Land Tax Calculator WA
Current WA land tax rates, pre-set to Western Australia so you can model your assessment before the 30 June snapshot in seconds.
Select your state and enter your land value to calculate land tax.
WA land tax rates and thresholds
| Aggregated land value | Land tax |
|---|---|
| Below $300,000 | Nil |
| $300,000 to $420,000 | Scaled entry rising from $0 to $300 |
| $420,001 to $1,000,000 | $300 + 0.25% over $420,000 |
| $1,000,001 to $1,800,000 | $1,750 + 0.9% over $1,000,000 |
| $1,800,001 to $5,000,000 | $8,950 + 1.4% over $1,800,000 |
| $5,000,001 to $11,000,000 | $53,750 + 1.8% over $5,000,000 |
| Above $11,000,000 | $161,750 + 2.67% over $11,000,000 |
Metropolitan Region Improvement Tax (MRIT)
Perth metropolitan landowners with a land tax liability also pay MRIT at 0.14 cents per dollar of value above $300,000. Country owners pay standard land tax only.
Taxable value is capped at 150% of the prior year's value, limiting single-year spikes in your assessment.
Verified against WA Treasury published land tax rates, August 2026.
Worked example
A Perth investor owns one rental on metropolitan land valued at $1,200,000 in the aggregation.
MRIT arrives on the same assessment. A $1.2 million Perth block carries roughly $1,260 of extra metropolitan tax on top of standard land tax.
Frequently asked questions
What is the WA land tax threshold?
Land tax starts at $300,000 of aggregated taxable value with a gentle entry scale that reaches $300 of tax at $420,000, then steps up through seven brackets. There is no exemption for a single property above the threshold.
What is the Metropolitan Region Improvement Tax?
MRIT is a separate levy on metropolitan land attached to any land tax liability, charged at 0.14 cents per dollar above $300,000. Perth investors pay it automatically; regional WA owners do not.
When is WA land tax assessed?
WA Treasury assesses whatever you own at midnight on 30 June. Taxable value uses the lesser of the current unimproved value or 150% of the previous year's figure, which caps valuation shocks.
When do WA land tax notices arrive?
Assessment notices typically issue between September and January. Payment terms appear on the notice, and interest accrues on overdue balances.
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