Your home is exempt from WA land tax
The most important rule first: land tax does not apply to the home you live in. Western Australia exempts your principal place of residence. So if the only land you own in WA is the home you live in, you almost certainly pay no land tax at all. Land tax is an annual state tax aimed at investment properties, holiday homes, second properties and vacant land. Toggle to “My home” in the calculator above and it returns nil, because that is what the exemption does.
WA land tax thresholds and rates 2026
In Western Australia, land tax starts once your total taxable land value passes $300,000. Below that you pay nil; above it you pay tax only on the value over the threshold. On $800,000 of taxable land, the annual figure is $1,250. The calculator above applies the current scale for you.
| Taxable land value | Land tax |
|---|---|
| Under $300,000 | Nil |
| $300,000 to $420,000 | $300 flat |
| $420,000 to $1,000,000 | $300 plus 0.25% over $420,000 |
| $1,000,000 to $1,800,000 | $1,750 plus 0.9% over $1,000,000 |
| $1,800,000 to $5,000,000 | $8,950 plus 1.8% over $1,800,000 |
| $5,000,000 to $11,000,000 | $66,550 plus 2.0% over $5,000,000 |
| $11,000,000 and above | $186,550 plus 2.67% over $11,000,000 |
These are the general rates. The Perth metropolitan region improvement tax (MRIT) is charged separately and is out of scope here. Land tax is assessed on your holdings at 30 June.
How land tax is calculated in WA
Land tax is charged on the total taxable land value you own in Western Australia, measured by the unimproved value of the land rather than the price you paid or the buildings on it. If you own more than one taxable property in the state, their land values are added together, which is called aggregation. WA then applies the threshold and scale above. Foreign and absentee owners, and land held in trusts or companies, face separate thresholds and surcharges this calculator does not cover, so treat those as out of scope and get advice.
Frequently asked questions
Own land in another state? Use the all-states land tax calculator to compare thresholds and rates across NSW, VIC, QLD, WA, SA, TAS and the ACT.
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Simon is the founder of Orbit Money, a tool that helps people track subscriptions and recurring spend. He builds Orbit's free money calculators and writes about personal finance for Australian and UK readers.
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