ATO logo

Benchmark market value tables

Access benchmark market value tables for accommodation and meals for the current and prior years.

Last updated 16 October 2026

Our previous years reference tablesExternal Link are now available on data.gov.au.

Short-term accommodation and meals tables

Before you use the benchmark market values for short-term accommodation and meals, you need to understand:

For past years' benchmark market values, refer to Short-term accommodation previous years tablesExternal Link on data.gov.au.

Current short-term accommodation and meals tables

The current short-term accommodation and meals benchmark market values by state and territory follow:

Australian Capital Territory

Table 1: ACT short-term accommodation and meals benchmark market values ($ per day) for 1 July 2026 to 30 June 2027

Capital or country centre

Accommodation
($)

Breakfast
($)

Lunch
($)

Dinner
($)

Incidentals
($)

Canberra

178

36

40

69

25

All other country centres

141

32

36

63

25

For more information, see:

New South Wales

Table 2: NSW short-term accommodation and meals benchmark market values ($ per day) for 1 July 2026 to 30 June 2027

Capital or country centre

Accommodation
($)

Breakfast
($)

Lunch
($)

Dinner
($)

Incidentals
($)

Sydney

230

36

40

69

25

Albury

207

36

40

69

25

Armidale

166

36

40

69

25

Bathurst

207

36

40

69

25

Bega

207

36

40

69

25

Bourke

189

36

40

69

25

Broken Hill

168

36

40

69

25

Cobar

207

36

40

69

25

Coffs Harbour

207

36

40

69

25

Cooma

207

36

40

69

25

Cowra

207

36

40

69

25

Dubbo

173

36

40

69

25

Gosford

161

36

40

69

25

Goulburn

165

36

40

69

25

Grafton

179

36

40

69

25

Griffith

165

36

40

69

25

Gunnedah

186

36

40

69

25

Inverell

207

36

40

69

25

Lismore

190

36

40

69

25

Maitland

187

36

40

69

25

Mudgee

213

36

40

69

25

Muswellbrook

166

36

40

69

25

Narrabri

207

36

40

69

25

Newcastle

195

36

40

69

25

Norfolk Island

256

36

40

69

25

Nowra

168

36

40

69

25

Orange

222

36

40

69

25

Port Macquarie

190

36

40

69

25

Queanbeyan

207

36

40

69

25

Tamworth

207

36

40

69

25

Taree

207

36

40

69

25

Tumut

207

36

40

69

25

Wagga Wagga

178

36

40

69

25

Wollongong

188

36

40

69

25

All other country centres

141

32

36

63

25

Note: the country centres listed change each year.

For more information, see:

Northern Territory

Table 3: NT short-term accommodation and meals benchmark market values ($ per day) for 1 July 2026 to 30 June 2027

Capital or country centre

Accommodation
($)

Breakfast
($)

Lunch
($)

Dinner
($)

Incidentals
($)

Darwin

220

36

40

69

25

Alice Springs

206

36

40

69

25

Jabiru

216

36

40

69

25

Katherine

230

36

40

69

25

Nhulunbuy

278

36

40

69

25

Tennant Creek

207

36

40

69

25

Yulara

570

36

40

69

25

All other country centres

141

32

36

63

25

Note: the country centres listed change each year.

For more information, see:

Queensland

Table 4: Queensland short-term accommodation and meals benchmark market values ($ per day) for 1 July 2026 to 30 June 2027

Capital or country centre

Accommodation
($)

Breakfast
($)

Lunch
($)

Dinner
($)

Incidentals
($)

