About land tax
We impose land tax based on the total unimproved value of all land held by the same owners. The unimproved value of the land is determined by the Valuer-General.
A land tax liability may exist within the Indian Ocean Territories as if they were Western Australia. See details of the arrangement between Western Australia and the Commonwealth. See the land tax overview for the Indian Ocean Territories.
If you are liable to pay land tax, you may also be required to pay metropolitan region improvement tax.
See more videos on our YouTube channel.
Calculation of land taxShow more
The taxable value for land is the lesser of the current unimproved value of the land or 150% of the previous year’s unimproved value.
We calculate the amount of land tax by applying the appropriate rate of tax to the aggregated taxable value of the land. For example, if you owned two properties in WA with taxable values of $200,000 and $300,000, we will combine these values and assess tax on $500,000.
Use the online calculator to calculate your land tax liability.
Generally, we only aggregate land owned by the same owners. For example, the value of land that is owned solely by you is not usually combined with the value of land you own jointly with another person or with land that you have an interest in through a company or trust.
Land tax ratesShow more
|Aggregated taxable value of land||Rate of land tax|
|$0 - $300,000||Nil|
|$300,001 - $420,000||Flat rate of $300|
|$420,000 - $1,000,000||$300 + 0.25 cent for each $1 in excess of $420,000|
|$1,000,000 - $1,800,000||$1,750 + 0.90 cent for each $1 in excess of $1,000,000|
|$1,800,000 - $5,000,000||$8,950 + 1.80 cents for each $1 in excess of $1,800,000|
|$5,000,000 - $11,000,000||$66,550 + 2.00 cents for each $1 in excess of $5,000,000|
|$11,000,000 +||$186,550 + 2.67 cents for each $1 in excess of $11,000,000|
Metropolitan region improvement taxShow more
MRIT is a special purpose tax used to finance the cost of providing land for roads, open spaces, parks and similar public facilities. It is payable in addition to land tax on property located in the metropolitan area. See a map of the metropolitan region.
Use our online calculator to calculate your land tax and MRIT liability.
Certificate of land tax chargesShow more
Receive a 'Certificate of Land Tax Charges' by lodging a liability enquiry. The certificate will include both the proportionate land tax and the single ownership figure.
Contact us for an application form.
The fee for an enquiry is $50.35.
Authorised agents may lodge liability enquiries through the Electronic Advice of Sale (EAS) system.
Pay outstanding land tax using the payment slip attached to the Certificate of Land Tax Charges.
Information for settlement agentsShow more
A Certificate of Land Tax Charges issued before an assessment will always be an estimate.
Contact the Recovery Branch if a certificate is issued for a property that has a memorial registered against it.
You can provide this information sheet to your clients to explain how land tax is imposed and what they need to do.
Information for managing agentsShow more
Use the land tax enquiry and select the subcategory 'Managing Agent'.
Attach a copy of the management authority to each request.
You will receive an email confirming that your information has been received and another email once your address details have been updated.
You can see the single ownership figure by inserting the unimproved valuation of the land and the relevant assessment year into the land tax calculator.
If a taxpayer owns more than one taxable property and you are not the managing agent for all of those landholdings, provide a signed letter from the owners confirming that you have been appointed as their managing agent for the specific landholdings. The letter must also authorise the Office of State Revenue to send all future land tax notices for that land and any other land held in the same ownership directly to your office.