Western Australia compliance
Western Australia land tax
Thresholds, rates, surcharges + exemptions for FY26. Administered by RevenueWA.
Threshold
$300,000
Rate
Sliding scale; $0-$8,600 + 0.25-2.67% bracketed
Surcharges
Foreign person 4% on residential
Assessment date
Midnight 30 June
Exemptions
PPR, primary production
Payment
Single payment or 2-instalment plan via RevenueWA
FAQ
- What is the Western Australia land tax threshold?
- $300,000
- What is the Western Australia land tax rate?
- Sliding scale; $0-$8,600 + 0.25-2.67% bracketed
- Are there foreign owner surcharges?
- Foreign person 4% on residential
- What exemptions apply?
- PPR, primary production
- When is land tax assessed?
- Midnight 30 June