WA Land Tax Calculator 2025
Calculate your annual Western Australia land tax liability. Updated with 2025–26 rates. Tax-free threshold: $300,000.
How WA Land Tax Works
Land tax in Western Australia is administered by the WA Office of State Revenue (OSR). It is an annual tax on the unimproved value of land you own in Western Australia that is not your principal place of residence. The tax-free threshold for individuals is $300,000 — one of the lowest in Australia alongside Victoria.
WA land tax is assessed based on land ownership at midnight on 30 June each year. The unimproved value used for assessment is determined by the Valuer-General of Western Australia. Assessment notices are typically issued from October.
WA Land Tax Rates 2025–26
- $0 – $300,000: Nil (tax-free threshold)
- $300,001 – $420,000: 0.25% of amount over $300,000
- $420,001 – $1,000,000: $300 + 0.9% of amount over $420,000
- $1,000,001 – $1,800,000: $5,520 + 1.8% of amount over $1,000,000
- Above $1,800,000: $19,920 + 2.0% of amount over $1,800,000
Principal Residence Exemption
Your home is exempt from WA land tax if it is your principal place of residence. You must register the exemption with the OSR and meet the eligibility criteria. The exemption is not automatic and does not apply to homes held through companies or most trust structures.
Metropolitan Region Improvement Tax (MRIT)
Properties within the Perth metropolitan region may be subject to an additional levy called the Metropolitan Region Improvement Tax (MRIT). This is a small annual tax applied to the unimproved value of land within the metropolitan area, separate from and in addition to standard land tax. It funds infrastructure improvements in the Perth metro area.
Foreign Owner Surcharge
A surcharge of 0.25% applies to foreign owners of Western Australian residential land. This is levied on top of standard land tax rates and is assessed through the same process.