Western Australia Stamp Duty Calculator

Calculate WA stamp duty (transfer duty) on a home or investment property, with first home buyer concessions and the foreign purchaser surcharge.

Updated 2026-10-03 · Western Australia official rates

Western Australia stamp duty$34,8914.10% of the price

Transfer duty	$34,891
Concession / exemption	−$0
Foreign purchaser surcharge	$0
Total	$34,891

NSW

$32,437

VIC

$46,070

QLD

$24,100

$34,891

$40,580

TAS

$33,435

ACT

$25,108

$42,075

Your result is ready

Transfer duty – general rate

Value over	Amount
$0	$0 + 1.90% of the excess over $0
$120,000	$2,280 + 2.85% of the excess over $120,000
$150,000	$3,135 + 3.80% of the excess over $150,000
$360,000	$11,115 + 4.75% of the excess over $360,000
$725,000	$28,453 + 5.15% of the excess over $725,000

Key facts

Western Australia’s general transfer duty rate rises from $1.90 per $100 on the first $120,000 to $28,453 plus $5.15 per $100 above $725,000, charged per $100 or part thereof.
General-rate transfer duty on a $500,000 WA property is $17,765, and on a $1,000,000 property it is $42,615.50.
A concessional rate of $1.50 per $100 up to $120,000, then $1,800 plus $4.04 per $100 above $120,000, applies to a principal place of residence valued at no more than $200,000.
For contracts entered into on or after 7 May 2026, first home buyers pay no transfer duty on a home valued up to $600,000 (previously $500,000), and $16.15 per $100 above $600,000 for homes up to $800,000.
Since 7 May 2026 the first home owner rate applies to vacant land valued up to $550,000, with no duty up to $450,000 and $20.14 per $100 above that.
Between 21 March 2025 and 6 May 2026 the WA first home owner rate cut out at $700,000 in the Perth and Peel regions and $750,000 elsewhere; since 7 May 2026 one $800,000 cap applies statewide.
Foreign persons buying residential property in Western Australia pay foreign transfer duty of 7% of the dutiable value on top of ordinary transfer duty, even when the first home owner rate applies.
For pre-construction off-the-plan contracts signed from 12 March 2026 to 30 June 2028, the duty concession is 100% for dwellings up to $800,000, phasing down to 50% at $900,000, and is capped at $50,000.
Under-construction off-the-plan contracts in the same period receive a 75% duty concession up to $800,000, phasing to 37.5% at $900,000 or more, also capped at $50,000.
From 12 March 2026 the off-the-plan concession also covers new dwellings in survey-strata and community titles (land) schemes, such as free-standing homes.

Other states

Stamp duty WA: what you pay at three prices

Stamp duty in WA on a $750,000 home is $29,740.50 at the general rate, $24,225 for an eligible first home buyer, and $0 if the home is bought off the plan before construction starts. RevenueWA calls it transfer duty. For a pre-construction purchase the off-the-plan concession can be worth more than the first home owner rate, and it is not limited to first home buyers.

The table uses this WA stamp duty calculator. Above $800,000 the first home owner rate is unavailable, but a pre-construction off-the-plan buyer still gets a part concession: at $1,000,000 the duty halves to $21,307.75, subject to the cap.

Dutiable value	General rate	First home owner rate	Off the plan (pre-construction)	Foreign transfer duty (7%)
$550,000	$20,140	$0	$0	$38,500
$750,000	$29,740.50	$24,225	$0	$52,500
$1,000,000	$42,615.50	$42,615.50	$21,307.75	$70,000

How to get the WA first home owner rate of duty, step by step

Eligibility for the first home owner rate (FHOR) is tied to the First Home Owner Grant Act 2000: you qualify if you qualify for the first home owner grant, or would have except that the home is established, no price was paid, the value is above the grant cap, or you are an Indian Ocean Territories resident. Approval must be in place before settlement, or duty is charged at the general rate.

Lodge Form F-FHOG1 (FHOG Application and/or Pre-approval for the First Home Owner Rate of Duty) with an approved financial institution or RevenueWA.
If you meet the criteria, RevenueWA sends an approval letter and Form FDA7 (First Home Owner Rate of Duty).
Give the contract, Form FDA7 and Form FDA41 (Foreign Transfer Duty Declaration) to your settlement agent, or to RevenueWA if you settle yourself.
Missed it? Pay at the general rate at settlement, then request a reassessment and refund through RevenueWAConnect within 12 months of being registered on the title (for vacant land, 12 months after the home is ready to occupy or 3 months after the grant is paid, whichever is later).

Off-the-plan duty concession in WA: pre-construction vs under-construction

A pre-construction agreement is one signed before development of the subdivision starts; an under-construction agreement is signed after work starts but before it finishes. The difference matters because the under-construction concession is smaller, as set out in the key facts above.

The concession does not depend on being a first home buyer or an Australian citizen. In RevenueWA’s Example 3, Lucy, a foreign individual, buys for $700,000: her $27,265 transfer duty and $49,000 foreign transfer duty are reduced by the $50,000 cap, leaving $26,265 to pay. Apply on Form FDA53, either through your conveyancer or the Online Services Portal; you have until 12 months after you are registered on the certificate of title to claim it, so a buyer who settles without it can still apply afterwards. Late applications are not accepted.

Foreign transfer duty when one buyer is a foreign person

Foreign transfer duty of 7% applies even when the first home owner rate wipes out ordinary duty, but only to the foreign person’s share. RevenueWA’s example: Kate, an Australian citizen, and her partner Simon, a foreign person, buy their first home as joint tenants for $400,000. No transfer duty is payable, but Simon’s 50% interest attracts $14,000.00 of foreign transfer duty.

A foreign person here is an individual who is not an Australian citizen or the holder of a permanent or special category visa, a company incorporated overseas or with foreign persons holding 50% or more, or the trustee of a foreign trust. Exemptions cover transfers between spouses or de facto partners (with conditions), aged care facilities and retirement villages, and developments producing 10 or more dwellings.

Keeping the concession: obligations after settlement

Because the FHOR follows the grant rules, you must meet the grant’s residence conditions even if you never received the grant. RevenueWA must be told within 30 days of it becoming apparent that a criterion will not be met, and if the grant would have to be repaid, the purchase is reassessed at the general rate.

Giving false or misleading information is an offence under the Taxation Administration Act 2003, with a maximum penalty of $20,000 plus three times the tax that was or might have been avoided.

Frequently asked questions

When do I pay stamp duty in WA?

At or before settlement, through your settlement agent. If your first home owner rate approval is not ready by then, duty is assessed at the general rate, and you can apply for a reassessment and refund once approved.

Do foreign buyers get the WA off-the-plan stamp duty concession?

Yes. RevenueWA’s own example applies it to a foreign buyer, and the concession comes off foreign transfer duty as well as ordinary duty, within the $50,000 cap.

Does foreign transfer duty apply if my partner is an Australian citizen?

Only on the foreign partner’s share. On a joint purchase with a citizen, the 7% applies to the foreign person’s interest, such as half the value for equal joint tenants.

Can I apply for the WA first home owner rate after settlement?

Yes. Request a reassessment through RevenueWAConnect with the contract and the Certificate of Duty, generally within 12 months of being registered on the title.

Sources

Figures are taken from official government publications and were last reviewed on 2026-10-03.