Western Australia Land Tax Calculator
See how much land tax you could pay each year in Western Australia for 2026-27, including the metropolitan region improvement tax on Perth metro land.
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Land tax in Western Australia at a glance
- Assessment
- 2026-27 assessment
- Tax-free threshold
- $300,000
- Top marginal rate
- 2.67%
- Foreign owner surcharge
- None
Your home (principal place of residence) is exempt. Land tax applies to investment and holiday property, on total taxable land value.
Source: Western Australia revenue office
Your figures
Your land
Choose the location and enter the taxable land value.
Use the land (site) value from your valuation or assessment notice, not the property price. Add together the land values of every taxable property you own in this state. Your own home is generally exempt.
Choose the ownership type and whether the owner is foreign or absentee.
Estimates only, not financial or legal advice. Land tax rates, thresholds, exemptions, and aggregation and grouping rules change and vary with individual circumstances. Always confirm with the relevant state revenue office before relying on a figure.
Your result
What land tax costs in Western Australia
An individual holding taxable land in WA, at three land values, under the rates above.
| Land value | Land tax a year | Share of land value |
|---|---|---|
| $390,000 | $300 | 0.08% |
| $500,000 | $500 | 0.10% |
| $650,000 | $875 | 0.13% |
Land value means the unimproved site value of all your taxable land added together, which is well below what the properties would sell for. These figures assume the land is not your home, since your principal place of residence is exempt, and that you are not a foreign owner. Companies and trusts are assessed differently in some states. Estimates only, not an assessment.
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Frequently asked questions
How is land tax calculated in WA?
Western Australian land tax starts as a flat $300 once your aggregated unimproved land value passes $300,000. It then climbs from 0.25% to 2.67% above $11 million. All the land you own at midnight 30 June is added together (aggregated) before the scale is applied. The same scale applies to individuals, companies and trusts.
What is the metropolitan region improvement tax (MRIT) in WA?
It is an extra tax on land in the Perth metropolitan region. MRIT is 0.14% of the value above $300,000, collected with land tax to fund regional infrastructure. The calculator adds it when you switch on the metro toggle.
Is my home exempt from WA land tax, and do foreign owners pay more?
Your principal place of residence is exempt. Western Australia has no foreign owner land tax surcharge. Its 7% foreign surcharge applies to transfer duty at purchase only.