Western Australia Land Tax Calculator & Investor Guide

Planning to buy an investment property in Western Australia? This guide explains how WA land tax works, which land value to use, and how to estimate your annual holding cost using the free PropMax Western Australia Land Tax Calculator.

WA land tax is assessed on the total unimproved value of taxable land held by the same owners at midnight on 30 June. Your principal place of residence is generally exempt, but investment properties and other taxable land are aggregated before the tax scale is applied.

Table of Contents

• Step 1. Understanding Land Tax Rules in WA
• Step 2. How to Find Your WA Land Value
• Step 3. Western Australia Land Tax Thresholds and Rates
• Step 4. Metropolitan Region Improvement Tax
• Step 5. Use a Land Tax Calculator WA

Step 1. Understanding Land Tax Rules in WA

Western Australia land tax is based on aggregated land value, not each property in isolation. Before using the calculator, gather:

• The combined unimproved taxable land value of your WA investment land
• Whether any land is exempt, such as your principal place of residence
• Whether the same owners hold multiple lots that will be aggregated
• Whether the property is in the metropolitan region

The assessment is based on land owned at midnight on 30 June before the assessment year.

Step 2. How to Find Your WA Land Value

Land tax uses unimproved value, not full market value. Buildings and other improvements are excluded.

You can usually find the value from:

1. Your WA land tax assessment or valuation notice
2. Valuer-General valuation information
3. Council rates and valuation records
4. Purchase due diligence material from the agent or settlement representative

For modelling, use the combined unimproved taxable value of all WA investment land held under the same ownership.

Step 3. Western Australia Land Tax Thresholds and Rates

WA applies the following land tax scale:

Example: If your aggregated taxable WA land value is $900,000, the estimated land tax is $300 + 0.25% × $480,000 = $1,500.

Step 4. Metropolitan Region Improvement Tax

Metropolitan Region Improvement Tax can apply to metropolitan property with a land tax liability. It is charged at 0.14 cents for every dollar of aggregated taxable value above $300,000.

For a Perth metropolitan investment property portfolio, include this in your holding cost estimate if it applies.

Step 5. Use a Land Tax Calculator WA

Use the calculator on this page to estimate Western Australia land tax before purchasing. You’ll need:

• Aggregated unimproved taxable WA land value
• Whether metropolitan region improvement tax applies

This tool is designed for investor modelling purposes. Confirm final liability with RevenueWA or your accountant before relying on the figure for settlement or tax planning.