Western Australia Land Tax Calculator

Land tax WA: who receives an assessment

You pay Western Australian land tax when the aggregated taxable value of the non-exempt land you own at midnight on 30 June is more than $300,000. RevenueWA adds together all lots held in the same ownership, but it does not combine different ownerships: land you own alone, land you own with a partner and land you hold as trustee are each assessed separately.

That rule can work in your favour. If you own one rental outright with an unimproved value of $380,000 and a second rental jointly with your sibling valued at $500,000, you get two assessments, of $300 and $500. Had both been in your sole name, the aggregated $880,000 would cost $1,450.

Land you hold as a trustee is not exempt even if you live on it, unless it is held for a disabled beneficiary who uses it as their home. A newly subdivided lot becomes assessable from the 30 June after the subdivision is approved, even before a separate title is issued.

How Landgate sets the unimproved value

Land tax uses the unimproved value (UV) set by Landgate, the Valuer-General. Every property in WA is revalued each year using a date of valuation of 1 August of the previous year, based on vacant land sales around that date rather than today’s market. In metropolitan Perth and regional townsites the UV includes site works such as clearing, filling, levelling and underground drainage, but not houses, buildings, sheds, fencing, dams or landscaping.

Taxable value cannot rise by more than half in a year. If last year’s UV was $400,000 and this year’s is $700,000, the taxable value is capped at $600,000, so the land tax is $750 rather than $1,000.

Land tax calculator WA: 2026–27 examples with MRIT

For land in the Perth metropolitan region, the Metropolitan Region Improvement Tax (MRIT) is added to the land tax. Between $300,000 and $420,000 the land tax is a flat $300, while MRIT starts at the same threshold. Land outside the metropolitan region pays the land tax column only.

Exemptions you can apply for

WA exemptions are not automatic; each has its own application form, and RevenueWA assesses based on how the land was used at 30 June.

• Living in your own home: the land you own and use as your primary residence on 30 June.
• Moving between homes: when you move from one home to another that you acquired in the previous financial year.
• Building a new home: while a new home is built, provided you do not live at another property you own during construction.
• Moving to a new or renovated home: when you build on newly bought land and plan to sell your old home.
• Deceased estates, and owners who move into full-time care such as a nursing home.
• Partial exemptions where only some owners live in the home or the land is used partly for business (Commissioner’s Practice LT 23).
• Others include primary production, the inner city living rebate, land used by a related disabled person, retirement villages, caravan parks, build-to-rent, charitable and religious institutions, and land held as mining tenements.

Paying in one, two or three instalments

Each notice of assessment gives you three choices. Pay in full by the first instalment date and you receive a 3% discount. Pay in two or three instalments by the dates shown and there is no extra charge (assessments issued on or before 30 June 2022 carried a 2% charge for three instalments). You can pay by BPAY, Visa or Mastercard, or cheque.

If you miss an instalment, you lose the right to keep paying by instalments, and the full balance plus any late payment penalty becomes due by the date on a notice of revocation. If you cannot pay, apply for a payment arrangement before the due date; approved arrangements carry interest and RevenueWA may lodge a memorial on the title to stop dealings in the land until it is paid.

Errors and objections

Contact RevenueWA before the due date if land you owned is missing, land you sold before midnight on 30 June is included, or land held in different capacities has been lumped together. A formal objection must be in writing, headed “OBJECTION”, and lodged within 60 days of the issue date; it must show how the legislation was wrongly applied, not just disagree with the policy. You can ask for more time in writing within 12 months of the deadline.

Objecting does not delay payment. RevenueWA aims to decide 65% of objections within 90 days, and if you are unhappy with the outcome you can apply to the State Administrative Tribunal for review within 60 days.