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.
The Government has announced changes to the construction exemption timeframes for properties for which construction commenced between 1 July 2020 and 30 June 2023. See how the changes apply to exemptions relating to moving to a new or renovated home or building a new home.
Pay land tax
See how to pay your land tax and what to do if you can’t pay by the due date.
Land tax online
Land tax exemptions
See the available exemptions and how to apply.
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.