Stamp Duty Calculator WA

How transfer duty works in Western Australia

Transfer duty, formerly known as stamp duty, is imposed in Western Australia under the Duties Act 2008 on dutiable transactions over property, including the transfer of real estate. It is administered by RevenueWA, which is part of the Department of Treasury and Finance. The person liable to pay duty is generally the purchaser, transferee or acquirer, not the seller.

Duty is calculated by applying the relevant rate to the dutiable value of the transaction. The dutiable value is generally the consideration, which for an ordinary home purchase is the contract price. Where there is no consideration, where the consideration cannot be ascertained, or where the unencumbered value of the property is greater than the consideration, RevenueWA uses the unencumbered value instead. If GST is payable on the transaction, the dutiable value includes the GST. Transfers between related parties, or between parties who are not otherwise dealing at arm's length, require an independent valuation before an assessment is issued.

Unlike Queensland, Victoria and the Australian Capital Territory, Western Australia does not publish a separate lower schedule for owner-occupiers at ordinary prices. An owner-occupier who is not a first home buyer and an investor therefore pay the same general rate at the same price, which is why the calculator above shows identical figures for those two buyer types. The only owner-occupier concession outside the first home owner rate is a concessional rate for a principal place of residence where the value of the entire property does not exceed $200,000, which applies only to low-value properties.

The general rate schedule in Western Australia

The general rate is a progressive scale with five brackets, shown in the table above. Duty is $1.90 per $100 on the first $120,000, and the marginal rate then rises in steps to $5.15 per $100 on the portion of the value above $725,000. Each rate applies per $100 or part thereof, so a dutiable value that is not an exact multiple of $100 is effectively rounded up to the next $100 within the relevant bracket. For this reason the RevenueWA calculator may return a figure that differs from a simple percentage calculation by a few dollars.

Some worked figures illustrate the scale. On a $500,000 home the general rate produces duty of $17,765, being $11,115 plus $4.75 per $100 on the $140,000 above $360,000. On a $600,000 home the duty is $22,515. On a $700,000 home it is $27,265, and on an $850,000 home it is $34,890.50, being $28,453 plus $5.15 per $100 on the $125,000 above $725,000.

Because the top marginal rate starts at $725,000, a buyer comparing a home at $700,000 with one at $760,000 will pay roughly $4.75 or $5.15 in duty on every additional $100 of price. That additional duty is paid in cash at settlement and is not usually covered by the home loan, so it is worth including in any comparison of properties at different price points.

The first home owner rate of duty in Western Australia

Western Australia provides first home buyer duty relief through the first home owner rate of duty, which RevenueWA abbreviates to FHOR. Eligibility is aligned with the First Home Owner Grant Act 2000. A purchaser may be assessed at the first home owner rate if they qualify for the First Home Owner Grant, or would have qualified except that the home is an established home, no consideration was paid, or the total value exceeded the grant cap. Residents of the Indian Ocean Territories acquiring their first home may also be eligible. Rates apply according to the date the agreement is entered into, not the settlement date.

Under the 2026-27 Housing Taxation Package announced on 7 May 2026, the thresholds for homes were increased by $100,000. For agreements entered into on or after 7 May 2026, no duty is payable on a home, whether newly built or established, with a dutiable value of up to $600,000. Between $600,001 and $800,000, duty is payable at $16.15 for every $100, or part of $100, by which the value exceeds $600,000. Above $800,000 the first home owner rate does not apply and the general rate is payable on the whole value. Before these changes, the exemption threshold was $500,000 and the upper limit was $700,000 in the Perth Metropolitan and Peel regions or $750,000 elsewhere. The regional distinction no longer applies to agreements from 7 May 2026.

The concessional rate is steep, so the saving falls quickly as the price rises. At $650,000 a first home buyer pays $8,075 compared with $24,890 at the general rate. At $700,000 the figures are $16,150 and $27,265, a saving of $11,115. At $800,000 the first home owner rate produces $32,300, which is only $15.50 less than the general rate of $32,315.50. In practice the concession is most valuable up to about $700,000. The maximum saving of $22,515 applies to a home at $600,000, which matches the figure the Government quoted when announcing the package.

The package also removed the link between the First Home Owner Grant value caps and eligibility for the first home owner rate. For agreements entered into on or after 7 May 2026, a first home buyer may receive the duty concession even where the total value of the transaction exceeds the grant cap, provided the property is within the duty thresholds.

First home owner rate for vacant land in WA

Separate thresholds apply to first home buyers who purchase vacant land on which they intend to build. For agreements entered into on or after 7 May 2026, no duty is payable on vacant land with a dutiable value of up to $450,000. Between $450,001 and $550,000, duty is payable at $20.14 for every $100, or part of $100, by which the value exceeds $450,000. Above $550,000 the general rate applies. The previous thresholds were $350,000 and $450,000.

