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.
Enter your property land values to calculate your land tax.
You can find the unimproved land value on your council rates notice.
WA land tax rates 2025-26
Western Australia applies a progressive land tax scale to the combined unimproved value of all taxable land owned by the same person or entity. Rates are set by the WA Department of Finance.
| 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)
If your taxable land is located within the Perth metropolitan region, an additional Metropolitan Region Improvement Tax (MRIT) applies. The MRIT is levied at a rate of 0.14% on the unimproved land value exceeding $300,000.
The MRIT funds infrastructure and planning improvements across the Perth metropolitan area. It is assessed alongside your land tax and appears as a separate line item on your assessment notice.
No foreign owner surcharge
Unlike NSW, Victoria, and Queensland, Western Australia does not impose a foreign owner surcharge on land tax. Both domestic and foreign landowners pay the same land tax rates. This makes WA one of the more attractive states for foreign property investors from a land tax perspective.
Understanding unimproved land value
WA land tax is based on the unimproved value of land—the value of the land itself without any buildings, structures, or improvements. This is different from the market value of your property.
Land valuations in Western Australia are determined by Landgate (the WA Valuer General). Values are assessed as at 30 June each year and used for the following year's land tax assessment.
You can find your property's unimproved land value on:
- Your local council rates notice
- The Landgate website
- Your WA Department of Finance land tax assessment
Exempt land
The following types of land are generally exempt from WA land tax:
- Principal place of residence – Your home where you live is fully exempt
- Primary production land – Land used for farming, grazing, or other primary production
- Charitable purposes – Land used exclusively for charitable purposes by eligible organisations
- Religious purposes – Land used as a place of public worship
- Caravan parks and residential parks – Certain caravan parks providing residential accommodation
Frequently asked questions
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. Payment plans may be available on request.
Does WA have a foreign owner surcharge?
No. Western Australia does not impose a foreign owner surcharge on land tax. Unlike NSW (5%), Victoria (4%), and Queensland (2%), 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.
WA Land Tax Guides
See pre-calculated land tax on common land values and compare nearby thresholds.