Wage Calculator

WA Land Tax Calculator

Estimate annual land tax on your taxable landholdings in Western Australia — threshold, marginal scale from RevenueWA's current published rates.

Land tax details

Before you start

Use your land value, not the property price

Land tax applies to the unimproved or site value of the land — the figure on your valuation notice — not what the property would sell for. Your home (principal place of residence) is generally exempt, so enter only the combined value of taxable land, such as investment properties.
RevenueWA aggregates the unimproved value of all taxable land you own in WA at midnight 30 June.
$

Combined taxable value of all your land in this state

Land in the Perth metropolitan regionAdds the Metropolitan Region Improvement Tax (MRIT)

Land Tax Summary

Western Australia — ownership at midnight 30 June

2025-26

Annual land tax

$0

WA general scale

Enter your taxable land value to see your bill

Tax-free threshold
$300,000
WA general scale
Value over threshold
$0
Below the lowest band — no tax
Assessed on
30 June
Ownership at this date sets the year's bill
IncludesRevenueWAEnter a land value

Calculations run in your browser — your property details are never sent to a server.

WA land tax rates (general scale)

Applied to the combined taxable value of your WA land, assessed on ownership at 30 June. RevenueWA aggregates the unimproved value of all taxable land you own in WA at midnight 30 June.

Taxable land valueBase taxRate above threshold
$300,000 – $420,000$3000%
$420,000 – $1,000,000$3000.25%
$1,000,000 – $1,800,000$1,7500.9%
$1,800,000 – $5,000,000$8,9501.8%
$5,000,000 – $11,000,000$66,5502%
$11,000,000 and above$186,5502.67%

Source: RevenueWA.

WA Land Tax FAQs

Have a question we didn’t answer? Contact us →

What is the land tax threshold in WA?

The WA general threshold is $300,000 of taxable land value. At or below it you pay nothing; above it, $300 plus 0% of the excess applies, rising through 6 bands to 2.67% at the top.

How much land tax will I pay on $600,000 in WA?

On $600,000 of taxable land value, the WA general scale produces $750 a year. Trust or company ownership, surcharges and exemptions change the figure — enter your own details in the calculator above for your estimate.

When is land tax assessed in WA?

WA assesses ownership at 30 June for the financial year. What you own at that date sets the whole year's bill, with no pro-rating for mid-year sales.

Is my home exempt from land tax in WA?

Yes. Your principal place of residence is exempt in WA, as in every state. Land tax applies to investment properties, holiday homes, commercial land and vacant land — enter only the taxable portion of your holdings in the calculator.

What is the Metropolitan Region Improvement Tax (MRIT)?

Land in the Perth metropolitan region attracts MRIT of 0.14% on the aggregated taxable value above $300,000, on top of ordinary land tax. It funds the metropolitan region improvement scheme. The calculator adds it when the metro toggle is on.

Does WA have a foreign owner land tax surcharge?

No. WA and South Australia are the only land-taxing jurisdictions without a foreign or absentee owner surcharge on land tax assessments.

Land tax in other states

Each state assesses only the land within its borders, with its own threshold and scale — compare them all on the land tax calculator hub.

This is an estimate, not an assessment

RevenueWAapplies exemptions, joint-ownership rules and grouping provisions this calculator can't see. Confirm your liability against your assessment notice or the official rates page.