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Land Tax Calculator WA

This WA land tax calculator will estimate the amount of land tax you need to pay for your taxable properties in WA.

The WA land tax is calculated on the combined taxable aand value of the properties you have in WA. Wonder what are the current WA land tax rates and thresholds? You can find the current rates and thresholds which are outlined in the Land Tax Threshold WA table below.

Taxable Land Value Information
Combined Taxable Land Value:
 $
State:
 

Calculator assumptions

It assumes that all your properties are located in WA.

It does not factor in any exemptions, concessions, or discount from the government.

Rounding: The land tax is rounded to at least the nearer cent.

Who needs to pay the WA land tax?

You may need to pay land tax if you own, or jointly own, any property in WA that is not your principal place of residence (your home) or other exempt land as at midnight on 30 June and the total taxable value of your land is greater than the land tax threshold ($300,000).

How is the WA land tax calculated?

The WA land tax is calculated on the aggregated unimproved value of all land held in the same ownership (excluding exempt land) at midnight on 30 June. The amount of land tax payable is calculated by applying the appropriate WA land tax rate to the aggregated taxable value of land in the same ownership.

Generally, only land owned by the same owners is aggregated. For example, land that is owned solely by you is not usually aggregated with land you own jointly with another person or with land that you have an interest in through a company or trust. In such circumstances, a separate assessment notice is issued.

Taxable land is land you owned at 30 June, excluding exempt land. Examples of taxable land in WA include:
* vacant land;
* residences which are not used by the owners as their primary residence including holiday or rental homes and hobby farms;
* commercial properties including shops, offices and factories;
* land held in trust or owned in a company name;
* entitlement to land under any lease or licence from the Crown; or
* land used for business, commercial, professional or trade purposes under arrangements with the Crown, Crown instrumentalities, local authorities or public statutory bodies.

How is the value of your land determined?

Each year, the Valuer-General determines the unimproved values for all land in WA.

The unimproved value of land is its market value under normal sales conditions, assuming that no structural improvements have been made. Land within the Perth metropolitan region and town sites throughout Western Australia is assessed on the site value basis which includes merged improvements such as drainage, filling, excavation, grading and retaining walls.

For example, the unimproved value that applies to land for land tax and MRIT assessment purposes for the 2016-17 assessment year was determined by the Valuer-General as at the date of valuation, being 1 August 2015.

This means that in determining the unimproved values to be used for the 2016-17 land tax assessments, the Valuer-General was required to consider sales evidence falling within a time period around 1 August 2015 and not at the date of assessment for land tax, being 30 June 2016.

Land Tax WA - Rates

Below is the table of WA Land Tax rates:

Taxable land valueLand tax rates

$0 - $300,000

Nil

$300,001 - $420,000

Flat rate of $300

$420,001 - $1,000,000

$300 + 0.25 cent for each $1 in excess of $420,000

$1,000,001 - $1,800,000

$1,750 + 0.90 cent for each $1 in excess of $1,000,000

$1,800,001 - $5,000,000

$8,950 + 1.80 cents for each $1 in excess of $1,800,000

$5,000,001 - $11,000,000

$66,550 + 2.00 cents for each $1 in excess of $5,000,000

over $11,000,000

$186,550 + 2.67 cents for each $1 in excess of $11,000,000