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.
Land tax is assessed once a year. If you are liable to pay land tax, you should receive a Notice of Assessment between October and January.
Pay land tax
The due date for payment is provided on your Notice of Assessment.
See how to pay your land tax and what to do if you can’t pay by the due date.
Land tax online
Use the land tax online services portal to view your land holdings, account details, valuation history and make a payment.
Land tax exemptions
You may be exempt from land tax in certain circumstances.
See the available exemptions and how to apply.
See how your assessment is calculated, the land tax rates, and what to do if you believe there is an error.
See the best way to contact us depending on your circumstances.
Information for agents
See how to manage land tax for your clients if you are a settlement agent or a managing agent.
Indian Ocean TerritoriesShow more
For the purposes of land tax, the Indian Ocean Territories are treated as if they were WA. See details of the arrangement between Western Australia and the Commonwealth.