How WA stamp duty is worked out
Western Australia charges transfer duty on the dutiable value of the property: the price or the market value, whichever is higher. Duty is calculated in brackets, charged per $100 of value, with any part of $100 rounded up.
Most buyers pay the general rate. First home buyers get a big discount up to $800,000 for a home or $550,000 for vacant land, and cheaper homes you'll live in (up to $200,000) get a concessional rate.
WA general transfer duty rates
| Dutiable value | Duty |
|---|---|
| $0 – $120,000 | $1.90 per $100 |
| $120,001 – $150,000 | $2,280 plus $2.85 per $100 over $120,000 |
| $150,001 – $360,000 | $3,135 plus $3.80 per $100 over $150,000 |
| $360,001 – $725,000 | $11,115 plus $4.75 per $100 over $360,000 |
| Over $725,000 | $28,453 plus $5.15 per $100 over $725,000 |
Stamp duty for first home buyers in WA
WA raised its first home owner rate thresholds for agreements signed on or after 7 May 2026. The same limits now apply across the whole state, including Perth and Peel.
| Property | No duty | Reduced rate | General rate |
|---|---|---|---|
| Home (new or existing) | Up to $600,000 | $16.15 per $100 over $600,000, up to $800,000 | Over $800,000 |
| Vacant land | Up to $450,000 | $20.14 per $100 over $450,000, up to $550,000 | Over $550,000 |
Signed before 7 May 2026? Older thresholds apply. For agreements from 21 March 2025 to 6 May 2026, homes were duty-free up to $500,000, with the concession running to $700,000 in Perth and Peel or $750,000 elsewhere.
Buying or building a new home? You may also be eligible for WA's First Home Owner Grant. The value cap for homes south of the 26th parallel rose to $800,000 for transactions from 7 May 2026.
Home concessional rate
If you'll live in the property and it's worth $200,000 or less, a lower rate applies: $1.50 per $100 up to $120,000, then $1,800 plus $4.04 per $100 over $120,000. Above $200,000 there's no general owner-occupier discount.
Foreign buyers
Foreign persons buying residential property in WA pay an additional 7% foreign transfer duty, on top of normal transfer duty. When a foreign person buys with an Australian citizen, the 7% applies only to the foreign buyer's share. For example, on a $400,000 home split 50/50, the foreign buyer's extra duty would be $14,000.
Worked examples
First home buyer, $650,000 house, signed in 2026. 500 lots of $100 over $600,000 at $16.15 each. Stamp duty is $8,075, instead of $24,890 at the general rate.
First home buyer, $500,000 block of land. 500 lots of $100 over $450,000 at $20.14 each. Stamp duty is $10,070.
Investor buying an $800,000 house. $28,453 plus $5.15 per $100 over $725,000. Stamp duty is $32,315.50.
Buying a $150,000 regional home to live in. $1,800 plus 300 × $4.04 at the concessional rate. Stamp duty is $3,012.
Foreign investor, $700,000 apartment. Transfer duty of $27,265 plus 7% foreign transfer duty of $49,000, for a total of $76,265.
Common questions
Did WA stamp duty for first home buyers change in 2026?
Yes. For agreements signed on or after 7 May 2026, first home buyers pay no duty on a home up to $600,000 (previously $500,000), and the concession now runs to $800,000 everywhere in WA. For vacant land, the no-duty limit rose to $450,000, with a concession up to $550,000.
Does the contract date or settlement date decide which rates apply?
The date you sign the agreement. If you signed before 7 May 2026, the older first home owner thresholds apply even if you settle later.
Is there an owner-occupier discount in WA?
Only for cheaper homes. The concessional rate for a home you'll live in applies when the property is worth $200,000 or less. Above that, unless you're a first home buyer, you pay the general rate.
What does 'per $100 or part thereof' mean?
Duty is charged on each $100 of value, and any part of $100 counts as a whole one. The calculator rounds the same way.
How much is foreign buyer stamp duty in WA?
Foreign persons pay an additional 7% foreign transfer duty on residential property, on top of normal transfer duty. If a foreign person buys with an Australian citizen, the 7% applies only to the foreign buyer's share.
Is there a stamp duty rebate for off-the-plan apartments in WA?
WA has offered off-the-plan duty rebates for apartments and units in multi-storey developments. Eligibility depends on the contract date and the stage of construction, so check the current rules with RevenueWA. This calculator doesn't include the rebate.
When is stamp duty paid in WA?
Your settlement agent normally lodges the transaction with RevenueWA and pays the duty as part of settlement. Ask your settlement agent when duty is due for your purchase.
Are other buying costs included?
No. Landgate charges separate fees to register the transfer and any mortgage, and your settlement agent and lender charge their own fees.
Sources
- WA Government: transfer duty assessment and rates
- WA Government: first home owner rate fact sheet (PDF)
This calculator gives an estimate for general information. It assumes the buyer owns the whole property and doesn't include off-the-plan rebates, shared ownership or business assets. For a binding figure, use RevenueWA's calculator or ask your settlement agent.