How is land tax worked out in Western Australia?
RevenueWA gives these rates for land a person owns in 2026-27. We read its page on 13 Nov 2026.
| Land value | Land tax |
|---|---|
| Up to $300,000 | Land tax None |
| Over $300,000, up to $420,000 | Land tax $300 |
| Over $420,000, up to $1,000,000 | Land tax $300 plus 0.25 cents for each $1 over $420,000 |
| Over $1,000,000, up to $1,800,000 | Land tax $1,750 plus 0.9 cents for each $1 over $1,000,000 |
| Over $1,800,000, up to $5,000,000 | Land tax $8,950 plus 1.8 cents for each $1 over $1,800,000 |
| Over $5,000,000, up to $11,000,000 | Land tax $66,550 plus 2 cents for each $1 over $5,000,000 |
| Over $11,000,000 | Land tax $186,550 plus 2.67 cents for each $1 over $11,000,000 |
$1,200,000 of land held on 30 June 2026 pays $4,810 of land tax for 2026-27. On the scale it is $1,750 plus 0.9% of the amount over $1,000,000, $3,550. The metropolitan region improvement tax adds $1,260.
More for this state
Stamp duty, investor or home buyer
The duty on a purchase in Western Australia.
Stamp duty, first home buyer
The duty on a purchase in Western Australia.
Stamp duty, foreign buyer
The duty on a purchase in Western Australia.
Rental property tax
The tax a rental adds or saves.
Where the rules come from
By Varun Agarwal. Updated
- Land Tax Act 2002 (WA) s 5, Table 11
- Land Tax Assessment Act 2002 (WA) ss 7 and 11
- RevenueWA, land tax assessment
- Metropolitan Region Improvement Tax Act 1959 (WA) s 10
The ATO's figures on what landlords earn and lose, postcode by postcode, are in Rental income, losses and capital gains by postcode, 2023-24.