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
$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

CanningClaremontCockburnCottesloeEast Fremantle
MelvilleMosman ParkMundaringNedlandsPeppermint Grove
PerthRockinghamSerpentine-JarrahdaleSouth PerthStirling
SubiacoSwanVictoria ParkVincentWanneroo


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