Land Tax - Western Australia

Service summary

You may be required to pay land tax if you own land with an aggregate taxable value in excess of $300,000.

Aggregate taxable value is the total value of all taxable land that you own. For example, if you own two taxable properties with taxable values of $200,000 and $300,000 respectively, the aggregate taxable value of your land is $500,000.

You are regarded as the land owner if you:

  • hold the freehold title
  • hold the land in trust
  • lease land from the Crown or local government (lessee).

Exemptions or concessions may be available for land used for certain purposes including rural businesses, non-profit organisations, mining tenements, aged care facilities, and land used for a caravan park, park home park, or camping ground.

Please consult the Contact Officer for more information.

Service type

Licence

A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Eligibility requirements

Land tax is levied on all land you own, subject to certain exceptions. For example, in general, Land Tax is not levied on the property if it is your principal place of residence.

Please consult directly with the Contact Officer or consult the attached documents for information on whether your land is subject to land tax.

Fees

 TypeDescription
ApplyApplication

Tax rates vary depending on individual circumstances. Please consult the Contact Officer for more information.

Other resources

 Resources
Comply Land Tax Brochure - PDF Opens a PDF in a new browser window

Administering agency

Department of Finance
Office of State Revenue

Act(s) name

Land Tax Act 2002 (Western Australia)

Regulation(s) name

Land Tax Assessment Regulations 2002 (Western Australia)

Contact details

Land Tax Enquiries
Department of Finance
Office of State Revenue

Operating address:
Plaza Level
200 St Georges Terrace
Perth
Western Australia 6000
Mailing address:
GPO BOX T1600
Perth, Western Australia 6845

Phone:

1300368364

Phone:

08 92621200

Fax:

08 92260837

Supporting information

Disclaimer

The information contained on the Australian Business Licence and Information Service (ABLIS) web site, or via packages or other sources is intended for general guidance only.

To the full extent permitted by law, the Federal, State, Territory and Local Governments make no representations or warranties (expressed or implied) in relation to the information, including its accuracy, currency or completeness.

The business information provided does not constitute professional or legal advice, nor is the use of any third party resource an endorsement of the information contained, the associated organisation, product or service. It is recommended that you obtain appropriate professional and /or independent legal advice to ensure that the material provided here is relevant to your particular circumstances.

To the full extent permitted by law the Federal, State, Territory and Local Governments, their employees and agents do not accept any liability for any reason, including without limitation, liability in negligence, to any person for the general information which is provided herein, or in respect of anything, including the consequences of anything done, or not done, by any such person in whole or partial reliance upon the information.