Off-the-plan duty concession in Western Australia
A strata or survey-strata dwelling bought before or during construction can have most of its transfer duty taken off, depending on the stage reached when the contract is signed.
Checked by Radif Partners · Editorial policy · Methodology
The WA off-the-plan duty concession removes up to the whole of the transfer duty on a dwelling in an eligible strata or survey-strata development when the contract is signed before construction is finished, for contracts from 12 March 2026 to 30 June 2028. The share depends on the stage. Before construction begins, 100 % of the duty is waived up to $800,000; the share then falls in a straight line to 50 % at $900,000. Once construction has started, the same pattern runs from 75 % down to 37.5 %. Whatever the price, the concession is capped at $50,000. On an $850,000 apartment signed before the slab is poured, general duty of $34,891 becomes $8,723. Multi-tier strata schemes qualify, single-tier schemes since 21 March 2025 and survey-strata schemes since 12 March 2026. The application must reach RevenueWA within 12 months of the dwelling's registration on title.
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) |
The stage on the contract date decides the percentage
Most duty concessions look at the buyer. This one looks at the building site. RevenueWA asks a single question about the development at the date of the contract: had construction started, and if so, had it finished? A dwelling bought when nothing has been built yet gets the larger concession, one bought while the structure is going up gets three quarters of it, and one bought after completion gets none. The price then sets where you sit on the sliding scale.
| Stage at contract | Share of duty waived to $800,000 | Share at $900,000 and above | Maximum |
|---|---|---|---|
| Construction not started | 100 % | 50 % | $50,000 |
| Under construction | 75 % | 37.5 % | $50,000 |
Between $800,000 and $900,000 the share drops smoothly, a fraction of a percent per $100, rather than in steps. There is no ceiling on the price itself: a dwelling above $900,000 keeps the floor percentage, and only the dollar cap limits what you save.
The concession in dollars
The table applies both stages to the general rate of transfer duty, the scale every non-first-home buyer starts from, at prices that cover the full band, the sliding section and the point where the cap takes over.
| Price | General duty | Signed before construction | Signed during construction |
|---|---|---|---|
| $600,000 | $22,515 | $0 | $5,629 |
| $800,000 | $32,316 | $0 | $8,079 |
| $850,000 | $34,891 | $8,723 | $15,265 |
| $900,000 | $37,466 | $18,733 | $23,416 |
| $1,200,000 | $52,916 | $26,458 | $33,072 |
| $2,000,000 | $94,116 | $47,058 | $58,822 |
| $2,500,000 | $119,866 | $69,866 | $74,916 |
Read across the $800,000 row: a buyer who signs before any work begins pays nothing, while the buyer of the same apartment a few months later, with cranes on site, pays $8,079. At $2,000,000 the pre-construction concession is worth $47,058, which is the cap, so it no longer grows with the price. At $2,500,000 the construction-stage saving, $44,950, is still under the cap.
Which developments are eligible
The concession is for dwellings in strata or survey-strata developments. RevenueWA has widened the list over time. Multi-tier strata schemes, the classic apartment building, were the starting point. Single-tier strata schemes, typically townhouses and villas, have been included since 21 March 2025. Survey-strata schemes joined on 12 March 2026, which is also the start of the current concession period.
A house on a freestanding green title lot is not on that list. If you are a first home buyer building on your own block, the relevant relief is the first home owner rate on vacant land, which uses its own thresholds.
The deadline runs from registration, not from the contract
The application has to reach RevenueWA within 12 months of the dwelling's registration on title. In an off-the-plan purchase, registration often comes long after the contract: the building has to be finished and the strata or survey-strata plan registered before your lot can be. That gives more time than buyers usually expect, but it also means the claim can be forgotten. The percentage itself was set by the stage the development had reached on the contract date.
Testing a contract with the calculator
In the calculator at the top of this page, enter the price and the stage reached when you signed. The result shows the general duty, the amount waived and the rule applied. A foreign buyer's 7 % foreign transfer duty is a separate charge and is not reduced by this concession in the calculator.
Two buyers at the same $880,000 price show how much the stage matters. Signed off a brochure, the duty is $14,574. Signed when the frame is up, it is $20,040. Without any concession it would be $36,436.
Working one contract through by hand
Take a $1,200,000 apartment bought while the building is under construction. First, transfer duty is calculated at the general rate on the full price: $52,916. Second, the price is above $900,000, so the construction-stage share is at its floor of 37.5 %, which gives $19,843. Third, that amount is compared with the $50,000 cap; here it is below, so it stands. The buyer pays $33,072. The same steps at $860,000 before construction give a share of 70 % and duty of $10,622.
The order matters. The concession is a share of the duty, never a reduction of the price, so the dutiable value stays at the contract price and the 7 % foreign transfer duty, where it applies, is calculated on that full value.
Dates at both ends of the window
The concession described here applies to contracts dated from 12 March 2026 to 30 June 2028. A contract signed in July 2028 falls outside it, whatever the stage of construction, unless the government extends the period. A contract signed before 12 March 2026 is not covered by this version either; the earlier inclusion of single-tier schemes from 21 March 2025 shows that a previous concession existed, but its terms are not modelled on this site.
How this compares with Victoria
Victoria's off-the-plan relief works differently: it takes the construction cost still to be incurred off the dutiable value, rather than taking a percentage off the duty. The outcomes can be close at mid-range prices, but the Victorian method rewards an early contract on an expensive building more directly. The Victorian off-the-plan page works through the official examples, and the off-the-plan guide sets all eight jurisdictions side by side.