Western Australia (WA) stamp duty calculator

How stamp duty works in WA

Transfer duty in WA is a one-off tax on the transfer of property, paid by the buyer. Since 1 July 2022 a single "general rate" applies to almost all residential and commercial property unless a concession (such as the first-home or off-the-plan concession) applies. It is a progressive, tiered tax: the rate climbs as the price rises, but each rate only applies to the slice of the price within that band, not the whole amount. Duty is calculated on the "dutiable value" — generally the purchase price or the property's unencumbered market value, whichever is higher. The bottom band is $1.90 per $100 of value, rising in steps to $5.15 per $100 on the portion above $725,000. The tax is usually paid at settlement, and your settlement agent or conveyancer normally lodges and pays it for you. Foreign buyers pay an extra 7% on top (see below), and first-home buyers may pay a reduced rate or nothing at all.

Western Australia transfer duty rates (FY2025-26)

WA does not use a flat per-cent rate; it is a tiered scale where each rate applies only to the value within that band. Duty is charged on the dutiable value, which is the greater of the price paid or unencumbered market value. WA has a separate, more generous First Home Owner Rate (not just a discount on the general scale) — see below. There is also a concessional rate for a principal place of residence or a WA business property valued at $200,000 or less ($1.50/$100 up to $120,000, then $1,800 + $4.04/$100 above $120,000). An off-the-plan duty concession (extended to 30 June 2028) gives large reductions on new apartments and other eligible new dwellings bought before or during construction. First-home-buyer thresholds differ slightly inside vs outside the Perth metropolitan and Peel regions.

First home buyer stamp duty in WA

WA's First Home Owner Rate of duty is one of the more generous in the country. If you qualify, you pay no transfer duty at all on an established or new home up to $500,000, and a reduced rate above that up to a cap. Inside the Perth metropolitan and Peel regions, the reduced rate is $13.63 for every $100 above $500,000, applying up to a maximum value of $700,000; above $700,000 the ordinary general scale applies and no concession is available. Outside those regions the reduced rate is $11.89 per $100 above $500,000, applying up to $750,000. If you are buying vacant land to build your first home, you pay no duty up to $350,000 and $15.39 per $100 above that, up to a maximum land value of $450,000. To use the First Home Owner Rate you generally must also qualify for the First Home Owner Grant (or would, if buying a new home). Important: from 28 July 2026 these thresholds are set to rise substantially (nil duty to $600,000 on homes, $450,000 on land) — see the FAQ.

Who qualifies: You and your spouse/de facto must be buying your first home in Australia and must not have previously owned residential property in Australia. At least one buyer must be a permanent resident or Australian citizen, you must occupy the home as your principal place of residence (generally moving in within 12 months and living there for at least 6 continuous months), and you must be at least 18. The dutiable value must be within the relevant cap (metro/Peel vs regional, or the vacant-land cap). Eligibility for the First Home Owner Rate is generally tied to qualifying for the First Home Owner Grant (or being the kind of buyer who would qualify if it were a new home).

Note: The current thresholds (effective 21 March 2025) are not time-limited, but they are scheduled to be replaced by higher thresholds under the 2026-27 Housing Taxation Package, with implementation estimated for 28 July 2026.

Worked examples

Figures from the calculator above, on FY2025-26 rates. The owner-occupier column assumes a non-first-home buyer.

First home owner grant in WA

Separate from the duty concession, WA pays a First Home Owner Grant (FHOG) of up to $10,000 — but only for buying or building a NEW home (including off-the-plan or substantially renovated homes), not an established one. A property value cap applies: from transactions commencing on or after 7 May 2026 the cap is $800,000 for homes south of the 26th parallel of South Latitude (which includes all of Perth) and $1,000,000 north of it. You and your co-buyers must be first-home owners, at least one must be an Australian citizen or permanent resident, you must be 18 or over, and you must live in the home as your principal place of residence within 12 months for at least 6 continuous months.

Foreign buyer surcharge in WA

Foreign transfer duty (often called foreign buyers duty) is an additional 7% of the dutiable value on acquisitions of residential property by foreign individuals, corporations or trusts. It has applied since 1 January 2019 and is charged on top of the ordinary transfer duty. A new exemption for eligible build-to-sell developments has been legislated and takes effect on Royal Assent of the amending Bill.

Changes coming in 2026

A 2026-27 Housing Taxation Package was announced (FHB duty measures announced 7 May 2026) and will raise the First Home Owner Rate of duty thresholds. Established homes: nil-duty threshold rises from $500,000 to $600,000 and the upper concession cap rises from $700,000 to $800,000. Vacant land: nil-duty threshold rises from $350,000 to $450,000 and the upper concession cap rises from $450,000 to $550,000. The grant value cap and the duty-concession cap are also being decoupled. RevenueWA states implementation is estimated for 28 July 2026 (pending the amending Bill and system updates); transactions entered into from 7 May 2026 until commencement are assessed on the OLD (current) thresholds and can then be reassessed for a refund. Separately effective NOW: the First Home Owner GRANT property-value cap south of the 26th parallel was increased to $800,000 for transactions commencing on or after 7 May 2026 (this change has been applied). The off-the-plan duty concession was also extended (from 12 March 2026) to 30 June 2028 with higher value thresholds and broader eligibility. A new foreign transfer duty exemption for build-to-sell developments has been introduced and takes effect on Royal Assent of the amending Bill. Note for the calculator: the general transfer-duty scale, the per-$100 FHB concession rates, and the 7% foreign duty are NOT changing on 1 July 2026 — only the FHB threshold values change, and not until roughly 28 July 2026.