Land tax in the Australian Capital Territory is imposed under section 9 the Land Tax Act 2004. The marginal rates used to calculate land tax are determined under the  Taxation Administration Act 1999, with section 7 giving general power to the commissioner to make assessments of tax liability.

The land tax threshold in the Australian Capital Territory is as follows:

Fixed Charge $900

Marginal Rates that apply to property Average Unimproved Value (AUV):

 

AUV up to $75,000 0.41%
AUV from $75,001 to $150,000  0.48% 
AUV from $150,001 to $275,000 0.61%
AUV of $275,001 and above 1.23%