About land tax

Land tax is an annual tax on land not used as your principal place of residence. You will receive a notice of assessment for land you owned at midnight on 30 June.

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.

If you are liable to pay land tax, you may also be required to pay metropolitan region improvement tax (MRIT).

Pay your land tax or find out if you are eligible for an exemption.

Calculation of land tax

Show more

Land tax and MRIT are calculated on the aggregated taxable value of all land held in the same ownership (excluding exempt land) at midnight on 30 June.

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.

Metropolitan region improvement tax

Show more

MRIT is imposed on property with a land tax liability at a rate of 0.14 cent for every dollar of the aggregated taxable value of the land in excess of $300,000.

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.

Rates of tax

Show more

Land tax rates

The rate of land tax differs according to the aggregated taxable value of the land.

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 tax rates

2008 - 2019

MRIT is imposed on property with a Land Tax liability at a rate of 0.14 cent for every dollar of the aggregated taxable value of the land in excess of $300,000.

 

Land tax rates - previous years

Effective for the financial years 2015/16 - 2018/19
Aggregated taxable value of land Rates
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

 

Effective for the financial year 2014/15
Aggregated taxable value of land Rates
0 - $300,000 Nil
$300,000 - $1,000,000 0.11 cent for each $1 in excess of $300,000
$1,000,000 - $2,200,000 $770 + 0.58 cent for each $1 in excess of $1,000,000
$2,200,000 - $5,500,000 $7,730 + 1.51 cents for each $1 in excess of $2,200,000
$5,500,000 - $11,000,000 $57,560 + 1.80 cents for each $1 n excess of $5,500,000
$11,000,000 + $156,560 + 2.67 cents for each $1 in excess of $11,000,000

 

Effective for the financial year 2013/14
Aggregated taxable value of land Rates
0 - $300,000 Nil
$300,000 - $1,000,000 0.10 cent for each $1 in excess of $300,000
$1,000,000 - $2,200,000 $700 + 0.53 cent for each $1 in excess of $1,000,000
$2,200,000 - $5,500,000 $7,060 + 1.37 cents for each $1 in excess of $2,200,000
$5,500,000 - $11,000,000 $52,270 + 1.64 cents for each $1 n excess of $5,500,000
$11,000,000 + $142,470 + 2.43 cents for each $1 in excess of $11,000,000

Certificate of land tax charges

Show more

Check whether any assessed land tax remains outstanding on land by lodging a liability enquiry to receive a 'Certificate of Land Tax Charges'. 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 can 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 agents

Show more

The formal billing schedule for land tax assessments is generally between October and December each year.

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 agents

Show more

Contact us to formally advise us of the management of a property.

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.

Indian Ocean Territories

Show more

For the purposes of land tax, the Indian Ocean Territories are treated 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.

Watch a video about land tax

Show more

See more videos on our YouTube channel.

Page reviewed 22 November 2019