How are rates calculated?
The amount of rates you pay is made up of two components: a fixed charge and a valuation charge.
The Police, Fire and Emergency Services Levy (PFESL) is also charged on all rateable properties in the ACT and the Safer Families Levy is charged on all residential and rural property.
Fixed charge
The fixed charge depends on the type of property you own. You can find the full details below by selecting the type of property.
- For residential land, a fixed charge of $893 applies.
- For residential units, a fixed charge of $949 applies.
Valuation charge
The valuation charge is calculated by applying a rating factor to the average unimproved value (AUV).
Rating factors are a percentage based on the AUV. These factors are different for each type of property.
The AUV is the average of the property’s unimproved value over a number of years. From the 2021-22 rating year and after, AUV is averaged over the last 5 years. For example, the AUV for 2024-25 is the average of the property's unimproved value as at 1 January 2020, 2021, 2022, 2023 and 2024.
For new or recent properties, the AUV can be the property’s unimproved value or an average of unimproved values over period the property has existed. These properties include those where a parcel of land has been subject to a Lease Variation Charge.
Further information on LVC can be found by clicking here.
Valuation charge for units
Unit rates are calculated using a different set of rating factors and marginal rates than houses. This gives unit owners access to a more progressive scale for calculating their rates, with higher value blocks being in a different ratings category to lower value blocks.
Having separate rating factors for houses and units means the government has more flexibility to adjust these settings as tax reform continues and property values continue to change.
The valuation charge calculation for residential unit properties starts the same as for houses, with a rating factor applied to the AUV of the residential component of the block.
This figure is then multiplied by the unit entitlement percentage which is the percentage that a unit holds compared with the overall unit complex. For example, if there are four equal-sized units on the block, each would have a valuation charge of 25 per cent of the overall valuation charge for the unit complex.
You can see the full details below by selecting the type of property.
Fixed charge | $893 |
Valuation charge | less than or equal to $150,000 | 0.2833% of the AUV of the property |
| more than $150,000 but not more than $300,000 | $424.95 plus 0.3664% of the part of the base value that is more than $150,000 | |
| more than $300,000 but not more than $450,000 | $974.55 plus 0.4530% of the part of the base value that is more than $300,000 | |
| more than $450,000 but not more than $600,000 | $1,654.05 plus 0.4931% of the part of the base value that is more than $450,000 | |
| more than $600,000 but not more than $750,000 | $2,393.70 plus 0.5014% of the part of the base value that is more than $600,000 | |
| more than $750,000 | $3,145.80 plus 0.5056% of the part of the base value that is more than $750,000 |
Fixed charge | $949 |
Valuation charge | less than or equal to $600,000 | 0.5516% of the base value |
| more than $600,000 but not more than $2,000,000 | $3,309.60 plus 0.6711% of the part of the base value that is more than $600,000 | |
| more than $2,000,000 but not more than $3,650,000 | $12,705.00 plus 0.7816% of the part of the base value that is more than $2,000,000 | |
| more than $3,650,000 but not more than $4,850,000 | $25,601.40 plus 0.8318% of the part of the base value that is more than $3,650,000 | |
| more than $4,850,000 | $35,583.00 plus 0.8752% of the part of the base value that is more than $4,850,000 |
Commercial - AUV $2 million and below
Fixed charge | $3,087 |
Valuation charge | less than or equal to $150,000 | 3.3433% of the base value |
| more than $150,000 but not more than $275,000 | $5,014.95 plus 3.9146% of the part of the base value that is more than $150,000 | |
| more than $275,000 but not more than $600,000 | $9,908.20 plus 5.5036% of the part of the base value that is more than $275,000 | |
| more than $600,000 but not more than $2,000,000 | $27,794.90 plus 5.5677% of the part of the base value that is more than $600,000 |
Commercial - AUV above $2 million
Fixed charge | $3,234 |
Valuation charge | less than or equal to $150,000 | 3.6190% of the AUV of the property |
| more than $150,000 but not more than $275,000 | $5,428.50 plus 4.1808% of the part of the base value that is more than $150,000 | |
| more than $275,000 but not more than $600,000 | $10,654.50 plus 5.7437% of the part of the base value that is more than $275,000 | |
| more than $600,000 | $29,321.52 plus 5.8066% of the part of the base value that is more than $600,000 |
Fixed charge | $193 |
Valuation charge | 0.0611% of the AUV of the property |
Calculate your rates
To get an idea of how much your rates are, use our calculator below.
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This calculator should be used as a guide only. This calculator does not consider things such as interest or penalty tax that may apply. The calculations are GST exclusive.
We regularly update the calculators on our website in accordance with legislative requirements. However, no liability or responsibility is accepted by the Commissioner for ACT Revenue or the Australian Capital Territory for any errors in calculations which may arise because of errors made by you, errors due to technical issues, and errors arising due to issues beyond the control of the ACT Revenue Office.
Calculations you perform on this site do not replace the ‘Notice of Assessment’ for any tax liability issued to you by the Commissioner for ACT Revenue.