?
- Fixed charge + 0.5-1.14% marginal rate
- Are there foreign owner surcharges?
- Foreign owner surcharge 0.75%
- What exemptions apply?
- PPR
- When is land tax assessed?
- Quarterly: 1 Jul, 1 Oct, 1 Jan, 1 Apr