In most states, your principal place of residence is exempt from land tax. Investment and secondary properties are generally taxable.

Do thresholds change each year?

States review thresholds and rates periodically, often annually. Always check current thresholds for the relevant year.

How do companies and trusts differ?

Companies and trusts are not interchangeable. Victoria and South Australia apply separate trust schedules, while NSW special trusts receive no tax-free threshold. Some trust types qualify for general rates, so confirm the trust classification before relying on the estimate.

Why can South Australian land above the threshold still show no tax?

RevenueSA says no assessment is issued where the calculated total is under $20. For 2026-27 general-rate ownership, this creates a short range above the $936,000 threshold where the payable estimate remains zero.

Is land tax deductible?

For investment properties, land tax is generally deductible against rental income. Seek professional tax advice for your circumstances.

NSW VIC QLD WA SA TAS ACT NT

Calculator

WA Land Tax Calculator (2026)

Name: WA Land Tax Calculator
Author: RealEstateCalc

Estimate WA land tax using current thresholds and rates for individuals, companies, trusts and investors.

Formula

Tax = Base amount (per threshold) + (Land value − Threshold) × Marginal rate

Estimate updates below

Estimated Land Tax (Annual)$1,125.00

Step 1

Inputs

Estimated land tax

State/Territory*

Use your property’s state or territory to apply local thresholds and rates.

Total Taxable Land Value*

Use taxable/site value, not the property sale price. Aggregate taxable holdings in the selected state.

Owner Type*

Trust treatment varies by trust type. This option uses Victorian trust-surcharge and SA trust rates; some trusts qualify for general rates.

Step 02 · Resultsinstant

Estimated Land Tax (Annual)

$1,125.00

Threshold Band

$420,001-$1m

Marginal Rate

0.25%

Save and compare scenarios

Save up to five snapshots in this browser. They are not synced across devices. Shared links contain your inputs: anyone receiving the link can read them.

Scenario name

Indicative estimates based on the inputs shown and calculator assumptions at the time saved. Results may change when rules or methods are updated. General information only, not a quote, approval or recommendation. See the methodology and source notes on this page. CSV exports include their export timestamp.

Visualisation

Land Tax by State Comparison

Important assumption

This estimate applies published land-tax brackets to the taxable land value entered. It does not calculate foreign-owner surcharge land tax, Victorian absentee-owner surcharge, WA Metropolitan Region Improvement Tax, vacant residential land tax, settlement adjustments, exemptions or concessional land classes.

The state bars are not like-for-like liabilities. Valuation dates, aggregation rules and ownership definitions differ. ACT uses each property's five-year average unimproved value and has separate unit-title apportionment, so do not compare its bar with an aggregate holding value entered for another state.

Check the relevant revenue office before relying on an estimate: Revenue NSW, SRO Victoria, Queensland Revenue Office, RevenueWA, RevenueSA and ACT Revenue Office.

General information only — not financial advice.

Calculator results are estimates based on the inputs you provide and current published rates and thresholds. They do not take into account your personal objectives, financial situation, or needs. RealEstateCalc is not a credit provider, credit assistance provider, mortgage broker, financial adviser, or insurance broker. We do not hold an Australian Financial Services Licence (AFSL) or an Australian Credit Licence (ACL).

Results are not quotes, offers, pre-approvals, eligibility assessments, tax rulings, legal opinions, valuations, or recommendations. Property and finance decisions can involve substantial financial, tax, legal, credit, insurance, and market risk. You are responsible for independently verifying all figures and for any decision you make after using this tool.

Before applying for any credit, insurance, or financial product, read the relevant Product Disclosure Statement (PDS), Target Market Determination (TMD), and Credit Guide, and consider seeking advice from a licensed professional.

See our Disclaimer, Methodology, and Affiliate Disclosure for more detail.

Rates checked

WA land tax source notes

RevenueWA land tax assessment guidance

Checked 25 August 2026. This page provides a general estimate only; official assessments can vary with exemptions, ownership structure, valuation rules and surcharges.

RevenueWA assesses aggregated taxable land owned at midnight on 30 June and lists a $300,000 tax-free threshold.
The calculator matches the published WA marginal schedule but excludes Metropolitan Region Improvement Tax.
Principal residence and other exemptions require an official assessment of the property and ownership facts.