Land tax applicable to land in the state of W.A.
Exemptions and concessions
Land tax exemptions, subject to qualifying conditions, include:
- the owner’s principal place of residence (including two residences in transitional circumstances)
- land owned by non-profit bodies, sports clubs, charities and religious bodies
- rural land used for various agricultural purposes; metropolitan land used for silviculture or reafforestation
- land used for caravan parks, aged care and retirement villages
- Understanding the land tax subdivider concession
- see detailed information about exemptions here.
Land tax rates
Land tax is calculated on the unimproved value of land owned at 30 June as determined by the WA Valuer-General. Land values are aggregated by owner to determine the total value for assessment.
|General land tax rates|
|$300,001||$420,000||flat rate of $300|
|$420,000||$1,000,000||$300 plus 0.25% of the excess over $420,000|
|$1,000,000||$1,800,000||$1,750 plus 0.9% of the excess over $1,000,000|
|$1,800,000||$5,000,000||$8,950 plus 1.8% of the excess over $1,800,000|
|$5,000,000||$11,000,000||$66,550 plus 2% of the excess over $5,000,000|
|$11,000,000 and above||$186,550 plus 2.67% of the excess over $11,000,000|
In addition to land tax, property located in designated metropolitan areas pay the Metropolitan Regional Improvement Tax (“MRIT”) – currently at the rate of 0.14% per dollar of valuation above the threshold.
Designated MRIT Areas
MRIT local government districts at the additional rate of 14 cents per dollar
|Melville||Mosman Park||Mundaring||Nedlands||Peppermint Grove|
Valuation objections may be lodged within 60 days of notification. Only one objection for each valuation can be made in a 12 month period. For land valuation objections information, see Valuer General
Land tax assessment objections may be lodged within 60 days – see Objections and Decisions
More detailed information
This page was last modified on 8 August 2017