Brisbane

188

36

40

69

25

Ayr

207

36

40

69

25

Bundaberg

184

36

40

69

25

Cairns

175

36

40

69

25

Charters Towers

168

36

40

69

25

Chinchilla

207

36

40

69

25

Dalby

201

36

40

69

25

Emerald

182

36

40

69

25

Gladstone

171

36

40

69

25

Gold Coast

234

36

40

69

25

Hervey Bay

175

36

40

69

25

Horn Island

345

36

40

69

25

Innisfail

207

36

40

69

25

Kingaroy

180

36

40

69

25

Mackay

166

36

40

69

25

Maryborough

207

36

40

69

25

Mount Isa

188

36

40

69

25

Nambour

168

36

40

69

25

Rockhampton

174

36

40

69

25

Roma

188

36

40

69

25

Thursday Island

323

36

40

69

25

Toowoomba

161

36

40

69

25

Townsville

174

36

40

69

25

Weipa

238

36

40

69

25

All other country centres

141

32

36

63

25

Note: the country centres listed change each year.

For more information, see:

South Australia

Table 5: South Australia short-term accommodation and meals benchmark market values ($ per day) for 1 July 2026 to 30 June 2027

Capital or country centre

Accommodation
($)

Breakfast
($)

Lunch
($)

Dinner
($)

Incidentals
($)

Adelaide

158

36

40

69

25

Bordertown

165

36

40

69

25

Ceduna

156

36

40

69

25

Kadina

207

36

40

69

25

Mount Gambier

164

36

40

69

25

Naracoorte

207

36

40

69

25

Port Augusta

207

36

40

69

25

Port Lincoln

170

36

40

69

25

Port Pirie

207

36

40

69

25

Renmark

207

36

40

69

25

Whyalla

170

36

40

69

25

Wilpena-Pound

281

36

40

69

25

All other country centres

141

32

36

63

25

Note: the country centres listed change each year.

For more information, see:

Tasmania

Table 6: Tasmania short-term accommodation and meals benchmark market values ($ per day) for 1 July 2026 to 30 June 2027

Capital or country centre

Accommodation
($)

Breakfast
($)

Lunch
($)

Dinner
($)

Incidentals
($)

Hobart

176

36

40

69

25

Burnie

181

36

40

69

25

Devonport

170

36

40

69

25

Launceston

174

36

40

69

25

Queenstown

207

36

40

69

25

All other country centres

141

32

36

63

25

Note: the country centres listed change each year.

For more information, see:

Victoria

Table 7: Victoria short-term accommodation and meals benchmark market values ($ per day) for 1 July 2026 to 30 June 2027

Capital or country centre

Accommodation
($)

Breakfast
($)

Lunch
($)

Dinner
($)

Incidentals
($)

Melbourne

175

36

40

69

25

Ararat

159

36

40

69

25

Bairnsdale

182

36

40

69

25

Ballarat

187

36

40

69

25

Benalla

168

36

40

69

25

Bendigo

177

36

40

69

25

Bright

180

36

40

69

25

Castlemaine

162

36

40

69

25

Colac

207

36

40

69

25

Echuca

207

36

40

69

25

Geelong

175

36

40

69

25

Hamilton

170

36

40

69

25

Horsham

173

36

40

69

25

Mildura

177

36

40

69

25

Portland

170

36

40

69

25

Sale

207

36

40

69

25

Seymour

171

36

40

69

25

Shepparton

172

36

40

69

25

Swan Hill

181

36

40

69

25

Wangaratta

186

36

40

69

25

Warrnambool

182

36

40

69

25

Wodonga

207

36

40

69

25

Wonthaggi

188

36

40

69

25

All other country centres

141

32

36

63

25

Note: the country centres listed change each year.

