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Land Tax

Contributed by ACT Revenue Office and current to December 2021

ACT residential properties that are not your principal place of residence, or otherwise exempt, are liable for land tax under the Land Tax Act 2004. Commercial land tax has been abolished. Both vacant and rented properties are liable for land tax. You’re also liable for land tax if you rent out a secondary dwelling to your principal place of residence, such as a granny flat.

If you’re not an Australian citizen or resident of Australia, you also need to pay the foreign ownership surcharge.

Assessments for land tax are issued quarterly in July, October, January and April and are based on the status of the property on the first day of these months. Like general rates, land tax is based on the average unimproved value of the land.

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