Land Tax Calculator WA 2025–26 | Free WA Calculator
Free WA land tax calculator for 2025–26. $300,000 threshold with unique $300 flat-fee bracket up to $420,000. Instant estimate.
Related tools and guides: Land Tax Calculator , Negative Gearing Calculator , and Land Tax Rates Australia 2025-26: State Comparison .
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How does land tax work in Western Australia?
Land tax in Western Australia is an annual tax on the total taxable value of investment land you own in the state. It is assessed by WA Department of Treasury and Finance (RevenueWA) based on the unimproved (site) value of your land - not the market value and not including buildings. Your principal place of residence is generally exempt. The assessment date is 30 June each year.
The current tax-free threshold for individual owners in Western Australia is $300,000. Land valued below this threshold is not subject to land tax. Above the threshold, progressive rates apply up to a top marginal rate of 2.67%.
Western Australia land tax rates and brackets
The following table shows the current land tax rates for individual owners in Western Australia. Company and trust rates may differ - check WA Department of Treasury and Finance (RevenueWA) for entity-specific rates.
| Taxable land value | Marginal rate | Tax payable |
|---|---|---|
| $0 - $300,000 | Nil | Nil |
| $300,001 - $420,000 | Flat fee | $300 (flat fee, no marginal rate) |
| $420,001 - $1,000,000 | 0.25% | $300 + 0.25% of value above $420,000 |
| $1,000,001 - $1,800,000 | 0.9% | $1,750 + 0.9% of value above $1,000,000 |
| $1,800,001 - $5,000,000 | 1.8% | $8,950 + 1.8% of value above $1,800,000 |
| $5,000,001 - $11,000,000 | 2.0% | $66,550 + 2.0% of value above $5,000,000 |
| Above $11,000,000 | 2.67% | $186,550 + 2.67% of value above $11,000,000 |
Source: WA Department of Treasury and Finance (RevenueWA) . Retrieved 9 Feb 2026. Individual owner rates shown.
The WA flat-fee bracket
Western Australia has a unique feature in its land tax system: for land valued between $300,000 and $420,000, a flat fee of $300 applies. There is no marginal rate calculation in this bracket, meaning your land tax is the same $300 whether your land is worth $300,001 or $420,000. Above $420,000, standard marginal rates apply.
Worked example: Western Australia land tax
Land value: $500,000
Estimated land tax: $500
For land valued at $500,000 in WA: the first $300,000 is tax-free, the next $120,000 ($300,001-$420,000) attracts a flat $300 fee, and the remaining $80,000 above $420,000 is taxed at 0.25%, giving $300 + ($80,000 x 0.0025) = $300 + $200 = $500. The effective rate is just 0.10%.
Use the calculator above to estimate land tax for your specific land value. The calculator also shows how Western Australia compares with other Australian states and territories.
City scenario: Perth
Perth investors often notice the WA flat-fee band first, then progressive rates once land value moves beyond the upper WA bracket boundary.
If the taxable land value in your Perth scenario is around $500,000, this page estimates annual land tax around $500 under current settings.
Verify your result with the official source
Cross-check your estimate against the official guidance from WA Department of Treasury and Finance (RevenueWA) . This helps confirm thresholds, rates, and eligibility details before making decisions.
Western Australia land tax exemptions
The following types of land are generally exempt from land tax in Western Australia. Specific conditions and eligibility requirements apply to each exemption - check WA Department of Treasury and Finance (RevenueWA) for full details.
- Principal place of residence
- Land used exclusively for primary production
- Charitable purposes
- Certain caravan parks
- Land owned by local government
- Land below the $300,000 threshold
Assumptions and limitations
- Individual owner rates shown. Company and trust rates may differ .
- The input is treated as your total taxable land value in Western Australia (excluding exempt land such as your principal residence).
- Does not model specific exemptions, aggregation rules beyond total taxable land value, foreign owner surcharges, or absentee owner charges.
- WA rates are based on RevenueWA schedules retrieved on 9 Feb 2026. Verify the latest published WA bracket table before making final tax assumptions.
- Actual assessments may differ based on exemptions, ownership structure, and how the state aggregates land holdings.
Land tax calculators for other states
Compare land tax across all Australian states and territories or view rates for a specific state:
- Land Tax Calculator (all states and territories) - compare every Australian state and territory side by side
- Land Tax Calculator NSW (New South Wales) - $1,075,000 threshold
- Land Tax Calculator VIC (Victoria) - $50,000 threshold
- Land Tax Calculator QLD (Queensland) - $600,000 threshold
- Land Tax Calculator SA (South Australia) - $833,000 threshold
- Land Tax Calculator ACT (Australian Capital Territory) - No threshold (all investment land taxed) threshold
- Land Tax Calculator TAS (Tasmania) - $125,000 threshold
- Land Tax Calculator NT (Northern Territory) - No land tax threshold
Related calculators
All calculatorsRelated Guides
Land Tax Rates Australia 2025-26: State Comparison
Compare land tax rates, thresholds, and rules across all Australian states and territories for 2025-26. Worked examples and common considerations.
Read guideProperty Investment Tax Guide Australia: Cash Flow and Returns
Australian property investment tax guide covering negative gearing, CGT, land tax, depreciation, rental yield, and after-tax cash flow.
Read guideFrequently asked questions
What is the land tax threshold in WA?
How is WA land tax calculated?
When is WA land tax assessed?
What is the flat-fee bracket in WA land tax?
Does WA have a foreign owner land tax surcharge?
Is my home exempt from WA land tax?
How is WA land tax different from other states?
How do I find my WA property land value?
Verify your result
Cross-check your estimate with official government resources:
Sources
- WA Department of Treasury and Finance - About land tax (retrieved 9 Feb 2026)
- RevenueWA - Land tax assessment (retrieved 9 Feb 2026)
Important Disclaimer
This calculator provides general information only and is not intended as tax advice, financial advice, or a recommendation to buy, sell, or hold any investment property. The results are estimates based on the information you provide and the tax rules applicable to the 2025-26 financial year.
Tax rules and rates are subject to change. The calculations may not account for all factors that apply to your specific situation, including but not limited to: HELP/HECS-HELP repayments, Medicare Levy Surcharge, private health insurance rebate adjustments, foreign income, or trust distributions.
We are not affiliated with the Australian Taxation Office (ATO) or any state or territory revenue office. All rates and thresholds are sourced from publicly available government data (see sources below).
Seek professional advice. For advice specific to your financial situation, speak with a registered tax agent, accountant, or licensed financial adviser.
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