The WA Liberals have promised not to raise taxes or bring in new ones if re-elected, in contrast with Labor and despite the state's record debt and deficit.
They have also announced a small cut to business tax, saying it will raise the payroll tax threshold for business by $50,000 to $900,000 from 2018.
It will also raise the land tax exemption threshold from $300,001 to $360,000.
More than 400 employers would become exempt from payroll tax and more than 11,000 businesses would have their payroll tax liability reduced, Premier Colin Barnett told a business breakfast in Perth on Wednesday.
The business tax cuts would save WA businesses more than $55 million over the next three years, while more than 20,000 land tax payers would benefit, the Liberals say.
"A Liberal government will not introduce any new taxes or raise existing taxes," Mr Barnett said.
"This will create jobs and enable small business in this state to employ more people."
WA Labor has not ruled out tax increases if it wins the March poll, saying it cannot because the state's record debt and deficit must be dealt with.
However, if the high iron ore price was sustained and WA's share of national GST improved, that would greatly repair the budget.
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