Stamp duty calculator Western Australia
Transfer duty on a Western Australian purchase, with the first home owner rate as it stands since 7 May 2026, the off-the-plan concession, the concessional rate and foreign transfer duty.
Checked by Radif Partners · Editorial policy · Methodology
WA transfer duty
$29,741
General rate of transfer duty · 3.97 % of the price
| Duty at the general scale | $29,741 |
| Duty payable | $29,741 |
| Total to the revenue office | $29,741 |
Contract signed in 2026-27, residential property, one buyer profile for the whole purchase. How this is calculated
Western Australia moved its first home thresholds on 7 May 2026: a first home buyer now pays no transfer duty on a home up to $600,000 and, between that and $800,000, pays $16.15 for every $100 above $600,000. The same rate applies to established homes, not only new ones, because RevenueWA aligns eligibility with the First Home Owner Grant rules. Land for a first home is duty free to $450,000. Everyone else pays the general rate, which tops out at $5.15 per $100 above $725,000, so a $700,000 house costs a repeat buyer $27,265. Off-the-plan apartments and strata homes bought between 12 March 2026 and 30 June 2028 can have duty cut by up to $50,000. Foreign buyers add 7 % foreign transfer duty on the share they acquire.
The general rate of transfer duty in WA
RevenueWA charges duty per $100, or part of $100, of the dutiable value. Investors, repeat owner-occupiers above $200,000, and first home buyers above the cap all land on this table.
| Dutiable value | General rate |
|---|---|
| $0 to $120,000 | $1.90 per $100 |
| $120,000 to $150,000 | $2,280 plus $2.85 per $100 above $120,000 |
| $150,000 to $360,000 | $3,135 plus $3.80 per $100 above $150,000 |
| $360,000 to $725,000 | $11,115 plus $4.75 per $100 above $360,000 |
| above $725,000 | $28,453 plus $5.15 per $100 above $725,000 |
A small concessional scale also exists for a home you will live in when the value is $200,000 or less. At that level it means a $150,000 house costs an owner-occupier $3,012 rather than $3,135.
What a WA buyer pays at common prices
| Price | Home buyer, not first | First home | First home, vacant land | Foreign investor |
|---|---|---|---|---|
| $450,000 | $15,390 | $0 | $0 | $46,890 |
| $550,000 | $20,140 | $0 | $20,140 | $58,640 |
| $600,000 | $22,515 | $0 | $22,515 | $64,515 |
| $700,000 | $27,265 | $16,150 | $27,265 | $76,265 |
| $800,000 | $32,316 | $32,300 | $32,316 | $88,316 |
| $1,000,000 | $42,616 | $42,616 | $42,616 | $112,616 |
Look at the $800,000 row. The first home owner rate at its cap gives $32,300, almost exactly the general duty of $32,316: the rate of $16.15 per $100 is steep enough to catch up with the full scale by the top of the band. The concession is worth most right at $600,000, where it removes $22,515 of duty, and it thins out quickly after that: a $650,000 first home already costs $8,075 instead of $24,890.
First home owner rate: established homes count
RevenueWA ties eligibility for the rate to the First Home Owner Grant rules, yet the rate itself is not limited to new homes: an established house qualifies, which is not the case for South Australia's duty relief. Under the previous thresholds, which ran from 21 March 2025 to 6 May 2026, the exemption stopped at $500,000, and the concession ended at $700,000 in Perth and Peel or $750,000 in the rest of the state. Today one set of figures covers every region. The eligibility rules and the refund route are on the WA first home owner rate page.
Off the plan: a concession that depends on the stage of building
For contracts from 12 March 2026 to 30 June 2028, RevenueWA reduces duty on new strata homes bought off the plan. A contract signed before construction begins earns the larger share; one signed while building is under way earns three quarters of that. Above $800,000 the share falls in a straight line until $900,000, and the dollar saving is capped at $50,000.
WA off-the-plan concession by stage
Duty after the concession
$8,723
| General rate of duty | $34,891 |
| Concession | $26,168 |
| Rule | Off-the-plan duty concession (75% of duty, capped) |
Multi-tier strata buildings qualify, single-tier strata since 21 March 2025 and survey-strata lots since 12 March 2026. The application goes in within 12 months of the transfer being registered. Worked figures by price are on the WA off-the-plan page.
Foreign transfer duty
A foreign person adds 7 % of the value of the share they acquire. On a $1,000,000 house bought outright, that is $70,000 on top of $42,616 of transfer duty.
The grant, north and south of the 26th parallel
The $10,000 First Home Owner Grant is limited to new homes. Since 7 May 2026 its value cap is $800,000 in Perth and the south and $1,000,000 in the north, up from $750,000. A first home buyer building or buying new at $600,000 therefore pays no duty and receives the grant.
WA beside the other states
WA sits near the middle for repeat buyers: $32,316 on $800,000, against $30,187 in NSW and $37,830 in South Australia. For foreign buyers its 7 % surcharge is shared with South Australia as the lowest of the six states that charge one; the two territories charge none. Compare your own case in the eight-state calculator.