Land Tax - Western Australia


You may need 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 may also need to pay metropolitan region improvement tax (MRIT) if you are liable to pay land tax and own property in the metropolitan region with an aggregate taxable value greater than $300 000.

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.

Service type

Regulatory Obligation

An obligation defined in law. A business must comply with relevant services.

Eligibility requirements

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


Fees Details for this service in table format.

Task Type Business Structure Description
Apply Application All

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


Act(s) name

Land Tax Act 2002 Western Australia

Land Tax Assessment Act 2002 Western Australia

Regulation(s) name

Land Tax Assessment Regulations 2002 Western Australia

Administering agency

Department of Finance

Office of State Revenue

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.