For more information, see:

Western Australia

Table 8: Western Australia short-term accommodation and meals benchmark market values ($ per day) for 1 July 2026 to 30 June 2027

Capital or country centre

Accommodation
($)

Breakfast
($)

Lunch
($)

Dinner
($)

Incidentals
($)

Perth

180

36

40

69

25

Albany

193

36

40

69

25

Broome

269

36

40

69

25

Bunbury

184

36

40

69

25

Carnarvon

183

36

40

69

25

Christmas Island

221

36

40

69

25

Cocos (Keeling) Islands

331

36

40

69

25

Dampier

210

36

40

69

25

Derby

192

36

40

69

25

Esperance

183

36

40

69

25

Exmouth

247

36

40

69

25

Geraldton

201

36

40

69

25

Halls Creek

215

36

40

69

25

Kalgoorlie

193

36

40

69

25

Karratha

304

36

40

69

25

Kununurra

234

36

40

69

25

Newman

277

36

40

69

25

Northam

232

36

40

69

25

Port Hedland

281

36

40

69

25

All other country centres

141

32

36

63

25

Note: the country centres listed change each year.

For more information, see:

Detailed long-term accommodation tables

Before you use the benchmark market values for long-term accommodation, you need to understand:

The weekly long-term accommodation includes boarding house rooms.

For past years benchmark market values including transitional values, refer to long-term accommodation previous years tablesExternal Link.

Current long-term accommodation tables

The current long-term accommodation benchmark market values by state and territory follow:

Australian Capital Territory

Table 9: Australian Capital Territory long-term accommodation benchmark market values ($ per week) for 1 July 2026 to 30 June 2027

Location

House 1 bedroom
($)

House 2 bedrooms
($)

House 3 bedrooms
($)

House 4 or more bedrooms
($)

Other dwellings 1 bedroom
($)

Other dwellings 2 bedrooms
($)

Other dwellings 3 bedrooms
($)

Other dwellings 4 or more bedrooms
($)

Inner Central

460

607

788

1079

557

698

832

1147

Inner South

417

609

714

982

525

630

751

1035

West and North

402

593

688

819

504

609

726

1000

Outer South

399

573

683

835

473

578

688

948

Other

399

573

683

819

473

578

688

948

Canberra zone definitions:

  • Inner Central is Canberra North and Canberra South.
  • Inner South is Woden, Weston Creek and Molonglo Valley.
  • West and North is Belconnen, Gungahlin and Hall.
  • Outer South is Tuggeranong.

For more information, see:

New South Wales

Table 10: NSW long-term accommodation benchmark market values ($ per week) for 1 July 2026 to 30 June 2027

Location

House 1 bedroom
($)

House 2 bedrooms
($)

House 3 bedrooms
($)

House 4 or more bedrooms
($)

Other dwellings 1 bedroom
($)

Other dwellings 2 bedrooms
($)

Other dwellings 3 bedrooms
($)

Other dwellings 4 or more bedrooms
($)

Sydney – Inner

798

977

1365

1880

767

998

1189

1638

Sydney – Middle

503

683

861

1186

683

767

914

1259

Sydney – Outer

411

578

704

969

604

683

814

1121

Wollongong

432

620

740

1020

462

620

738

1017

Newcastle

448

662

767

1056

546

683

814

1121

Other

411

578

704

969

462

620

738

1017

Sydney zone definitions:

  • Inner is Ashfield, Botany, Drummoyne, Lane Cove, Leichhardt, Marrickville, Mosman, North Sydney, Randwick, South Sydney, Sydney, Waverley, Willoughby and Woollahra.
  • Middle is Auburn, Bankstown, Burwood, Canterbury, Concord, Hunters Hill, Hurstville, Kogarah, Ku-ring-gai, Manly, Parramatta, Rockdale, Ryde and Strathfield.
  • Outer is Baulkham Hills, Blacktown, Blue Mountains, Camden, Campbelltown, Fairfield, Gosford, Hawkesbury, Holroyd, Hornsby, Liverpool, Penrith, Pittwater, Sutherland, Warringah, Wollondilly and Wyong.

