WA · threshold $300,000 current rates
Land Tax Calculator — Western Australia
Work out your WA land tax from your total land value, using the bands published by RevenueWA. The threshold is $300,000 — below that, you pay nothing.
1 Enter your total land value2 See the land tax you owe
Step 2 · your result
Estimated land tax
$0
for the current rates
- Total land value
- $0
- No land tax below
- $0
- Effective rate
- —
Rates from RevenueWA, checked 12 October 2026. General estimate only — not tax advice.
There is a second tax most calculators miss. Metropolitan region improvement tax (MRIT) adds 0.14% of the amount above $300,000, on top of the land tax above. It applies to land in the Perth metropolitan region — use WA’s own calculator to work out the combined amount.
WA land tax rates
| Total taxable value of land | Land tax payable |
|---|---|
| $0 – $300,000 | No land tax |
| $300,001 – $420,000 | $300 |
| $420,001 – $1,000,000 | $300 plus 0.25% of the amount above $420,000 |
| $1,000,001 – $1,800,000 | $1,750 plus 0.9% of the amount above $1,000,000 |
| $1,800,001 – $5,000,000 | $8,950 plus 1.8% of the amount above $1,800,000 |
| $5,000,001 – $11,000,000 | $66,550 plus 2% of the amount above $5,000,000 |
| $11,000,001 or more | $186,550 plus 2.67% of the amount above $11,000,000 |
Source: RevenueWA, checked 12 October 2026. Table reproduced exactly as published.
What you need to know about WA land tax
- Land tax starts once your aggregated taxable land value goes over $300,000.
- Your holdings are aggregated — the valuations of all your non-exempt land in the same ownership are added together before the rate is applied.
- Land owned in different capacities is assessed separately — land you own solely is not combined with land you own jointly, or with land held through a company or trust.
- If you sell land between 1 July and 30 June you are still liable for the land tax, because liability is based on ownership at midnight on the previous 30 June.
- Perth metropolitan properties may also pay metropolitan region improvement tax (MRIT) at 0.14% of the amount above $300,000, on top of land tax.
- Notices of assessment are generally issued between September and January.
Frequently asked questions
What is the land tax threshold in Western Australia?
$300,000. Below that total land value you pay no land tax. Above it, tax is charged using the band your value falls into — see the table on this page.
Is land tax charged on each property, or on my total land value?
On your total land value in Western Australia. If you own three investment properties worth $400,000 each, you are assessed on $1,200,000 — not three separate amounts. The threshold applies once to the total, not once per property.
Is my home exempt from land tax in Western Australia?
Generally yes — your principal place of residence is exempt. Investment properties, holiday homes and vacant land are generally not.
Are these the rates for everyone?
These are the general rates. A separate surcharge land tax applies to foreign owners, with its own rates — the general and premium thresholds do not apply to it.
How accurate is this calculator?
It applies the exact bands published by RevenueWA, checked 12 October 2026. It is a general estimate only: it does not account for exemptions, concessions, surcharges, or your ownership structure. Confirm your assessment with RevenueWA.
Other states
- Land tax calculator — New South Wales (threshold $1,075,000)
- Land tax calculator — Victoria (threshold $50,000)
- Land tax calculator — Queensland (threshold $600,000)
- Land tax calculator — South Australia (threshold $936,000)
- Land tax calculator — Tasmania (threshold $125,000)
- All land tax calculators