Stamp duty in WA at a glance
RevenueWA charges transfer duty per $100 or part of $100. From 7 May 2026 the first home owner rate no longer varies between Perth and the regions: no duty on a home up to $600,000, then $16.15 per $100 above $600,000 up to $800,000. For vacant land, no duty up to $450,000, then $20.14 per $100 up to $550,000. Homes worth $200,000 or less that you'll live in get a lower concessional rate.
WA also has an off-the-plan concession for new strata and survey-strata lots, open to every buyer type until 30 June 2028: up to 100% of duty (75% if construction has started), tapering above $800,000 and capped at $50,000. Tick the off-the-plan question in the calculator if it applies. Foreign buyers pay 7% foreign transfer duty. Note that RevenueWA's own calculator may not yet apply the May 2026 rates.
How duty is worked out
Duty is charged on the dutiable value: usually the price, or the market value if that is higher (for example a transfer between family members). Each state publishes a sliding scale of brackets. Within a bracket, you pay a fixed amount for the value up to the bracket's lower limit, plus a percentage of the amount above it. Several states charge "per $100 or part of $100", which rounds the excess up to the next $100. The calculator shows the bracket it used and the arithmetic, so you can check it against the revenue office's own figures.
Concessions then reduce the duty: full exemptions up to a price limit, phase-outs that taper the saving to nil, lower rates for owner-occupiers, or a fixed reduction. Each has conditions, usually about living in the property and not having owned one before; the calculator asks them as yes/no questions.
Western Australia transfer duty rates
Rates in force from 2026-05-07, for all property. Duty is charged on each $100, or part of $100, of the dutiable value. Rates apply per $100 or part of $100.
| Dutiable value | Duty |
|---|---|
| $0 – $120,000 | $1.9 for each $100 |
| $120,001 – $150,000 | $2,280 plus $2.85 for each $100 over $120,000 |
| $150,001 – $360,000 | $3,135 plus $3.8 for each $100 over $150,000 |
| $360,001 – $725,000 | $11,115 plus $4.75 for each $100 over $360,000 |
| Over $725,000 | $28,453 plus $5.15 for each $100 over $725,000 |
First home buyers in WA
Concessional rate (home up to $200,000)
Lower rates for a home (or WA business asset) worth $200,000 or less.
- It will be your principal place of residence
Worked examples for an established home, from this calculator:
| Price | Duty at general rates | First home buyer pays | Saving |
|---|---|---|---|
| $140,000 | $2,608.00 | $0.00 | $2,608.00 |
| $100,000 | $1,500.00 | $0.00 | $1,500.00 |
| $220,000 | $5,795.00 | $0.00 | $5,795.00 |
First home owner rate (home)
Since 7 May 2026: no duty up to $600,000, then $16.15 per $100 over $600,000 up to $800,000, statewide.
- Every buyer meets the first home owner rules (never owned a home in Australia, 18+, citizen or permanent resident)
- You'll live there within 12 months for at least 6 months
Worked examples for an established home, from this calculator:
| Price | Duty at general rates | First home buyer pays | Saving |
|---|---|---|---|
| $540,000 | $19,665.00 | $0.00 | $19,665.00 |
| $700,000 | $27,265.00 | $16,150.00 | $11,115.00 |
| $880,000 | $36,435.50 | $36,435.50 | $0.00 |
First home owner rate (vacant land)
Since 7 May 2026: no duty up to $450,000, then $20.14 per $100 over $450,000 up to $550,000.
- Every buyer meets the first home owner rules (never owned a home in Australia, 18+, citizen or permanent resident)
- You'll build your first home on the land
Worked examples for vacant land, from this calculator:
| Price | Duty at general rates | First home buyer pays | Saving |
|---|---|---|---|
| $410,000 | $13,490.00 | $0.00 | $13,490.00 |
| $500,000 | $17,765.00 | $10,070.00 | $7,695.00 |
| $610,000 | $22,990.00 | $22,990.00 | $0.00 |
Off-the-plan concession (before construction)
100% of duty up to $800,000, tapering to 50% at $900,000 or more, capped at $50,000, for off-the-plan contracts until 30 June 2028.
