Property investing
Land tax in Western Australia
The WA land tax threshold, the full rate scale, and worked examples for an investor, checked against RevenueWA's own figures.
Key points
- Threshold: $300,000 of total taxable land value for an individual.
- On $800,000 of taxable land an individual pays $1,250 a year at general rates.
- Your own home is generally exempt; an investment property is not.
- Land tax is charged every year you hold the land, not once like stamp duty.
WA land tax at a glance
Land tax applies once the total taxable value of the land you own in Western Australia is more than $300,000. Your home is generally exempt; the tax falls on land that isn't your home, such as an investment property. The top rate is 2.67% of the value above $11,000,000. (RevenueWA (Dept of Treasury and Finance, WA), verified 7 Aug 2026)
These are the rates RevenueWA currently publishes; its page doesn't name a year. Land tax is charged every year you own the land, so on an investment property it is a holding cost, not a one-off cost like stamp duty.
Western Australia land tax rates
| Total taxable value | Land tax for the year |
|---|---|
| Up to $300,000 | Nil |
| More than $300,000, up to $420,000 | $300 flat |
| More than $420,000, up to $1,000,000 | $300 + 0.25% of the value above $420,000 |
| More than $1,000,000, up to $1,800,000 | $1,750 + 0.9% of the value above $1,000,000 |
| More than $1,800,000, up to $5,000,000 | $8,950 + 1.8% of the value above $1,800,000 |
| More than $5,000,000, up to $11,000,000 | $66,550 + 2% of the value above $5,000,000 |
| More than $11,000,000 | $186,550 + 2.67% of the value above $11,000,000 |
Source: RevenueWA (RevenueWA (Dept of Treasury and Finance, WA), verified 7 Aug 2026).
Worked examples
One owner, Australian resident, general rates, at a total taxable value of $500,000, $800,000, $1,200,000 and $2,000,000. The value is the figure after exemptions and the state's own valuation rules, not the price you paid.
| Total taxable value | Land tax | Working |
|---|---|---|
| $500,000 | $500 | $300 + 0.25% of the $80,000 above $420,000 = $500 |
| $800,000 | $1,250 | $300 + 0.25% of the $380,000 above $420,000 = $1,250 |
| $1,200,000 | $3,550 | $1,750 + 0.9% of the $200,000 above $1,000,000 = $3,550 |
| $2,000,000 | $12,550 | $8,950 + 1.8% of the $200,000 above $1,800,000 = $12,550 |
How the value is worked out
RevenueWA assesses the land you own at midnight on 30 June of the previous financial year, added together across everything you own. The taxable value is the lesser of the current unimproved value and 150% of the previous year's, which caps a sudden jump. (RevenueWA (Dept of Treasury and Finance, WA), verified 22 Oct 2026) Land in the Perth metropolitan region also pays Metropolitan Region Improvement Tax: 0.14% of the value above $300,000. On $800,000 that is $700 on top of land tax. (RevenueWA (Dept of Treasury and Finance, WA), verified 22 Oct 2026)
Your home
A principal place of residence is generally exempt, with conditions that differ by state. (RevenueWA (Dept of Treasury and Finance, WA), verified 7 Aug 2026) Read the exemption rules on the revenue office's own page before relying on one, especially for a home that is partly rented, owned with others or held in a trust or company.
Foreign owners, trusts and companies
Western Australia has no separate land tax surcharge for foreign owners. (WA Department of Treasury and Finance, verified 11 Aug 2026) A home owned by a company or held in trust can't use the principal place of residence exemption. (RevenueWA (Dept of Treasury and Finance, WA), verified 7 Aug 2026)
For every state side by side, see land tax by state; for surcharges and trusts across all states, see land tax for investors.
Common questions
What is the WA land tax threshold?
Land tax applies once your total taxable land value is more than $300,000; between $300,000 and $420,000 it is a flat $300.
What is MRIT in WA?
Metropolitan Region Improvement Tax, charged with land tax on land in the Perth metropolitan region at 0.14% of the value above $300,000.
Practical checklist
Before you budget for land tax in Western Australia
- Add up the taxable value of all the land you already own in Western Australia, not just the new property
- Check whether the property, or the buyer, is a trust, company or foreign person: the rates differ
- Check the principal place of residence conditions if any part of the home will be rented
- Confirm the figure with RevenueWA's own calculator or assessment before relying on it
Questions for a professional
- What will my total taxable land value in Western Australia be once this property is added?
- Does my ownership structure (individual, joint, trust or company) change the rate I pay?
- Do any exemptions or concessions apply to this land?
Official resources
Important limitations: General information only, not tax or financial advice, and not a statement of your own land tax. The worked examples use the published rate scale on a single taxable value; your assessment depends on all the land you own, exemptions, ownership shares and the valuation the revenue office uses. Amounts are shown to the cent; the revenue office's own notice decides the amount payable.
Sources and methodology
- Land tax assessment | Western Australian Government — RevenueWA (Dept of Treasury and Finance, WA) (retrieved 7 Aug 2026). Reuse terms: see the publisher's site
- Land tax assessment | WA Government — RevenueWA (Dept of Treasury and Finance, WA) (retrieved 22 Oct 2026). Reuse terms: see the publisher's site
- Land Tax Fact Sheet - Private Residences | Western Australian Government — RevenueWA (Dept of Treasury and Finance, WA) (retrieved 7 Aug 2026). Reuse terms: see the publisher's site
- About land tax | Western Australian Government — WA Department of Treasury and Finance (retrieved 11 Aug 2026). Licence: CC BY 4.0
Figures on this page are drawn from Delora's local knowledge graph, refreshed from these primary sources and checked for changes on a regular schedule. If a figure here looks out of date, the official source above is always the authority — please let us know.
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