What Is Land Tax and Who Has to Pay It in WA?
Land tax in Western Australia is an annual state tax on the total unimproved value of freehold land you own above a tax-free threshold, administered by the Department of Finance (RevenueWA). It applies to investment properties, commercial land and vacant land, but your home and land genuinely used for primary production are generally exempt.
How Is Land Tax Calculated in WA?
Land tax is calculated on the combined unimproved value of all your non-exempt WA landholdings. The tax-free threshold is $300,000, above which land tax is charged on a sliding rate scale that increases through several bands up to 2.67% on the value above $11,000,000. Unlike most other states, WA applies the same rates regardless of residency — there is no separate foreign or absentee owner land tax surcharge.
What Is Exempt From Land Tax?
- Your home — generally exempt.
- Primary production land — see below; the most relevant exemption for rural and farming landholders.
Primary Production Land Exemption — Eligibility in Detail
Rural land used solely for a primary production business as at midnight 30 June of the prior year is exempt (Land Tax Assessment Act 2002; Commissioner's Practice LT 17). Application required.
An application is required — this isn't automatic just because land is zoned rural.
Primary Production Land Tax Exemption Checker (WA)
Answer honestly for a quick indication of whether your land is likely to qualify — this is not a substitute for lodging an actual exemption application with RevenueWA.
Source: WA Government — primary production land tax exemption (see sources below).
Frequently Asked Questions
Does my home get taxed under land tax?
Your home is generally exempt, subject to meeting the standard eligibility rules.
Is farmland automatically exempt from land tax in WA?
No — you need to apply for the exemption and demonstrate genuine, solely-primary-production use as at 30 June of the prior year.
Does WA charge foreign owners extra land tax?
No — WA is unusual among the states in applying the same land tax rates regardless of residency or foreign-owner status.
Where can I get an exact land tax figure for my property?
This page provides general information only — use RevenueWA's own resources, or speak with a registered tax agent, for a precise figure based on your specific circumstances.
Updated on 2026-07-25 — what changed
Initial publication of this page, verified directly against wa.gov.au as of 12 July 2026. Re-verified 25 July 2026: confirmed the $5,000,001–$11m band base is $66,550 (not $66,500), and confirmed WA has no separate trust/company land tax scale and no foreign or absentee owner surcharge.