WA Land Tax Calculator 2025-26
Calculate your annual WA land tax based on the combined unimproved value of your taxable properties. Uses WA Department of Finance rates assessed as at 30 June each year.
Regional land is not subject to the Metropolitan Region Improvement Tax.
Land tax is calculated on the combined unimproved value of all your taxable land in WA. Your principal place of residence is usually exempt.
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Enter your property land values to calculate your land tax.
You can find the unimproved land value on your council rates notice.
Western Australia applies a progressive scale to the combined unimproved value of all taxable land owned by the same person or entity.
| Total taxable land value | Tax payable |
|---|---|
| $0 – $300,000 | Nil |
| $300,001 – $420,000 | Flat $300 |
| $420,001 – $1,000,000 | $300 + 0.25% of value above $420,000 |
| $1,000,001 – $1,800,000 | $1,750 + 0.9% of value above $1,000,000 |
| $1,800,001 – $5,000,000 | $8,950 + 1.8% of value above $1,800,000 |
| $5,000,001 – $11,000,000 | $66,550 + 2% of value above $5,000,000 |
| Over $11,000,000 | $186,550 + 2.67% of value above $11,000,000 |
Metropolitan Region Improvement Tax (MRIT): land within the Perth metro region pays an additional 0.14% on the unimproved value above $300,000, assessed alongside the general land tax.
WA land tax is based on the unimproved value of land — the value of the land itself without buildings or improvements. Land valuations are determined by Landgate (WA Valuer General) as at 30 June each year.
You can find your property's unimproved land value on:
What is the WA land tax threshold for 2025-26?
The WA land tax threshold is $300,000. If the combined unimproved value of all your taxable land in Western Australia is $300,000 or less, no land tax is payable. For values between $300,001 and $420,000, a flat $300 applies before the progressive rates kick in.
What is the Metropolitan Region Improvement Tax (MRIT)?
The MRIT is an additional tax of 0.14% on the unimproved land value above $300,000 for land located within the Perth metropolitan region. It funds planning and infrastructure improvements in the metro area and is assessed alongside your land tax.
Is my home subject to land tax in WA?
No. Your principal place of residence (PPOR) is exempt from land tax in Western Australia. You only pay land tax on investment properties, vacant land, holiday homes, and other non-exempt holdings.
When is WA land tax assessed?
WA land tax is assessed based on your land ownership as at 30 June each year. The WA Department of Finance issues assessments after this date, and payment is due by the date shown on your assessment notice.
Does WA have a foreign owner surcharge?
No. Western Australia does not impose a foreign owner surcharge on land tax. Unlike NSW, Victoria, and Queensland, WA applies the same land tax rates to all owners regardless of residency status.
Is land tax deductible for investors?
Yes. If you own investment property, land tax (including the MRIT) is generally deductible as a holding cost against your rental income in your tax return. Consult a tax professional for advice specific to your situation.
Tax Accuracy & Sources
Estimates Western Australia land tax based on combined unimproved land value. It does not cover exempt properties, Metropolitan Region Improvement Tax eligibility disputes, or non-standard ownership structures.
WA Land Tax Guides
See pre-calculated land tax on common land values and compare nearby thresholds.