Search Listing Details

Metropolitan Region Improvement Tax
Responsible agency
Department of Finance and Department of Planning, Lands and Heritage

Metropolitan Region Improvement Tax (MRIT) is an annual tax on land in the metropolitan region that is also liable for land tax. Unpaid MRIT remains a first charge on the land. 


Metropolitan Region Improvement Tax (MRIT) is a levied on the aggregated taxable value of all land which is both liable for land tax and located within the boundaries of the metropolitan region.

MRIT collections are hypothecated to a trust fund for expenditure by the WA Planning Commission on road reserves, parks and recreation areas. It is collected under the Metropolitan Region Improvement Tax Act 1959 which is administered by the Commissioner of State Revenue.

Purchasers of land, or their agents, may check whether any MRIT assessed remains outstanding by lodging a liability enquiry with the Office of State Revenue at the Department of Finance. A Certificate of Land Tax Charges will be issued showing the amount of any outstanding liability in respect of the land. A memorial prohibiting the transfer of the land may be lodged against the land title to ensure that any MRIT arrears are paid prior to the land being transferred.

Refer to definition of land tax for details of land liable for land tax.

For details concerning current taxable thresholds or the MRIT rate and calculation of MRIT, please refer to

For more information contact our office on (08) 6551 1000.

Date updated
03/12/2018 11:43:41