For more information, see:

Northern Territory

Table 11: Northern Territory long-term accommodation benchmark market values ($ per week) for 1 July 2026 to 30 June 2027

Location

House 1 bedroom
($)

House 2 bedrooms
($)

House 3 bedrooms
($)

House 4 or more bedrooms
($)

Other dwellings 1 bedroom
($)

Other dwellings 2 bedrooms
($)

Other dwellings 3 bedrooms
($)

Other dwellings 4 or more bedrooms
($)

Darwin – Inner

466

669

798

1103

549

683

814

1121

Northern Suburbs

436

626

746

871

417

570

679

935

Palmerston

399

573

683

788

488

562

670

923

Alice Springs

382

548

654

840

383

488

582

802

Other

382

548

654

788

383

488

582

802

Darwin zone definitions:

  • Inner is City (inner), Fannie Bay, Larrakeyah, Ludmilla, Narrows, Parap, Stuart Park, The Gardens and City (remainder).
  • Northern Suburbs is Alawa, Anula, Brinkin, Coconut Grove, Jingili, Karama, Leanyer, Lee Point, Malak, Marrara, Millner, Moil, Nakara, Nightcliff, Rapid Creek, Tiwi, Wagaman, Wanguri, Winnellie and Wulag.
  • Palmerston is Driver, Gray, Moulden, Woodroffe and Palmerston (T) Bal.
  • Alice Springs is Charles, Heavitree, Larapinta, Ross and Stuart.

For more information, see:

Queensland

Table 12: Queensland long-term accommodation benchmark market values ($ per week) for 1 July 2026 to 30 June 2027

Location

House 1 bedroom
($)

House 2 bedrooms
($)

House 3 bedrooms
($)

House 4 or more bedrooms
($)

Other dwellings 1 bedroom
($)

Other dwellings 2 bedrooms
($)

Other dwellings 3 bedrooms
($)

Other dwellings 4 or more bedrooms
($)

Brisbane – Inner

485

683

830

1143

614

767

914

1259

Brisbane –Middle

399

620

683

940

441

630

751

1035

Brisbane – Outer

344

483

588

810

389

473

563

776

Gold Coast

460

683

788

1085

604

763

910

1254

Townsville

319

473

546

752

347

441

526

724

Other

319

473

546

752

347

441

526

724

Brisbane zone definitions:

  • Inner is the 0–5 km radius from the CBD.
  • Middle is the 5–20 km radius from the CBD.
  • Outer is between 20 km from the CBD and the boundary of the Brisbane Statistical Division. The Brisbane Statistical Division consists of Brisbane City Council area, Moreton Bay Regional Council Area, Logan City Council Area, Ipswich City Council Area and Redland City Council Area.

For more information, see:

South Australia

Table 13: South Australia long-term accommodation benchmark market values ($ per week) for 1 July 2026 to 30 June 2027

Location

House 1 bedroom
($)

House 2 bedrooms
($)

House 3 bedrooms
($)

House 4 or more bedrooms
($)

Other dwellings 1 bedroom
($)

Other dwellings 2 bedrooms
($)

Other dwellings 3 bedrooms
($)

Other dwellings 4 or more bedrooms
($)

Adelaide – Inner

436

630

746

1027

471

578

688

948

Adelaide – Middle

399

578

683

940

441

525

626

862

Adelaide – Outer

347

512

593

817

320

494

588

810

Mount Gambier

276

396

473

609

307

315

376

517

Port Lincoln

282

405

483

630

263

420

501

690

Other

276

396

473

609

263

315

376

517

Adelaide zone definitions:

  • Inner is Adelaide, Burnside, Norwood/Payneham/St Peters – portion (former LGAs Kensington/Norwood, St Peters), Prospect, Unley, Walkerville and West Torrens.
  • Middle is Campbelltown, Charles Sturt, Holdfast Bay, Marion, Mitcham, Norwood/ Payneham/St Peters – portion (former LGA Payneham and Port Adelaide/ Enfield).
  • Outer is Adelaide Hills – portion (former LGAs East Torrens, Stirling), Gawler, Onkaparinga, Playford, Salisbury and Tea Tree Gully. Riverland is Berri/Barmera, Loxton and Waikerie (former LGAs Loxton, Waikerie).

