Land Tax
Administered by: Department of Finance / Office of State Revenue
When is this regulatory obligation required?
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.
What are the eligibility requirements for this regulatory obligation?
Please consult directly with the Contact Officer or consult the attached document for information on whether your land is subject to land tax.
How much does this regulatory obligation cost?
| Task | Type | Amount | Description |
|---|---|---|---|
| Initial | Application | - | Tax rates vary depending on individual circumstances. Please consult the Contact Officer for more information. |
What forms provide more information?
| Task | Forms |
|---|---|
| Initial | About Land Tax |
What legislation specifies this regulatory obligation?
Land Tax Act 2002 (Western Australia)
Land Tax Assessment Act 2002 (Western Australia)
Land Tax Assessment Regulations 2002 (Western Australia)
Who can you talk to for more information?
Land Tax Enquiries
Department of Finance / Office of State Revenue
| Operating address | 200 St Georges Terrace Perth Western Australia 6000 |
| Mailing address | GPO BOX T1600 Perth, Western Australia 6845 |
| Phone | 1300 368 364 |
| Phone | 08 9262 1200 |
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