Land Tax Western Australia

Land tax applicable to land in the state of W.A.

Taxing date

30 June

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
FromToRate
$0$300,000nil
$300,001$420,000flat 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

 

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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

ArmadaleBassendeanBayswaterBelmontCambridge
CanningClaremontCockburnCottesloeEast Fremantle
FremantleGosnellsJoondalupKalamundaKwinana
MelvilleMosman ParkMundaringNedlandsPeppermint Grove
PerthRockinghamSerpentine-JarrahdaleSouth PerthStirling
SubiacoSwanVictoria ParkVincentWanneroo

Objections

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

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This page was last modified on 8 August 2017