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Real Estate Insight

Land tax

WA land tax calculator 2026-27

Enter the unimproved value of all your WA land except your home. Land in the Perth metropolitan region also pays the Metropolitan Region Improvement Tax, which the calculator adds.

By the Real Estate Insight team · Last reviewed 6 October 2026 · How we check our numbers

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Every property except your home. Each is the lower of this year's unimproved value and 150% of last year's.

Decides whether a foreign owner surcharge applies. Each state draws the line differently.

Western Australia · 2026-27 land tax year

$1,950 a year

General rates (all owners). 0.24% of the land value. Each extra $1,000 of land adds $3.90.

How it adds up

Land tax $1,250
Metropolitan Region Improvement Tax (0.14% above $300,000) $700
Total$1,950

The same $800,000 of land in every state

An Australian citizen holding it personally. ACT: one property with this AUV.

NSW Nil
VIC $3,450
QLD $2,500
WA $1,950
SA Nil
TAS $6,237.50
ACT $9,898
NT No land tax

About this estimate. General information, not advice. Rates and thresholds for the land tax year shown, checked against each revenue office. Your home, primary production land and other exempt land aren't counted. Revenue offices add up everything you own in the state (except in the ACT), and joint owners are also assessed on their shares alongside their other land, so your notice can differ. How we check our numbers.

WA land tax rates for 2026-27

One scale for every type of owner. Rates are fixed, not indexed, so they only change when the government changes them.

Land valueLand tax
$0 to $300,000Nil
$300,001 to $420,000$300
$420,001 to $1,000,000$300 plus 0.25% of the value over $420,000
$1,000,001 to $1,800,000$1,750 plus 0.9% of the value over $1,000,000
$1,800,001 to $5,000,000$8,950 plus 1.8% of the value over $1,800,000
$5,000,001 to $11,000,000$66,550 plus 2% of the value over $5,000,000
More than $11,000,000$186,550 plus 2.67% of the value over $11,000,000

The Metropolitan Region Improvement Tax

Land in the Perth metropolitan region pays an extra 0.14% of the taxable value above $300,000. It comes on the same notice as your land tax. On $1.5 million of Perth land it adds $1,680, taking the total to $7,930.

When you're assessed, and on what value

WA land tax is charged on the land you own at midnight on 30 June, for the following financial year. The value is Landgate's unimproved value, but a big jump is capped: the taxable value can't be more than 150% of last year's. Notices generally go out between September and January.

Companies, trusts and foreign owners

Companies and trusts pay the same rates as individuals, and land held in each trust is assessed separately. WA has no foreign owner surcharge on land tax, though foreign buyers pay a surcharge on transfer duty when they buy.

Questions people ask

What is the land tax threshold in WA for 2026-27?
$300,000 of unimproved value. Between $300,001 and $420,000 you pay a flat $300, and the marginal rates start above that. The same scale applies to individuals, companies and trusts.
What is the Metropolitan Region Improvement Tax?
An extra 0.14% of the taxable value above $300,000, charged on land inside the Perth metropolitan region. It appears on the same land tax notice.
How much is land tax on $800,000 in Perth?
$1,950 a year: $1,250 of land tax plus $700 of Metropolitan Region Improvement Tax. Outside the Perth metropolitan region it's $1,250.
Which land value is used?
The unimproved value from Landgate. If it has jumped, the taxable value is capped at 150% of the previous year's value.
When is WA land tax assessed?
On the land you own at midnight on 30 June, for the financial year that follows. Notices are generally issued between September and January.
Do foreign owners pay a land tax surcharge in WA?
No. WA charges foreign buyers a surcharge on transfer duty, but there is no foreign surcharge on land tax.
Is my home exempt?
Yes, if it's your primary residence on 30 June. There are partial exemptions when part of the land is used for business or only some of the owners live there, and primary production land is exempt.

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