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Western Australia · Land tax

WA land tax calculator

Work out your WA land tax for the 2026-27 assessment year — charged on the aggregated unimproved value of the taxable land you owned at midnight 30 June 2026 — plus the metro region improvement tax if your land sits inside Perth.

FY 2026-27 rates · verified

Rates verified against the official sources — how we check.

The combined unimproved value of all your taxable WA land at 30 June (from Landgate, not market prices) — your home and any primary production land are exempt and don’t count.

Your tally

Land tax at WA rates$1,250
Annual land tax$1,250

That's an effective 0.16% of your taxable land value, each year.

Estimate for standard holdings. Exemptions (home, primary production and others), joint ownership and grouping rules change the result — confirm with WA Government.

The scale hasn’t moved since 2015-16 — and that’s the catch.

WA’s thresholds are fixed by rate, not indexed: nil to $300,000, a flat $300 to $420,000, then marginal rates. Perth land values have climbed hard while the bands stood still, so holdings that owed a few hundred dollars a decade ago now sit several bands higher without the owner buying anything.

How Western Australia land tax works

WA assesses land tax on the aggregated unimproved value of all taxable land you owned at midnight 30 June — the value of the dirt alone, set by the Valuer-General, with your home and primary production land exempt. Unusually, WA runs a single scale for every kind of owner: no trust surcharge, no absentee loading, and (also unusually) no foreign surcharge on land tax at all.

The scale opens with a step rather than a rate: nothing to $300,000, then a flat $300 for values to $420,000, then marginal rates from 0.25% up to 2.67% past $11 million. Land inside the Perth metropolitan region also pays the metro region improvement tax — 0.14% of the value above $300,000 — which funds the region’s open space and road reserves. One protection worth knowing: the taxable value is capped at 150% of last year’s, so a wild revaluation can’t more than double-and-a-half your base in one hit.

WA land tax rates — all owners

WA land tax rates — all owners — Western Australia land tax scale
Taxable valueLand tax
Up to $300,000Nil
$300,001 – $420,000$300 flat
$420,001 – $1,000,000$300 + 0.25% of the amount over $420,000
$1,000,001 – $1,800,000$1,750 + 0.9% of the amount over $1,000,000
$1,800,001 – $5,000,000$8,950 + 1.8% of the amount over $1,800,000
$5,000,001 – $11,000,000$66,550 + 2% of the amount over $5,000,000
Over $11,000,000$186,550 + 2.67% of the amount over $11,000,000

Unchanged since 2015-16. Perth metro land adds MRIT: 0.14% of the value above $300,000.

Land tax in WA — quick answers by value

Annual land tax at each taxable value, computed by the same tested engine as the calculator:

Land tax in WA at a range of land values
Taxable land valueLand taxWith metro MRIT
$300,000NilNil
$400,000$300$440
$500,000$500$780
$750,000$1,125$1,755
$1,000,000$1,750$2,730
$1,500,000$6,250$7,930
$2,000,000$12,550$14,930
$3,000,000$30,550$34,330

Worked examples

  • A $400,000 block in Bunbury: inside the flat band, so the bill is exactly $300 — the same as it was at $310,000 or $419,000.
  • An investor with $800,000 of unimproved value: $300 + 0.25% × $380,000 = $1,250. If that land is in metro Perth, MRIT adds $700 for $1,950 all up.
  • A portfolio at $2,000,000: $8,950 + 1.8% × $200,000 = $12,550 — the 1.8% band bites quickly once you pass $1.8m.

Land tax is one line of the annual holding picture — the negative gearing calculator shows the after-tax cost of the whole thing, since land tax is generally deductible against rent. Buying? The LMI calculator covers mortgage insurance over 80% LVR, and the CGT calculator covers the day you eventually sell.

Frequently asked questions

What is the land tax threshold in WA?
Land tax starts once your aggregated unimproved value exceeds $300,000 — but the first taxed band is a flat $300, not a percentage: $300,001 to $420,000 all pay exactly $300. Marginal rates only begin above $420,000. The scale has been unchanged since 2015-16.
How is land tax calculated in WA?
Add up the unimproved values of all your taxable WA land at 30 June, then apply the scale: nil to $300,000; $300 flat to $420,000; $300 + 0.25% of the excess to $1m; $1,750 + 0.9% to $1.8m; $8,950 + 1.8% to $5m; $66,550 + 2% to $11m; then $186,550 + 2.67%. Example: $800,000 costs $300 + 0.25% × $380,000 = $1,250.
What is the metropolitan region improvement tax (MRIT)?
An extra 0.14% of the value above $300,000 for land that is both liable for land tax and inside the Perth metropolitan region. It funds the WA Planning Commission’s land purchases — parks, road reserves, river foreshores. Country land never pays it.
Does WA have a foreign owner or trust surcharge?
No — WA is the outlier. There is no foreign surcharge on land tax and no separate trust scale: individuals, companies and trusts all pay the same rates. (Foreign buyers do pay a 7% duty surcharge when purchasing residential property, but that’s stamp duty, not land tax.)
Is my home exempt from WA land tax?
Yes — land you own and use as your principal place of residence at 30 June is exempt, whatever it’s worth, and primary production land is too. Land tax lands on rentals, holiday homes, commercial property and vacant blocks.
What is the 150% valuation cap?
Since 2023-24, the taxable value of each lot is capped at 150% of the previous year’s unimproved value. After a sharp revaluation your land tax base rises at most 50% in a year, then catches up later — a real shock absorber in fast markets like Perth’s.

Keep tallying

WA

Stamp duty calculator WA

The one-off duty when you buy — with every concession applied.

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Australia

Negative gearing calculator

Land tax is deductible against rent — see the true after-tax cost of holding.

Open calculator →

Sources

Prefer the method itself? See how to calculate land tax. Rates last verified 2026-08-28 for the 2026-27 assessment year. General information only — not financial, legal or tax advice.