Rates current as at 2026-08-03
WA Land Tax Calculator - and the year you'll cross the threshold
Under $300,000 of aggregated taxable land you pay nothing; from $300,001 to $420,000 it is a flat $300; then marginal rates climb from 0.25% to 2.67% at the very top.
- Rates verified
- 2026-08-03
- Source
- RevenueWA
- Threshold
- $300,000
Your land holdings
Land tax this year (general rates)
$300/yr
$400,000 taxable land value is $100,000 over the $300,000 threshold.
The crossing year
You're already over the threshold.
The WA scale has been unchanged since 2008-09, so the threshold does not index - land value growth does all the work of pushing holdings over it.
Land tax is one line of the deal. The full audit carries it through every year of the projection, including the year the threshold is crossed.
Deal Auditor - in build, not yet available
General rates and threshold (RevenueWA source). Perth metropolitan land also attracts the Metropolitan Region Improvement Tax of 0.14% above $300,000 - not modelled here. Estimates only - confirm your assessment with RevenueWA.
How WA land tax works
WA assesses land tax on the aggregated taxable value of your non-exempt land at midnight 30 June - your home excluded. The scale opens gently: nothing to $300,000, a flat $300 to $420,000, then 0.25% of the excess - before ramping through 0.9% and 1.8% into serious territory above $1.8 million. One WA-specific softener: each year's taxable value is capped at 150% of the previous year's, so a single wild revaluation cannot triple your bill overnight.
The scale has not changed since 2008-09, and that is the real story: a threshold fixed for nearly two decades while Perth land values compounded means holdings that were comfortably clear now sit on the line. Metro investors also carry the 0.14% MRIT on value above $300,000. Our Deal Auditor models land tax inside the full 10-year projection - this page is the standalone WA check.
Land tax is the holding cost - the purchase-day tax is stamp duty, and WA has its own scale for that too: the WA stamp duty calculator shows what the same property costs on the way in.
Frequently asked questions
How is land tax calculated in WA?
On the aggregated taxable value of all non-exempt WA land you own at midnight 30 June. Below $300,000 there is no tax; from $300,001 to $420,000 it is a flat $300; then 0.25 cents in the dollar above $420,000, stepping through 0.9%, 1.8% and 2% to a top rate of 2.67% above $11 million. A $500,000 holding pays $500 a year, and $1,000,000 pays $1,750.
What is the WA land tax threshold?
$300,000 of aggregated taxable value - unchanged since 2008-09, along with the rest of the scale. Because the threshold never indexes, every year of land value growth quietly moves more holdings over the line - the opposite of SA, where thresholds rise with the market.
Is my home exempt from WA land tax?
Yes - liability is assessed on land you are not using as your principal place of residence. Investment properties, commercial land and holiday homes count toward the aggregated total; trustee-held land generally cannot claim the home exemption.
What is the Metropolitan Region Improvement Tax?
An extra 0.14% on the taxable value above $300,000 for land in the Perth metropolitan region, collected with land tax to fund regional roads and open space. On $1,000,000 of metro land that is $980 on top of the $1,750 land tax. This calculator shows land tax only.
Is this an official assessment?
No - it is an estimate from the scale published by RevenueWA, current as at the date shown. Your assessment depends on Valuer-General values, aggregation and the 150% year-on-year valuation cap. Confirm with the RevenueWA land tax calculator.