0.13999999999999999% above $300,000 Perth metropolitan region
Metropolitan Region Improvement Tax (WA)
Western Australia charges two land taxes on the same land value. Land tax is the one everybody calculates; MRIT — an extra 0.13999999999999999% on the amount above $300,000 — is the line most calculators leave out. On $1,000,000 of metropolitan land the two together come to $2,730.
1 Enter your total taxable value2 See the land tax you owe
Step 2 · your result
Estimated land tax including surcharge
$0
land tax plus MRIT together
- Aggregated taxable value
- $0
- Land tax threshold
- $0
- Metropolitan region improvement tax (MRIT) (0.13999999999999999%)
- $0
- Effective rate
- —
Land tax rates from RevenueWA; MRIT rate from the same table, checked 12 October 2026. The calculator applies MRIT to the whole taxable value — if your land is outside the Perth metropolitan region, use the WA land tax calculator instead. General estimate only — not tax advice.
The two charges, side by side
| Charge | What it is charged on | On $1,000,000 |
|---|---|---|
| Land tax | The aggregated taxable value above $300,000, using the published band table | $1,750 |
| Metropolitan region improvement tax | 0.13999999999999999% of the amount above $300,000 | $980 |
| Total on the assessment | Both, on the same notice | $2,730 |
Both figures are computed from the two rates this site has read from the WA Treasury page — not copied from a summary table, and not rounded.
What you need to know
- 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 metropolitan region improvement tax?
MRIT is a second land tax charged in Western Australia on top of land tax, at 0.13999999999999999% of the amount by which your aggregated taxable land value exceeds $300,000. It funds metropolitan region planning and infrastructure, and it appears as a separate line on the same assessment notice as your land tax.
Who pays it?
Owners of taxable land in the Perth metropolitan region. Land outside the metropolitan region pays land tax but not MRIT, which is why two WA investors with identical land values can receive different bills.
How much is it in practice?
On $1,000,000 of taxable land the land tax is $1,750 and MRIT adds $980, so the two together come to $2,730. Both figures are computed here from the two published rates rather than quoted from a summary.
Is MRIT the same as the foreign owner surcharge in the eastern states?
No, and this is worth being clear about. Victoria’s absentee owner surcharge and NSW’s surcharge land tax are foreign owner charges — they apply to foreign persons on top of their land tax. MRIT applies to everyone who owns taxable metropolitan land in WA, on the same base as the land tax itself.
Is MRIT tested separately from land tax?
It uses the same base: the aggregated taxable value of the land you hold in the same ownership, with the same $300,000 starting point. That is why a property portfolio that only just crosses the land tax threshold usually crosses the MRIT threshold at the same moment.
Where does the rate come from?
The WA Department of Treasury publishes it with the land tax rates: 0.13999999999999999% of the amount above $300,000. We read it from that page and print the date on this page and on the WA land tax page.
Related
- WA land tax calculator — the first of the two charges, with the band table
- Victoria’s absentee owner surcharge — a foreign owner charge, which works differently
- NSW surcharge land tax — the other kind of second charge
- WA stamp duty — the one-off tax when you buy
- Every state’s land tax compared