- You signed for a new strata or survey-strata lot before construction started
Worked examples for a new home, from this calculator:
| Price | Duty at general rates | First home buyer pays | Saving |
|---|---|---|---|
| $400,000 | $13,015.00 | $0.00 | $13,015.00 |
| $650,000 | $24,890.00 | $8,075.00 | $16,815.00 |
| $900,000 | $37,465.50 | $37,465.50 | $0.00 |
Off-the-plan concession (under construction)
75% of duty up to $800,000, tapering to 37.5% at $900,000 or more, capped at $50,000, for off-the-plan contracts until 30 June 2028.
- You signed for a new strata or survey-strata lot while it was under construction
Worked examples for a new home, from this calculator:
| Price | Duty at general rates | First home buyer pays | Saving |
|---|---|---|---|
| $400,000 | $13,015.00 | $0.00 | $13,015.00 |
| $650,000 | $24,890.00 | $8,075.00 | $16,815.00 |
| $900,000 | $37,465.50 | $37,465.50 | $0.00 |
First home owner grant: $10,000. First Home Owner Grant: $10,000 for a new home, total value up to $800,000 south of the 26th parallel ($1,000,000 north). The grant is paid separately and does not reduce duty.
Foreign purchasers
Foreign transfer duty: 7.0% of the dutiable value, on top of general duty, for established homes, new homes, residential land. A person who is not an Australian citizen and does not hold a permanent or special category visa. Also a corporation incorporated overseas or controlled 50% or more by foreign persons, or the trustee of a trust in which foreign persons hold 50% or more.
Registration fees
- Transfer registration fee (Landgate): a table by value (see the calculator) (2026-27). From $225.10, rising $20 for each $100,000 band over $200,000.
- Mortgage registration fee (Landgate): $225.10 (2026-27).
When duty is due
Within 3 months of the transaction, usually paid at settlement. Your conveyancer or solicitor usually lodges and pays it at settlement from your funds.
Checking the figures
These rules were last checked on 2026-10-29 against RevenueWA (Department of Treasury and Finance, Western Australia). Before you sign, confirm the duty with the official calculator. 6 items could not be confirmed on an official page and are marked unverified:
- The 2025-26 Landgate transfer fee scale was not retrieved; the 2025-26 mortgage fee is assumed to be the $216.60 document fee from Landgate's 2026-27 increase bulletin.
- The calculator's warning that it does not apply the post-7 May 2026 first home owner rate or the post-12 March 2026 off-the-plan rules comes from a WebSearch snippet of the calculator page, not a direct read.
- The off-the-plan taper formula does not say whether the excess over $800,000 is rounded to whole $100 units.
- For transfers over $2,000,000, Landgate's '$615.10 plus $20 for every $100,000 or part thereof' is read as applying to the excess over $2,000,000.
- When duty is due is described from general knowledge of each office's rules and was not re-checked for this calculator.
- RevenueWA's online calculator reportedly does not yet apply the first home owner rates from 7 May 2026 or the off-the-plan rules from 12 March 2026 (search snippet), so it may disagree with this calculator.
Rate changes
- 2025-03-21: First home owner rate: nil to $500,000 for homes, with upper limits of $700,000 (Perth/Peel, $13.63 per $100) and $750,000 (regional, $11.89 per $100). Vacant land nil to $350,000, then $15.39 per $100 to $450,000. Off-the-plan thresholds raised to $750,000/$850,000 and single-tiered strata added.
- 2026-03-12: Off-the-plan concession thresholds raised to $800,000/$900,000, extended to 30 June 2028, and survey-strata and community (land) schemes added.
- 2026-05-07: First home owner rate: homes nil to $600,000 then $16.15 per $100 to $800,000 statewide; vacant land nil to $450,000 then $20.14 per $100 to $550,000. FHOG cap south of the 26th parallel raised to $800,000. FHOG caps no longer limit the first home owner rate. Foreign transfer duty build-to-sell developer exemption added.
- 2026-07-01: Landgate fees up about 3.9%: document and mortgage fee $225.10, transfer fee scale from $225.10.
- 2028-06-30: Announced end date of the off-the-plan duty concession (last contract date).