WA land tax calculator
Find your yearly land tax in Western Australia by entering your land value. After that, tell us who owns the land and how it is used.
WA land tax in brief
Because the threshold is the tax-free amount, land below it pays no tax. A land value is the value of the land by itself; the house and any other buildings are excluded.
- Threshold
- $300,000
- Rate that applies first
- $300 flat
- Land check date
- 30 June 2026 at midnight
- Land value applied
- Whichever is lower, the current unimproved value or 150% of the value from last year
Source: RevenueWA's land tax assessment.
WA land tax threshold and rates
Rates that apply generally
Most land owners are subject to these rates.
| Taxable land value | Land tax |
|---|---|
| Up to $299,999 | No tax |
| $300,000 to $419,999 | $300 |
| $420,000 to $999,999 | $300 plus 0.25% of the value above $420,000 |
| $1,000,000 to $1,799,999 | $1,750 plus 0.9% of the value above $1,000,000 |
| $1,800,000 to $4,999,999 | $8,950 plus 1.8% of the value above $1,800,000 |
| $5,000,000 to $10,999,999 | $66,550 plus 2% of the value above $5,000,000 |
| $11,000,000 or more | $186,550 plus 2.67% of the value above $11,000,000 |
How RevenueWA calculates the tax
- All non-exempt land held in one ownership at midnight on 30 June is subject to land tax assessment.
Improvement tax for the metropolitan region
Land in the Perth metropolitan area has a metropolitan region improvement tax of 0.14% on the amount above $300,000.
Land tax in the other states
| State or territory | Threshold | Land tax year |
|---|---|---|
| New South Wales | $1,075,000 | 2026 land tax year |
| Victoria | $50,000 | 2026 land tax year |
| Queensland | $600,000 | 2026-27 |
| Western Australia | $300,000 | 2026-27 |
| South Australia | $936,000 | 2026-27 |
| Tasmania | $125,000 | 2026-27 |
| Australian Capital Territory | No threshold | 2026-27 |
| Northern Territory | No land tax | No land tax |
Sources: Revenue NSW, State Revenue Office Victoria, Queensland Revenue Office, RevenueWA, RevenueSA, State Revenue Office Tasmania, ACT Revenue Office, Territory Revenue Office.