ACT · Canberra
Tax depreciation schedules in the ACT
For rental properties in Canberra and across the Australian Capital Territory: upload the contract of sale, an inspection report, plans or photos, and receive a Division 40 and Division 43 schedule as a PDF report and an Excel workbook, laid out the way a quantity surveyor's schedule is.
- Costs vs national
- 1% above
- House built 2015
- $221,610
- Deduction a year
- $5,540
What a house cost to build in the Australian Capital Territory
The capital works deduction is 2.5% of what the building cost to construct when it was built, not what it is worth today. For a standard single-storey brick veneer house of 200 m², excluding the plant listed separately:
| Year built | Rate per m² | Construction cost | 2.5% a year | Years left |
|---|---|---|---|---|
| 1990 | $529 | $90,527 | $2,263 | 4 |
| 1995 | $664 | $115,490 | $2,887 | 9 |
| 2000 | $700 | $123,066 | $3,077 | 14 |
| 2005 | $993 | $177,994 | $4,450 | 19 |
| 2010 | $1,185 | $213,901 | $5,348 | 24 |
| 2015 | $1,222 | $221,610 | $5,540 | 29 |
| 2020 | $1,330 | $241,799 | $6,045 | 34 |
| 2025 | $1,928 | $351,892 | $8,797 | 39 |
Indicative, from the Ezy Depreciation cost database ledger-catalogue-2026-11-02. Years left are full income years from the current one, taking completion as 30 June of the year built. Your property's own area, construction and finish change the figure.
Building costs in the Australian Capital Territory by dwelling type
Built in 2025 at ACT rates, a single-storey brick veneer house of 200 m² cost about $351,892 ($8,797 a year in capital works); a two-level townhouse of 160 m² about $317,978 ($7,949 a year); a 90 m² unit in a low-rise walk-up block about $172,110 ($4,303 a year); and an 85 m² apartment in a high-rise building about $237,333 ($5,933 a year).
Among Australia's states and territories, the Australian Capital Territory is the fifth dearest to build a house in, the third cheapest to build a townhouse in, the fourth cheapest to build a unit in and the third dearest to build an apartment in. Against the national benchmark rate, the house cost $3,954 more, the townhouse $16,457 less, the unit $595 less and the apartment $4,807 more.
Houses, townhouses, units and apartments in ACT
The dwelling type changes the rate per square metre, what is shared, and what plant there is. Each has its own ACT page.
House
a single-storey brick veneer house of 200 m²
Built 2015: $221,610
$1,222 per m²
Townhouse
a two-level townhouse of 160 m²
Built 2015: $264,379
$1,736 per m²
Unit
a 90 m² unit in a low-rise walk-up block
Built 2015: $143,096
$1,677 per m²
Apartment
an 85 m² apartment in a high-rise building
Built 2015: $197,326
$2,442 per m²
Common questions
How much depreciation can I claim on a house built in 2005 in the Australian Capital Territory?
A standard 200 m² brick veneer house built in ACT in 2005 cost about $177,994 to construct, excluding its plant, so its capital works deduction is about $4,450 a year for the 19 years left of its 40. In the Northern Territory, the dearest state or territory to build in, the same house claims about $1,172 a year more; in Western Australia, the cheapest, about $1,502 a year less. A bigger, better-finished or two-storey house costs more; plant bought new for the letting adds its own deductions.
Is depreciation different in the Australian Capital Territory?
The law is the same across Australia: Divisions 40 and 43 of the Income Tax Assessment Act 1997 are federal. What differs is what it cost to build. In our data, construction in ACT runs about 1% above the national benchmark rate, and the Australian Capital Territory is the fifth dearest of Australia's states and territories to build in. A standard house completed in 2025 cost about $3,954 more there than at the benchmark rate, so its capital works deduction is about $99 a year higher.
Can I claim depreciation on an established property in the Australian Capital Territory?
Yes, on the building: if construction began after 15 September 1987 you can claim what remains of its 40 years. A house built in 2015 has about 29 years left, worth about $5,540 a year at ACT costs. Completed in 2025 instead, the same house cost about $130,282 more to build in the Australian Capital Territory, 59% more, so it claims about $3,257 a year more, with 10 more years to run. Plant that came with a second-hand property acquired since 9 May 2017 is generally not deductible for individuals, and nor is plant used while it was the owner's home; new plant added while it is let, and renovations, are. Where the owner's own use of a property is not occasional, as it can be in a holiday home they also stay in, even plant bought new since 9 May 2017 is generally not deductible, from the income year that use begins.
Do you inspect properties in Canberra?
No. The schedule is prepared from the documents and photos you send, wherever in the Australian Capital Territory the property is, so there is no inspection to book or wait for. Where a document states a cost it is used; where it does not, the cost is estimated from the ACT rates on this page ($1,928 per m² for a standard house built in 2025) and labelled as an estimate in the report.
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Other states and territories
General information only, not advice about your circumstances. Speak to a registered tax agent before relying on it.