Land Tax Calculator Western Australia
Western Australia assesses land tax annually on the aggregate unimproved value of all WA land you hold at midnight on 30 June.
Your WA land holding
The unimproved (site) value of ALL investment land you hold in WA. PPOR excluded.
Trusts and companies face different thresholds in NSW, VIC, and QLD.
Metro land also pays the Metropolitan Region Improvement Tax - 0.14% of the value above $300,000.
WA annual land tax
$500
WA land tax scale ($300,000+ threshold)
Notes
- WA land tax assessed on aggregate unimproved value.
- Perth metropolitan land also pays MRIT (0.14% of the value above $300,000) - toggle the metro option to include it.
You'll pay this every year
Land tax is an annual deductible expense, and it climbs as you add WA property. Vestly aggregates your land values automatically, flags threshold cliffs before they hit, and files land tax into your EOFY deduction pack.
Track land tax across your portfolioFree to track your portfolio, no subscription, no card. Your tax pack builds free; $79 per tax year sends it to your accountant.
How WA land tax works
RevenueWA administers WA land tax. WA also charges a Metropolitan Region Improvement Tax (MRIT) of 0.14% on Perth-metro land above the threshold, which funds urban infrastructure. The combined headline rate is therefore higher for Perth-metro investors.
Threshold
$300,000 (general threshold).
Assessment date
Midnight on 30 June each year
Western Australia land tax brackets (FY 2026-27)
| Taxable land value | Annual tax |
|---|---|
| $0 - $300,000 | Nil |
| $300,001 - $420,000 | Flat $300 |
| $420,001 - $1,000,000 | $300 + 0.25% over $420,000 |
| $1,000,001 - $1,800,000 | $1,750 + 0.9% over $1,000,000 |
| $1,800,001 - $5,000,000 | $8,950 + 1.8% over $1,800,000 |
| $5,000,001 - $11,000,000 | $66,550 + 2.0% over $5,000,000 |
| $11,000,001+ | $186,550 + 2.67% over $11,000,000 |
Source: RevenueWA - land tax rates
Worked example
A Western Australian investor holding $500,000 of aggregate unimproved land value in WA pays approximately $500 in annual WA land tax (individual schedule, no foreign-owner surcharge).
PPOR (main residence) exemption
Your PPOR is exempt from WA land tax. Primary production land used for genuine farming is also exempt.
Trusts, companies, and SMSFs
WA uses a single schedule across individuals, companies, and trusts. Related-corporation grouping rules can aggregate group land. SMSFs are treated as separate trustees with their own threshold.
Foreign-owner surcharge
WA has no foreign-owner land tax surcharge. The foreign surcharge in WA is the 7% Foreign Buyers Duty on stamp duty at purchase - a one-off transfer cost, not an annual land tax.
Due dates and how to pay
Notices issue from October. Pay in one lump or 3 instalments. WA also operates a Build-to-Rent land tax reduction (50% off for 20 years) to stimulate apartment supply.
Common questions
What is the WA Metropolitan Region Improvement Tax?
A 0.14% MRIT on Perth-metro land above the $300,000 threshold, on top of land tax. Funds urban planning and infrastructure. It adds 0.14% of the value above $300,000 - proportionally significant in the lower brackets.
How is WA land tax calculated for a $500,000 investor land value?
Above the $420,000 boundary: $300 + 0.25% of ($500,000 - $420,000) = $300 + $200 = $500 per year. Plus MRIT of 0.14% on the value above $300,000 ($280) if it is Perth-metro land.
Does WA charge foreign owners a land tax surcharge?
No. WA has no foreign-owner land tax surcharge. The foreign surcharge in WA is the 7% Foreign Buyers Duty, which applies to stamp duty at purchase - a one-off capital cost, not an annual land tax.
What is the Build-to-Rent land tax reduction in WA?
BTR developments enjoy a 50% land tax reduction for 20 years from completion, intended to stimulate apartment supply in Perth. Stamp duty is at the general rate.
Does WA aggregate land across owners?
Yes - each owner pays on their share of land value. Joint owners each get their proportional share. The threshold is per owner.
When is WA land tax payable?
Notices issue October/November. Pay in one lump within 30 days or set up a 3-instalment plan. Direct debit available.
Investing across multiple states?
Land tax is assessed per state, with different thresholds, rates, and surcharges. Compare all 8 jurisdictions side-by-side on the National Land Tax Calculator page.
Verified July 2026. Source: RevenueWA. Indicative. Land tax is assessed by RevenueWA based on unimproved capital value. This calculator is not financial advice.
Track WA land tax across your portfolio
Vestly aggregates your WA land values automatically as you add properties, surfaces threshold cliffs before they hit, and flags surcharge eligibility. Free to track, no subscription.
Get started freeFree to track your portfolio, no subscription, no card. Your tax pack builds free; $79 per tax year sends it to your accountant.