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Land Tax Calculator WA Australia — FY 2025-26

A land tax Western Australia calculator helps property owners estimate the annual land tax payable on investment properties and commercial land in WA.

People Also Ask

The land tax threshold in Western Australia for 2025-26 is $300,000 of total unimproved land value. Land holdings below this amount are exempt from land tax entirely.
No, your principal place of residence is exempt from land tax in Western Australia. However, investment properties, holiday homes, and commercial land not used as your main residence are taxable.
Land tax in WA is assessed annually based on land ownership as at 30 June. RevenueWA issues assessments in July or August, with payment due within 30 to 60 days.
Yes, Western Australia imposes an absentee owner surcharge of 0.5% on land owned by absentees who are not ordinarily resident in Australia, in addition to standard land tax rates.
3 min readLast updated: 2026-05-26

About the Land Tax Western Australia Calculator

A land tax Western Australia calculator helps property owners estimate the annual land tax payable on investment properties and commercial land in WA. Administered by the Department of Finance (RevenueWA), land tax in Western Australia is calculated on the total unimproved value of land holdings. Understanding your WA land tax liability is essential for accurate property budgeting.


What is the Land Tax Western Australia Calculator?

This calculator estimates the land tax payable to RevenueWA for the current financial year. Land tax in Western Australia applies to all taxable land you own as at 30 June each year, excluding your principal place of residence. WA uses a progressive tax scale with a tax-free threshold of $300,000 for general landholders and $300,000 for special arrangements. The rates for 2025-26 range from 0.15% for land valued between $300,000 and $420,000 up to 2.5% for land valued over $11,000,000. The calculator inputs the total unimproved value of your WA land holdings, exempts your main residence, and applies the appropriate marginal rate. It also accounts for any joint ownership or trust holdings, as different thresholds may apply. The tool provides a clear breakdown of the tax-free amount, the taxable value in each bracket, and the total land tax payable. WA property investors use this calculator to plan for their annual tax obligations and compare the land tax burden with other states such as VIC and NSW.


How to Use This Calculator

  1. 1Enter total unimproved land value: Input the combined site value of all your WA investment properties excluding improvements.
  2. 2Apply main residence exemption: Indicate which property qualifies as your principal place of residence to exclude it.
  3. 3Select ownership type: Choose whether you own the land as an individual, company, or as trustee.
  4. 4Enter joint ownership percentage: If applicable, input your ownership share for jointly held land.
  5. 5Enter any exempt land details: Include land used for primary production or charitable purposes if eligible.
  6. 6Review your land tax estimate: The calculator shows the taxable value, progressive rate calculation, and total land tax owed.

Worked Australian Example

Practical Example

Jennifer owns two investment properties in Western Australia: a unit in Fremantle valued at $350,000 (land component $180,000) and a house in Mandurah valued at $520,000 (land component $280,000). Her total unimproved land value is $460,000. She lives in a separate home in Subiaco which is exempt as her main residence. Using the calculator, Jennifer enters $460,000 as total unimproved land value, selects individual ownership, and confirms no trust or exempt land. The calculator applies the $300,000 threshold, leaving $160,000 in taxable land value. The land tax is calculated as $250 plus 0.15% on the amount between $300,000 and $420,000, and 0.55% on the amount between $420,000 and $460,000. Her land tax is $250 plus $180 (0.15% of $120,000) plus $220 (0.55% of $40,000), totalling $650 for the year. Jennifer budgets this amount into her property holding costs and notes that WA land tax is significantly lower than the equivalent land tax on similar values in Victoria.


Common Land Tax Western Australia Calculator Questions

The land tax threshold in Western Australia for 2025-26 is $300,000 of total unimproved land value. Land holdings below this amount are exempt from land tax entirely.
No, your principal place of residence is exempt from land tax in Western Australia. However, investment properties, holiday homes, and commercial land not used as your main residence are taxable.
Land tax in WA is assessed annually based on land ownership as at 30 June. RevenueWA issues assessments in July or August, with payment due within 30 to 60 days.
Yes, Western Australia imposes an absentee owner surcharge of 0.5% on land owned by absentees who are not ordinarily resident in Australia, in addition to standard land tax rates.
Yes, land tax paid on investment properties in WA is fully deductible as an operating expense against your rental income in your ATO tax return.


Reviewed by

BizMetrixs Team

Australian Financial Specialists

This Land Tax Calculator WA Australia calculator provides estimates only. Results are based on ATO 2025-26 published rates and general calculation methods. Individual circumstances may vary. This tool is for informational and educational purposes only and does not constitute financial, tax, or legal advice. For personalised advice, consult a registered tax agent or financial adviser.