About land tax

Land tax is an annual tax on land not used as your principal place of residence. You will receive a notice of assessment for land you owned at midnight on 30 June.
Last updated:

We impose land tax based on the total unimproved value of all land held by the same owners. The unimproved value of the land is determined by the Valuer-General.

Land tax is assessed once a year. If you are liable to pay land tax, you should receive a Notice of Assessment between October and January.

The Government has announced changes to the construction exemption timeframes for properties for which construction commenced between 1 July 2020 and 30 June 2023. See how the changes apply to exemptions relating to moving to a new or renovated home or building a new home.

Pay land tax

The due date for payment is provided on your Notice of Assessment.
See how to pay your land tax and what to do if you can’t pay by the due date.

Land tax online

Use the land tax online services portal to view your land holdings, account details, valuation history and make a payment.

Land tax exemptions

You may be exempt from land tax in certain circumstances.
See the available exemptions and how to apply.

Your assessment

See how your assessment is calculated, the land tax rates, and what to do if you believe there is an error.

Contact us

See the best way to contact us depending on your circumstances.

Information for agents

See how to manage land tax for your clients if you are a settlement agent or a managing agent.

Watch a video about land tax

See more videos on our YouTube channel.

Indian Ocean Territories

For the purposes of land tax, the Indian Ocean Territories are treated as if they were WA. See details of the arrangement between Western Australia and the Commonwealth. 

See the land tax overview for the Indian Ocean Territories.

Contact

Was this page useful?