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.
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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.

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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.