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Overview
Land tax is an annual state tax on the unimproved value of land in Western Australia. It applies to investment properties, vacant land, and commercial properties — your principal residence is generally exempt.
How WA Land Tax Works
Assessed annually by the Department of Finance based on total unimproved value of all taxable land you own. Progressive rates apply above the tax-free threshold.
Key factors
- Total taxable land value — all non-exempt land aggregated
- Owner type — individuals vs companies/trusts have different thresholds
- Principal residence exemption
- Assessment date — typically 30 June
Use the WA Land Tax Calculator for estimates.
Thresholds and Rates
WA has a tax-free threshold below which no land tax is payable. Above it, marginal rates increase progressively.
Principal Residence Exemption
Your main home is generally exempt from WA land tax.
Tips
- Monitor total landholding value — aggregation pushes you into higher brackets
- Consider ownership structures and their tax implications
- Budget for annual assessments as a holding cost
Use the WA Land Tax Calculator to estimate your liability.
Frequently asked questions
Who pays land tax in WA?
Owners of investment, vacant, and commercial land above the threshold.
Is my home exempt?
Yes, your principal residence is generally exempt.
Where can I calculate WA land tax?
Use our WA Land Tax Calculator: /calc/land-tax/wa.
How often is land tax assessed?
Land tax is assessed annually, typically based on land values as of 30 June or 1 January depending on the state.
Can I reduce my land tax?
Consider ownership structures, claim all available exemptions, and monitor your total landholding value to avoid higher brackets.
RealEstateCalc Editorial
Property & Finance ResearchThe RealEstateCalc editorial team researches and writes about Australian property, finance, and tax topics. All content is fact-checked against official sources including the ATO, state revenue offices, ASIC Moneysmart, and the RBA.
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