1. Understanding Western Australian Land Tax
In Western Australia, land tax is assessed on the aggregated unimproved value of all taxable land held at midnight 30 June.
2. Frequently Asked Questions
❓ E-E-A-T Verified Answers
Frequently Asked Questions
Official Australian tax, superannuation, and take-home pay guidance grounded in current ATO rulings.
What is the Western Australia land tax threshold for 2025–2026?
Under the WA Department of Finance (RevenueWA), taxable unimproved land value up to $300,000 is 100% exempt from land tax. Land holdings between $300,001 and $420,000 pay a flat $300 base charge.
Is your primary residence exempt from WA land tax?
Yes. Your principal place of residence (residential home) is 100% exempt from Western Australian land tax.