WA Land Tax Calculator 2025-26 (with MRIT)

What this calculator works out

This calculator estimates your 2025-26 Western Australia land tax assessment using the RevenueWA-published bands. It aggregates the unimproved value of every WA title you hold at midnight on 30 June, applies the right band (including the unusual flat $300 fee between $300,000 and $420,000), and adds the Metropolitan Region Improvement Tax (MRIT) at 0.14% on Perth metropolitan land above the metropolitan threshold. Your principal place of residence is excluded from the aggregate when the PPR exemption applies.

WA is the only state with a true flat-fee band, and MRIT is a WA-only metropolitan levy that often catches overseas investors by surprise. Both quirks are baked into the result above.

The formula and where the rates come from

WA land tax is set in the Land Tax Assessment Act 2002 and administered by RevenueWA. The 2025-26 rate schedule, published on wa.gov.au — land tax rates and thresholds, works in seven bands:

Aggregated unimproved value	Land tax
Up to $300,000	Nil
$300,001 – $420,000	Flat $300
$420,001 – $1,000,000	$300 + 0.25% of the value above $420,000
$1,000,001 – $1,800,000	$1,750 + 0.90% of the value above $1,000,000
$1,800,001 – $5,000,000	$8,950 + 1.80% of the value above $1,800,000
$5,000,001 – $11,000,000	$66,550 + 2.00% of the value above $5,000,000
Above $11,000,000	$186,550 + 2.67% of the value above $11,000,000

The flat $300 band is unique to WA — every other state with a land tax goes straight from a tax-free threshold into a percentage rate.

MRIT is a separate levy under the Metropolitan Region Improvement Tax Act 1959. It charges 0.14% of the unimproved metropolitan land value above a $300,000 metropolitan threshold and funds the Perth metropolitan planning scheme. MRIT shows as a separate line on the assessment notice and is added to the standard land tax figure.

How to read the inputs

• Total taxable WA land value is the aggregated unimproved (site) value RevenueWA holds for every WA parcel in your name at 30 June, excluding your principal place of residence. The figure comes from the Landgate valuation roll and is shown on each rates notice from local councils.
• Metropolitan portion is the part of the total that sits inside the Perth metropolitan region. If you hold a Margaret River investment property and a Perth rental, only the Perth value goes here.
• PPR exemption means you live in the property as your main home; it does not count towards the aggregate. Holiday homes, short-stay rentals and investment properties do count.
• Number of titles is information only — RevenueWA aggregates the values regardless of how many titles are involved.

Worked examples

1. Investor with $600,000 of regional WA land (no metro). Aggregated value sits inside the $420,001–$1,000,000 band. Base land tax = $300 + 0.25% × ($600,000 − $420,000) = $300 + $450 = $750. MRIT does not apply outside the metropolitan region.

2. Perth investor with $800,000 of fully metropolitan land. Base land tax = $300 + 0.25% × ($800,000 − $420,000) = $300 + $950 = $1,250. MRIT = ($800,000 − $300,000) × 0.14% = $700. Typical bill is around $1,950 for the year.

3. Multi-property investor at $1.5m, all metro. Base = $1,750 + 0.90% × ($1.5m − $1m) = $1,750 + $4,500 = $6,250. MRIT = ($1.5m − $300k) × 0.14% = $1,680. Typical bill is around $7,930 even though no single $500,000 title would ever cross the threshold on its own — that is the WA aggregation rule in action.

Common pitfalls

• Treating the flat $300 as a 0% band. Below $300,000 you pay nothing. From $300,001 the bill jumps to a flat $300 — there is a $300 cliff at the threshold rather than a smooth phase-in.
• Forgetting MRIT on Perth land. A $1m Perth-only investor often quotes the headline $1,750 figure without realising MRIT adds another $980 on top.
• Not aggregating across titles. Three $200,000 lots are treated as $600,000 of WA land for threshold purposes — RevenueWA combines them, even when they are in different suburbs.
• Assuming trusts get the same threshold. Land held by trustees of certain discretionary trusts can be assessed differently. This calculator targets individual and simple company holdings; complex trust structures should go through your conveyancer or a registered tax agent.
• Confusing land tax with stamp duty. Stamp duty is paid once on purchase — see the WA Stamp Duty Calculator. Land tax is annual and continues every year you hold the property.

Related calculators

• WA Stamp Duty Calculator — one-off transfer duty when you buy WA property.
• NSW Land Tax Calculator — compare with the NSW $1.075m general / $6.571m premium thresholds.
• VIC Land Tax Calculator — Victorian thresholds and absentee owner surcharge.
• QLD Land Tax Calculator — Queensland aggregation rules.
• Negative Gearing Calculator (AU) — model rental losses against your salary income.

Sources:

• RevenueWA — Land tax
• RevenueWA — Land tax rates and thresholds
• RevenueWA — Metropolitan Region Improvement Tax (MRIT)
• RevenueWA — Online land tax calculator
• RevenueWA — Land tax exemptions