Land tax guide — Western Australia
Land Tax in Western Australia (2026)
Annual land-tax thresholds and marginal investor rates for Western Australia, with estimated yearly tax at a range of land values. Sourced from the RevenueWA schedule reviewed 2026-07-09. General information, not advice.
Important context
General threshold $300,000; flat $300 for $300,001–$420,000 then marginal. Foreign owner surcharge +2%. Assessed on unimproved land value.
Estimated annual land tax on $750,000 of land
$1,125
single-property estimate for an individual investor; your real bill aggregates all of your taxable land in Western Australia
Thresholds & surcharges in Western Australia
- Tax-free threshold
- $300,000
- Foreign-owner surcharge
- +2%
No land tax on the first $300,000 of taxable land value; marginal rates apply above it.
Added on top of the general land-tax rate for foreign owners.
Estimated annual land tax by land value
Annual tax for an individual investor at a range of land values in Western Australia. These are LAND (site/unimproved) values, not purchase prices — a sale price must be split into its land component before it can be used here.
| Land value | Estimated annual tax |
|---|---|
| $300,000 | $300 |
| $500,000 | $500 |
| $750,000 | $1,125 |
| $1,000,000 | $1,750 |
| $1,500,000 | $6,250 |
Single-property estimate only. Land tax is assessed on the combined value of ALL of your taxable land in Western Australia, so the real annual bill is typically higher once you own more than one investment property.
Land tax by state
Compare the thresholds and rates across Australia:
Related guides
- Stamp Duty in Western Australia — the upfront transfer duty on purchase, which pairs with annual land tax in your holding-cost maths.
- Investment Property Strategies — rentvesting, interstate investing, and how land tax shapes where your deposit works hardest.
- Property Investment Deposit Guide — the 20% rule, LMI trade-offs, and the purchase costs (stamp duty + land tax) that feed into the cash you need.
See what your budget actually reaches
The tables above show headline annual land tax. Plug your income, debts, and deposit in for a tailored purchase-price picture — including the ongoing holding costs your state charges — in minutes.
Start the free questionnaireFAQ — land tax in Western Australia
How much annual land tax will I pay in Western Australia?
It depends on the total taxable land value you hold in Western Australia. On a single property with $750,000 of land value, the estimated annual land tax for an individual investor is roughly $1,125 (per the RevenueWA schedule reviewed 2026-07-09). That is a single-property estimate — your real assessment aggregates ALL of your taxable land in the state, so the bill is typically higher if you own more than one investment property.
Is my principal residence exempt from land tax in Western Australia?
Yes — in every state that levies land tax, your owner-occupied home (principal place of residence) is generally exempt. Land tax targets INVESTMENT properties and vacant residential land. Some states also grant a primary-production (farm) exemption. Confirm exemptions and any partial-relief rules against the RevenueWA schedule reviewed 2026-07-09.
Does Western Australia charge foreign investors extra land tax?
Western Australia adds a 2% foreign-owner land-tax surcharge on top of the general rate. These surcharge rates and any exemptions change — verify your position with a licensed conveyancer or the RevenueWA before committing.
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Source: RevenueWA (land-tax schedule), reviewed 2026-07-09. Tax computed from the published marginal bracket table — results are ESTIMATES (single-property, individual-owner; the real assessment aggregates all of your taxable land in Western Australia). General threshold $300,000; flat $300 for $300,001–$420,000 then marginal. Foreign owner surcharge +2%. Assessed on unimproved land value.