Land Tax on $200,000 in Western Australia (2025-26)

Annual land tax $0.00 WA land tax on $200,000
Effective rate 0%
Taxable value $0.00
Threshold used $300,000.00

Land Tax Breakdown

Land value $200,000
Taxable portion $0.00
Base land tax $0.00
Surcharges $0.00
Total annual land tax $0.00
Effective rate 0%

Assumes individual resident owner with no foreign or absentee surcharges. Principal place of residence is generally exempt from land tax, and ACT land tax applies to non-PPOR residential properties.

Compare Nearby Land Values in WA

Land Value Land Tax Effective Rate
$200,000 $0.00 0%
$400,000 $300.00 0.075%

Compare Land Tax Across States

State Land Tax Effective Rate
NSW $0.00 0%
QLD $0.00 0%
SA $0.00 0%
WA $0.00 0%
TAS $388.00 0.194%
VIC $975.00 0.488%
ACT $2,823.00 1.412%

Land holdings in this value range

At land values under $600,000, you may fall below the tax-free threshold in several states — NSW ($1.075M), QLD ($600k), and SA ($688k) all exempt land below these values. However, VIC ($50k), TAS ($87k), WA ($300k), and ACT (no threshold) will still charge land tax. The key question at this level is whether your total aggregated land holdings exceed the threshold, not just one property's land value.

Aggregation is the trap

Land tax is calculated on the total unimproved land value of all your taxable land in a state — not per property. Two investment properties with $300,000 land value each means $600,000 in aggregate, pushing you above the WA and TAS thresholds even though neither property individually would trigger tax.

Check your unimproved land value

Your land tax is based on the unimproved (site) value, not the property's market value. A $600,000 house on a $300,000 block is assessed at $300,000. You can find your land value on the council rates notice or through the state Valuer General.

Typical owners: Single-property investors, regional landowners, and owners of units or apartments where the land component is shared among strata lots.

Land Tax in Western Australia

Western Australia has a threshold of approximately $300,000 for individuals. WA is unique in applying a Metropolitan Region Improvement Tax (MRIT) on top of standard land tax for land within the Perth metropolitan area. This adds approximately 0.14% to the effective rate for metro properties.

Threshold: WA individual threshold is approximately $300,000. Above this, rates are progressive up to 2.67% for land valued over $11 million. The MRIT applies an additional flat rate on metro land above the threshold.
Trust ownership: Trusts in WA are generally taxed at the same rates as individuals, but must ensure proper trust disclosure to avoid penalty rates.
Foreign owner surcharge: WA does not currently apply a foreign buyer land tax surcharge, but foreign persons may face additional duties at the point of purchase.

How to calculate land tax on $200,000 in WA

  1. Start with taxable land value of $200,000 in Western Australia.
  2. Apply the state threshold ($300,000.00) to determine taxable land value.
  3. Calculate base land tax and add any state surcharges (if applicable).
  4. Confirm the annual land tax result ($0.00) and compare with nearby values or other states.

WA Land Tax Calculator

Need a detailed calculation for Western Australia? Use the WA calculator to adjust ownership type, surcharges, and multiple properties.

Open WA calculator

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FAQs

How much land tax do I pay on $200,000 in WA?

Land tax on $200,000 in Western Australia is 0.00 per year, based on current 2025-26 rates for individual resident owners. That equals an effective rate of 0% of land value.

What is the land tax threshold in WA?

Western Australia applies land tax once your taxable land value exceeds the state threshold. For $200,000, the taxable portion is 0.00. Use the WA Land Tax Calculator for full details, exemptions and trust rates.

Which state has the lowest land tax on $200k?

At $200,000, New South Wales has the lowest land tax at 0.00. The highest is Australian Capital Territory at 2,823.00.

Does this land tax include foreign owner surcharges?

No. These results assume an individual resident owner without foreign or absentee surcharges. Some states apply extra land tax for foreign or absentee owners. If that applies to you, use the state calculator for a full breakdown.

What should I know about land tax on $200k holdings?

At land values under $600,000, you may fall below the tax-free threshold in several states — NSW ($1.075M), QLD ($600k), and SA ($688k) all exempt land below these values. However, VIC ($50k), TAS ($87k), WA ($300k), and ACT (no threshold) will still charge land tax. The key question at this level is whether your total aggregated land holdings exceed the threshold, not just one property's land value.