Western Australia Land Tax Calculator 2025-26
Calculate annual WA land tax on your investment and non-exempt properties. Threshold: $300,000.
$
Unimproved land value, excluding primary residence
Annual Land Tax
$10,996
Effective Rate0.733%
Taxable Excess$1,200,000
WA land tax threshold is $300,000 for metropolitan land in 2025-26. Home and farm properties are generally exempt. Source: Revenue WA.
Western Australia Land Tax at Common Values
| Land Value | Annual Land Tax | Effective Rate |
|---|---|---|
| $800,000 | $3,771 | 0.471% |
| $1,200,000 | $7,795 | 0.650% |
| $1,500,000 | $10,996 | 0.733% |
| $2,000,000 | $17,397 | 0.870% |
| $3,000,000 | $33,397 | 1.113% |
| $5,000,000 | $65,397 | 1.308% |
Frequently Asked Questions
What is the Western Australia land tax threshold?
The Western Australia land tax threshold is $300,000 for 2025-26. Land held below this value is not subject to land tax.
Is my home exempt from WA land tax?
Yes. Your principal place of residence is generally exempt from Western Australia land tax. Investment properties, holiday homes, and vacant residential land are taxable.
How is WA land tax calculated?
Western Australia land tax is calculated on the total taxable unimproved value of all land you hold (excluding your home) as at the assessment date. The rate applies to the value above the threshold.