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.
WA annual land tax
$1,020
WA land tax scale ($300,000+ threshold)
Notes
- WA land tax assessed on aggregate unimproved value.
- Foreign-owner surcharge: an additional 4% applies to taxable land owned by foreign persons (Land Tax Assessment Amendment 2024). Toggle the foreign-owner option to model 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 portfolioStart a 7-day free trial, $0 today. Then $9.90 per active property a month, GST included. Cancel anytime.
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 2025-26)
| Taxable land value | Annual tax |
|---|---|
| $0 - $300,000 | Nil |
| $300,001 - $420,000 | 0.25% of value over $300,000 |
| $420,001 - $1,000,000 | $300 + 0.9% over $420,000 |
| $1,000,001 - $1,800,000 | $5,520 + 1.8% over $1,000,000 |
| $1,800,001 - $5,000,000 | $19,920 + 2.2% over $1,800,000 |
| $5,000,001 - $11,000,000 | $90,320 + 2.67% over $5,000,000 |
| $11,000,001+ | $250,520 + 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 $1,020 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
A 4% Foreign Owner Land Tax Surcharge applies to residential land held by foreign persons in WA (effective from 1 July 2024).
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. Adds roughly 8-25% to your headline land tax bill depending on bracket.
How is WA land tax calculated for a $500,000 investor land value?
Above the $420,000 boundary: $300 + 0.9% of ($500,000 - $420,000) = $300 + $720 = $1,020 per year. Plus MRIT of 0.14% on the same taxable amount if it is Perth-metro land.
Is the WA foreign-owner surcharge new?
Yes - introduced 1 July 2024. A 4% surcharge on residential land held by foreign persons in WA, applied to the taxable value above the threshold.
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 May 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. $9.90 per active property a month, GST included.
Start free trialStart a 7-day free trial, $0 today. Then $9.90 per active property a month, GST included. Cancel anytime.