Land tax in Western Australia
Key rules at a glance
| Tax-free threshold | $300,000 of aggregated taxable land valueSource: WA Department of Finance — RevenueWA |
|---|---|
| Rate | Graduated scale rising to a top rate of about 2.67%Source: RevenueWA |
| Assessment date | Land owned at midnight on 30 JuneSource: RevenueWA |
| Aggregation | All WA land you own is aggregated to determine the bracketSource: RevenueWA |
How it works in Western Australia
Western Australia sets a $300,000 tax-free threshold and a graduated scale topping out near 2.67%. Land is assessed at 30 June and aggregated across everything you own in the state, so a portfolio that individually sits under the threshold can still be taxed once combined. There is also a separate Metropolitan Region Improvement Tax that can apply to land in the Perth metropolitan region.
RevenueWA — Land TaxFrequently asked questions
What is the WA land tax threshold?▾
$300,000 of aggregated taxable land value. Below that, no land tax is payable; above it a graduated scale applies up to about 2.67%.
When is WA land tax assessed?▾
On the land you own at midnight on 30 June. RevenueWA aggregates all of your Western Australian land to set the rate.
Is there extra tax on Perth metro land?▾
A separate Metropolitan Region Improvement Tax (MRIT) can apply to land in the Perth metropolitan region, on top of land tax.
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Last reviewed 9 June 2026
Figures reflect the 2025–26 financial year and tenancy laws in force as at mid-2026. State rules change often — always confirm the current figure with the linked authority before you rely on it.
This is general information for Australian landlords, not legal, financial, or tax advice. PropAlly is a software provider, not a law firm, accountant, or licensed adviser. Verify your obligations with the relevant state authority or a qualified professional.