As an example, a first home buyer who pays $500,000 for a block would pay $10,070 at the first home owner rate, compared with $17,765 at the general rate. Duty on vacant land is assessed on the land price only, and the construction contract is not subject to transfer duty. For vacant land purchased on or after 7 May 2026, RevenueWA applies no combined house and land value threshold to the duty concession, whereas for earlier purchases the total value of the home and land had to fall within the grant cap.

To qualify for the vacant land rate, the purchaser must meet the grant eligibility rules, which for land generally means entering into a comprehensive contract to build a home on the land or building the home as an owner-builder, and then satisfying the residence requirement once the home is complete.

The off-the-plan duty concession in Western Australia

Western Australia also offers an off-the-plan duty concession that is not limited to first home buyers. It applies to a contract to purchase a new dwelling off the plan from the owner who is subdividing the land, entered into on or before 30 June 2028. For contracts signed from 12 March 2026, it covers new dwellings in multi-tiered and single-tiered strata and community titles (building) schemes, such as apartments, townhouses and villas, and for the first time new dwellings in survey-strata and community titles (land) schemes, such as free-standing homes.

For a pre-construction contract signed between 12 March 2026 and 30 June 2028, the concession is 100 per cent of the duty on a new dwelling valued at $800,000 or less. Between $800,000 and $900,000 the concession reduces from 100 per cent towards 50 per cent, by 0.05 per cent for every $100 above $800,000, and a 50 per cent concession applies at $900,000 or more. For an under-construction contract, signed after development has commenced but before it is completed, the concession is 75 per cent up to $800,000, tapering to 37.5 per cent at $900,000 or more. In every case the concession is capped at $50,000.

The concession is claimed by lodging Form FDA53 with the contract, either through the conveyancer or settlement agent or through the Online Services Portal, and the application must be made within 12 months of registration on the certificate of title. RevenueWA examples show that a first home buyer can receive both the first home owner rate and the off-the-plan concession, with the concession applied to the duty that remains after the first home owner rate. The calculator on this page covers established homes only and does not apply the off-the-plan concession.

Foreign transfer duty in WA

Foreign persons who acquire residential property in Western Australia pay foreign transfer duty of 7 per cent of the dutiable value in addition to ordinary transfer duty. A foreign individual is broadly a person who is not an Australian citizen, the holder of a permanent visa or the holder of a special category visa, so a person on a temporary visa, including a partner (temporary) visa or a bridging visa, is generally treated as foreign. Foreign corporations and foreign trustees are also covered. Every purchaser of land in Western Australia must complete a foreign transfer duty declaration, whether or not they are foreign.

Where there is more than one purchaser, foreign transfer duty applies to the dutiable value of the foreign person's interest only. RevenueWA gives the example of two first home buyers purchasing a $400,000 home as joint tenants, one an Australian citizen and one a foreign person. No ordinary duty is payable because of the first home owner rate, but foreign transfer duty of $14,000 applies to the foreign partner's 50 per cent interest. Legislation introduced in 2026 proposes a new foreign transfer duty exemption for build-to-sell developments. The calculator on this page does not include foreign transfer duty.

When duty is payable in Western Australia and how it affects the deposit

In most cases, liability for duty in Western Australia arises on the date the document evidencing the transaction is signed, which for a home purchase is usually the offer and acceptance. The documents must be lodged within two months after liability arises. RevenueWA states that duty must generally be paid within one month after a duties assessment notice is issued, or within 12 months after the date of a transaction that relates to land. A certificate of duty is issued only once duty is paid, and it is needed to register the transfer of land. Late payment penalty tax applies if duty is not paid by the due date.

In practice most buyers use a settlement agent or a legal practitioner, who lodges or self-assesses the transaction through RevenueWA's Online Duties system and pays the duty from the settlement funds. First home buyers should note that if they have not been approved for the grant, or pre-approved for the first home owner rate of duty, before settlement, duty is assessed at the general rate and must be paid at or before settlement. The buyer can then apply for a reassessment and refund, but must fund the full duty in the meantime. Applying for pre-approval early avoids this cash flow problem.

Lenders generally require duty and other purchase costs to be met from the buyer's own funds rather than added to the loan. Every dollar spent on duty is therefore a dollar that is not available for the deposit. On a $700,000 home, for example, general duty of $27,265 is equal to almost 4 per cent of the price. If paying duty reduces the deposit below 20 per cent of the property value, the loan may exceed an 80 per cent loan to value ratio and attract lenders mortgage insurance. For eligible first home buyers, the first home owner rate can therefore affect both the upfront cost and the size of the deposit that remains. BorrowWise is an education site and can connect readers with an accredited mortgage broker who can explain how these costs apply to a particular purchase.