WA land tax rates
| Total taxable land value | Land tax |
|---|---|
| $0 to $300,000 | Nil |
| $300,001 to $420,000 | $300 |
| $420,001 to $1,000,000 | $300 plus 0.25% of the amount over $420,000 |
| $1,000,001 to $1,800,000 | $1,750 plus 0.9% of the amount over $1,000,000 |
| $1,800,001 to $5,000,000 | $8,950 plus 1.8% of the amount over $1,800,000 |
| $5,000,001 to $11,000,000 | $66,550 plus 2% of the amount over $5,000,000 |
| $11,000,001 and over | $186,550 plus 2.67% of the amount over $11,000,000 |
How WA land tax works
WA land tax applies to your total taxable land value at midnight on 30 June. The tax-free threshold is $300,000, and from $300,001 to $420,000 there's a flat $300.
Land in the Perth metropolitan region also pays the metropolitan region improvement tax (MRIT): 0.14% of the value above $300,000.
WA's rates are lower than most states for small portfolios: a single investment property with a $600,000 land value pays $750 land tax, plus MRIT in Perth.
WA land tax at common land values
| Land value | Land tax per year | Per month |
|---|---|---|
| $400,000 | $300 | $25 |
| $600,000 | $750 | $62 |
| $800,000 | $1,250 | $104 |
| $1,000,000 | $1,750 | $146 |
| $1,500,000 | $6,250 | $521 |
| $2,000,000 | $12,550 | $1,046 |
| $3,000,000 | $30,550 | $2,546 |
Individual owner, general rates, excluding MRIT.
What's exempt
- Your home: your principal place of residence is exempt in every state.
- Primary production land used for farming is usually exempt.
- Other exemptions can apply to some retirement villages, charities and new build-to-rent developments.
Land tax is a deductible expense for a rental property. See how it affects your costs with the mortgage calculator, and check WA stamp duty before you buy.
Common questions
What is the land tax threshold in WA?
$300,000. Between $300,001 and $420,000 you pay a flat $300.
What is MRIT in WA?
The metropolitan region improvement tax is 0.14% of land value above $300,000, for land in the Perth metropolitan region. It's charged with land tax.
Do I pay land tax on my home in WA?
No. Your principal place of residence is generally exempt.
Land tax in other states
Estimates for general information only. Your assessment notice is final. Source: RevenueWA, land tax assessment.