For more information, see:

Tasmania

Table 14: Tasmania long-term accommodation benchmark market values ($ per week) for 1 July 2026 to 30 June 2027

Location

House 1 bedroom
($)

House 2 bedrooms
($)

House 3 bedrooms
($)

House 4 or more bedrooms
($)

Other dwellings 1 bedroom
($)

Other dwellings 2 bedrooms
($)

Other dwellings 3 bedrooms
($)

Other dwellings 4 or more bedrooms
($)

Hobart – Inner

408

572

698

962

378

546

651

897

Hobart – Middle

350

515

599

825

368

499

595

819

Hobart – Outer

344

525

588

810

368

509

607

836

Launceston

325

504

557

767

341

473

563

776

North-West Centres

294

420

504

694

268

389

463

638

Other

294

420

504

694

268

389

463

638

Hobart zone definitions:

  • Inner is Hobart-Inner and Hobart-Remainder.
  • Middle is Clarence and Glenorchy.
  • Outer is Kingborough and Derwent Valley Pt A.
  • Launceston is Launceston-Inner, Launceston Pt B and Launceston Pt C.
  • North-West Centres is Burnie Pt A, Central Coast Pt A and Devonport.

For more information, see:

Victoria

Table 15: Victoria long-term accommodation benchmark market values ($ per week) for 1 July 2026 to 30 June 2027

Location

House 1 bedroom
($)

House 2 bedrooms
($)

House 3 bedrooms
($)

House 4 or more bedrooms
($)

Other dwellings 1 bedroom
($)

Other dwellings 2 bedrooms
($)

Other dwellings 3 bedrooms
($)

Other dwellings 4 or more bedrooms
($)

Melbourne – Inner

579

783

992

1369

551

728

867

1159

Melbourne – Middle

437

651

750

1034

485

607

723

998

Melbourne – Outer

334

529

573

791

408

519

617

853

Geelong

309

463

529

730

364

475

565

780

Bendigo

296

453

507

700

323

408

486

671

Ballarat

257

397

441

609

314

397

474

653

Other

257

397

441

609

314

397

474

653

Melbourne zone definitions:

  • Inner is suburbs within 10 km of the CBD.
  • Middle is between 10–20 km from the CBD.
  • Outer is more than 20 km from the CBD.

For more information, see:

Western Australia

Table 16: Western Australia long-term accommodation benchmark market values ($ per week) for 1 July 2026 to 30 June 2027

Location

House 1 bedroom
($)

House 2 bedrooms
($)

House 3 bedrooms
($)

House 4 or more bedrooms
($)

Other dwellings 1 bedroom
($)

Other dwellings 2 bedrooms
($)

Other dwellings 3 bedrooms
($)

Other dwellings 4 or more bedrooms
($)

Perth – Inner

425

702

771

1127

440

726

798

1166

Perth – Middle

367

605

665

972

427

706

775

1133

Perth – Outer

332

549

603

881

377

623

684

1000

Bunbury

315

520

572

836

368

607

667

975

Broome

611

1009

1108

1620

452

747

821

1200

Albany

321

531

583

852

375

619

680

994

Other

315

520

572

836

368

607

667

975

Perth zone definitions:

  • Inner is Cities of Perth, Stirling (South East), South Perth, Subiaco, Nedlands, Belmont; Towns of Cambridge, Vincent, Victoria Park, Claremont, Cottesloe and the Shire of Peppermint Grove.
  • Middle is Cities of Stirling (Central and Coastal), Bayswater, Canning, MeIville, Fremantle (inner and remainder), Cockburn, Gosnells, Wanneroo (South West and South East) southern half only; Towns of Bassendean, East Fremantle and the Shire of Kalamunda.
  • Outer is Cities of Wanneroo (Northern half), Armadale, Rockingham, Mandurah; Town of Kwinana; Shires of Swan, Mundaring and Serpentine–Jarradale.

For more information, see:

QC81928