Work out Western Australian land tax and MRIT on investment land, at RevenueWA's current rates.
Key facts
- You pay WA land tax when the aggregated taxable value of your non-exempt WA land is more than $300,000. Your home (principal place of residence) is generally exempt.
- The tax is a flat $300 up to $420,000, then rises in bands to 2.67 cents for each $1 over $11,000,000.
- Land in the Perth metropolitan region also attracts metropolitan region improvement tax (MRIT) of 0.14% of the value over $300,000.
- The taxable value is the lesser of the current unimproved value and 150% of the previous year's, so a big jump in valuation is phased in.
- Land is assessed on what you own at midnight on 30 June; land you own alone, jointly with others and through a company or trust is generally assessed separately.
WA land tax rates
| Aggregated taxable value | Land tax |
|---|---|
| $0 to $300,000 | Nil |
| $300,001 to $420,000 | $300 |
| $420,001 to $1,000,000 | $300 plus 0.25 cents for each $1 over $420,000 |
| $1,000,001 to $1,800,000 | $1,750 plus 0.9 cents for each $1 over $1,000,000 |
| $1,800,001 to $5,000,000 | $8,950 plus 1.8 cents for each $1 over $1,800,000 |
| $5,000,001 to $11,000,000 | $66,550 plus 2 cents for each $1 over $5,000,000 |
| Over $11,000,000 | $186,550 plus 2.67 cents for each $1 over $11,000,000 |
Land tax by taxable value (metropolitan land)
| Taxable value | Land tax | MRIT | Total |
|---|---|---|---|
| $400,000 | $300.00 | $140.00 | $440.00 |
| $500,000 | $500.00 | $280.00 | $780.00 |
| $750,000 | $1,125.00 | $630.00 | $1,755.00 |
| $1,000,000 | $1,750.00 | $980.00 | $2,730.00 |
| $1,500,000 | $6,250.00 | $1,680.00 | $7,930.00 |
| $2,000,000 | $12,550.00 | $2,380.00 | $14,930.00 |
| $3,000,000 | $30,550.00 | $3,780.00 | $34,330.00 |
| $5,000,000 | $66,550.00 | $6,580.00 | $73,130.00 |
Not included: exemptions and concessions, trust and joint-ownership rules, and the 150% valuation cap (enter the capped value). RevenueWA issues your assessment.
Common questions
What is the land tax threshold in WA?
$300,000. If the aggregated taxable value of your non-exempt WA land is $300,000 or less, there's no land tax.
How much land tax will I pay in WA?
$1,125.00 on $750,000 of taxable land, $1,750.00 on $1,000,000 and $12,550.00 on $2,000,000, plus MRIT if the land is in the Perth metropolitan region.
What is MRIT?
Metropolitan region improvement tax: 0.14% of the taxable value over $300,000 for land in the Perth metropolitan region, charged with land tax. It funds land for roads, open spaces and parks.
Is my home exempt from WA land tax?
Generally yes: land you use as your principal place of residence can be exempt. Other exemptions, such as primary production land, have to be applied for.
When is WA land tax assessed?
On the land you own at midnight on 30 June. Notices are generally issued between September and January. If you sell during the year, you're still liable based on the previous 30 June.
See also the NSW, Victorian and Queensland land tax calculators, and the negative gearing calculator.
Source: WA Department of Treasury and Finance, land tax assessment (updated 20 May 2026). Checked 22 October 2026.