WA land tax is a yearly state tax on land you own in Western Australia at midnight on 30 June, other than your own home. No tax applies if the aggregated taxable value of your land is $300,000 or less. Above that, you pay a flat $300 up to $420,000, then progressive rates, plus Metropolitan Region Improvement Tax (MRIT) on Perth land.
The key word is aggregated. If you own two investment lots in your own name, their values are added together before the rates apply, so two lots that are each under $300,000 can still produce a bill.
Below we cover the current rates, how taxable value is worked out (including the 150% cap), a worked example, how joint and trust ownership changes things, and what to check if your notice looks wrong.
Key takeaways
- WA land tax is assessed on land you own at midnight on 30 June, with notices generally issued between September and January.
- No land tax applies to an aggregated taxable value of $300,000 or less.
- MRIT of 0.14c per $1 above $300,000 also applies to land in the Perth metropolitan region.
- Each lot’s taxable value is the lower of its current unimproved value or 150% of last year’s value.
- Land you own alone is generally assessed separately from land you own jointly or through a trust.
What are the WA land tax rates?
These are the current rates published on the Department of Treasury and Finance land tax assessment page:
| Aggregated taxable value | Land tax |
|---|---|
| $0 – $300,000 | Nil |
| $300,001 – $420,000 | $300 |
| $420,001 – $1,000,000 | $300 + 0.25c for each $1 over $420,000 |
| $1,000,001 – $1,800,000 | $1,750 + 0.9c for each $1 over $1,000,000 |
| $1,800,001 – $5,000,000 | $8,950 + 1.8c for each $1 over $1,800,000 |
| $5,000,001 – $11,000,000 | $66,550 + 2c for each $1 over $5,000,000 |
| $11,000,001 and over | $186,550 + 2.67c for each $1 over $11,000,000 |
MRIT applies to land in the Perth metropolitan region: nil up to $300,000, then 0.14c for each $1 over $300,000.
For example, land with a taxable value of $500,000 pays $300 + (0.25% × $80,000) = $300 + $200 = $500 land tax. If it’s in Perth, MRIT is 0.14% × $200,000 = $280, for a total of $780.
Who pays WA land tax and when?
You pay land tax if you own land in WA valued over $300,000 that isn’t your principal place of residence. The assessment is based on what you owned at midnight on 30 June. If you sell during the year, you’re still liable for that year’s assessment based on the previous 30 June.
Each state runs its own land tax, so Victorian or NSW figures don’t apply in WA. Our guide to land tax thresholds across Australia compares the states.
How is taxable value worked out?
- List every WA lot you owned at midnight on 30 June.
- Remove any land that’s exempt, such as your own home.
- For each lot, use the lower of its current unimproved value or 150% of last year’s unimproved value. Unimproved value is land only, not buildings, and is set by the Valuer-General.
- Add the lots held in the same ownership together. That’s your aggregated taxable value.
- Apply the rates table, then add MRIT if the land is in the Perth metropolitan region.
Watch out
The 150% cap slows a big jump in value but doesn’t stop your bill rising. And because values are added together, a rise on one lot can push your total into a higher band.
Worked example: two Perth rentals
The facts
Sam, a hypothetical investor, owns two Perth rental lots in his own name at 30 June and lives in a separate home he owns. His home is exempt. The two rentals are aggregated.
Scenario 1: values rise moderately
- Lot A: last year $600,000, this year $700,000. 150% of last year is $900,000, so taxable value is $700,000.
- Lot B: last year and this year $600,000. Taxable value is $600,000.
- Aggregated taxable value: $700,000 + $600,000 = $1,300,000
- Land tax: $1,750 + 0.9% × ($1,300,000 − $1,000,000) = $1,750 + $2,700 = $4,450
- MRIT: 0.14% × ($1,300,000 − $300,000) = $1,400
- Total: $5,850
Scenario 2: one lot jumps in value
- Lot A: last year $400,000, this year $700,000. 150% of last year is $600,000, so taxable value is capped at $600,000.
- Lot B: unchanged at $600,000.
- Aggregated taxable value: $1,200,000
- Land tax: $1,750 + 0.9% × $200,000 = $1,750 + $1,800 = $3,550
- MRIT: 0.14% × $900,000 = $1,260
- Total: $4,810, compared with $5,850 if the full $700,000 value had applied
The cap gives Sam a year’s breathing space on Lot A, but next year’s cap will be based on the higher value. These figures show the method only. Your assessment notice sets the actual amount.
How does joint, trust or company ownership change the bill?
Land tax is aggregated across land held in the same ownership. The Department of Treasury and Finance says that, generally, land you own alone isn’t combined with land you own jointly with someone else, or with land you hold an interest in through a company or trust.
- Joint owners: land owned jointly is assessed separately from land you own alone, and separately from land you own with a different person.
- Trustees: land held as trustee is assessed as if it were the trustee’s own, unless it’s held in trust for different persons, in which case each trust is assessed separately.
- Trustee’s home: land a trustee lives in as their principal place of residence is generally not exempt, with limited exceptions such as some deceased estates and land held for a disabled beneficiary.
Restructuring to reduce land tax can trigger stamp duty and capital gains tax, so get advice first. Our wealth structuring advice looks at the whole picture, not land tax alone.
Which properties are exempt from WA land tax?
The WA land tax exemption page lists exemptions including:
- Living in your own home: you own and use the property as your primary residence on 30 June.
- Moving between homes: you’re moving to a home you acquired in the previous financial year.
- Building a new home: you’re building and don’t live at another property you own during construction.
- Deceased estate and owner in care exemptions in some circumstances.
Each exemption has its own application. Keep evidence that you lived in the home at 30 June, such as utility accounts and electoral details.
What if your land tax notice looks wrong?
- Check the land listed against what you owned at 30 June, including any lot you sold before then.
- Contact the Department before the payment due date if land is missing, wrongly included, or exempt land is assessed.
- If you still disagree, lodge a written objection within 60 days of the date of issue on the notice.
- If you think the land value is wrong, object to the Valuer-General through Landgate, not the land tax office.
Tip
An objection doesn’t stop the tax being due. Pay by the due date on your notice, because penalty tax can apply to late payment.
If you hold property in more than one state, see our guides to vacant land tax in Victoria and stamp duty on investment property. For help with rental records and land tax notices, see our property accounting service.
FAQ about WA land tax
What is the WA land tax threshold?
No WA land tax applies when the aggregated taxable value of your land is $300,000 or less. From $300,001 to $420,000 the tax is a flat $300, with progressive rates above that.
When are WA land tax notices issued?
Assessment notices are generally issued between September and January, based on the land you owned at midnight on 30 June.
Is my home exempt from WA land tax?
Generally yes, if you own the property and use it as your primary residence on 30 June. Land a trustee lives in is generally not exempt, with limited exceptions.
What is MRIT?
Metropolitan Region Improvement Tax is charged on land in the Perth metropolitan region at 0.14c for each dollar of aggregated taxable value over $300,000. It is paid on top of land tax.
How long do I have to object to a WA land tax assessment?
An objection must be in writing and lodged within 60 days of the date of issue on your assessment notice. Objections about land value go to the Valuer-General.
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Talk to a registered tax agent
Got a WA land tax notice that doesn’t add up, or planning a property purchase? Speak with a registered tax agent at Nanak Accountants & Associates on 1300 626 258, or book a consultation with our team. Our property tax advice covers land tax, stamp duty and CGT across Australia.
This article is general information only and is not personal financial or tax advice. Information checked against WA Department of Treasury and Finance sources on 8 November 2026.
