How is stamp duty calculated in Western Australia?

Western Australia uses a progressive bracket system. Duty starts at $1.90 per $100 on the first $120,000 and rises to $5.15 per $100 on amounts above $725,000. It is calculated on the higher of the purchase price or market value.

Are first home buyers exempt from stamp duty in WA?

Yes. From 21 March 2025, eligible first home buyers pay $0 transfer duty on established homes valued up to $500,000. A concessional rate applies from $500,001 up to $700,000 (metro/Peel) or $750,000 (regional WA).

When do I have to pay stamp duty in WA?

Transfer duty must be paid within 1 month of receiving your duty assessment notice. Documents must be lodged within 2 months of the transaction. Late payment can attract penalty tax and interest.

Updated March 2025 · WA Duties Act 2008

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Q: What is the foreign buyer surcharge in WA?

Foreign buyers (non-residents and certain temporary visa holders) pay an additional 7% surcharge on the dutiable value of residential property in Western Australia, on top of standard transfer duty.

Get an instant, accurate estimate of your transfer duty. Includes the latest First Home Buyer concessions, off-the-plan discounts, and foreign buyer surcharges.

2025–26 verified rates

First Home Buyer concessions

Off-the-plan discounts

Foreign buyer surcharge

Metro vs Regional breakdown

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Rates: 2025–26

Property Price / Dutiable Value

Buyer Type

Standard Buyer First Home Buyer

Property Type

Location

Foreign buyer? (adds 7% surcharge)

Property Value

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Effective Duty Rate

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Total Cost (Property + Duty)

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⚠️ Estimate only. This calculator is for guidance and educational purposes. Rates are based on the WA Duties Act 2008 as amended in March 2025. For your exact duty liability, consult a licensed settlement agent, conveyancer, or Revenue WA.

How Stamp Duty Works in WA

Transfer duty is a state government tax applied to most property purchases. Here's what you need to know.

Find the Dutiable Value

Duty is calculated on the higher of the purchase price or the property's market value. For arm's-length transactions, this is usually the contract price.

Apply the Rate Brackets

WA uses a progressive system with 5 brackets, from $1.90 per $100 (up to $120,000) to $5.15 per $100 (above $725,000). Duty is applied progressively—not on the entire price.

Check for Concessions

First home buyers, off-the-plan purchases, and pensioners may qualify for reduced or zero duty. Check the concessions section below to see if you qualify.

Lodge & Pay

Documents must be lodged within 2 months of transaction. Duty is due within 1 month of your assessment notice. Your conveyancer typically handles this at settlement.

WA Transfer Duty Rate Tables 2025–26

Standard progressive brackets apply to all buyers (owner-occupiers, investors, and companies). No premium tier or investor surcharge — unlike NSW or Victoria.

**Standard Rate of Duty** — applies to all property types and buyer types (unless a concession applies)
Dutiable Value	Rate	Duty Calculation	Max Duty in Bracket
$0 – $120,000	1.90%	$1.90 per $100	$2,280
$120,001 – $150,000	2.85%	$2,280 + $2.85 per $100 over $120,000	$3,135
$150,001 – $360,000	3.80%	$3,135 + $3.80 per $100 over $150,000	$11,115
$360,001 – $725,000	4.75%	$11,115 + $4.75 per $100 over $360,000	$28,453.75
Above $725,000	5.15%	$28,453.75 + $5.15 per $100 over $725,000	No limit

Source: Duties Act 2008 (WA), Schedule 2, Division 1. Rates unchanged since 2 July 2014.

First Home Owner Rate (FHOR) Thresholds — From 21 March 2025

Property Type	Location	Full Exemption (No Duty)	Concessional Rate Zone	Full Duty Applies
Established Home / New Home	Perth Metro / Peel	Up to $500,000	$500,001 – $700,000 $13.63 per $100 over $500k	Above $700,000
Established Home / New Home	Regional WA	Up to $500,000	$500,001 – $750,000 $11.89 per $100 over $500k	Above $750,000
Vacant Land	All WA	Up to $350,000	$350,001 – $450,000 $15.39 per $100 over $350k	Above $450,000

Quick Reference: Duty at Common Property Prices

Property Price	Standard Buyer	First Home (Metro)	First Home (Regional)
$400,000	$13,765	$0	$0
$500,000	$17,765	$0	$0
$600,000	$22,515	$13,630	$11,890
$700,000	$27,265	$27,260	$23,780
$750,000	$29,703	$29,703	$29,703*
$1,000,000	$42,578	$42,578	$42,578
$1,500,000	$68,328	$68,328	$68,328

*At $750k regional, the threshold is exactly met — standard duty applies. Values are estimates. Always verify with Revenue WA.

WA Stamp Duty Concessions & Exemptions

Several concessions can significantly reduce — or eliminate — your stamp duty. Here's a complete overview.

🏡

First Home Owner Rate (FHOR)

Eligible first home buyers pay zero duty on homes up to $500,000. A reduced concessional rate applies up to $700,000 (metro/Peel) or $750,000 (regional). Thresholds expanded March 2025.

Save up to ~$27,000

🏗️

Off-the-Plan Concession

Available for pre-construction strata & community title dwellings (apartments, townhouses, villas). 100% duty waived on pre-construction contracts ≤$750,000. Valid until 30 June 2026.

Expires 30 Jun 2026

🏢

Under-Construction Concession

Purchases of dwellings under construction receive a 75% duty concession on values up to $750,000, phasing out between $750k–$850k. Part of the same off-the-plan incentive package.

75% off duty

👫

Principal Place of Residence

While WA does not have a separate PPR rate like Victoria, the standard rates apply uniformly to all purchases. Ensure your settlement agent notes the intended use for correct lodgement.

Standard rates apply

⚠️

Foreign Buyer Surcharge

Non-residents and certain temporary visa holders pay an additional 7% surcharge on the dutiable value of residential property. This is on top of standard transfer duty rates.

+7% of property value

🌾

Vacant Land (First Home)

First home buyers purchasing vacant land pay no duty up to $350,000. Concessions apply from $350,001–$450,000. This applies statewide (no metro/regional distinction for land).

No duty to $350k

Frequently Asked Questions

Everything you need to know about Western Australia stamp duty.

What is stamp duty called in Western Australia?

In Western Australia, stamp duty is officially called transfer duty (or transfer of land duty). It is administered by Revenue WA under the Duties Act 2008. The older term "stamp duty" is still commonly used by the public and industry professionals, but the legal term you'll see on official documents is transfer duty.

How much stamp duty do I pay on a $600,000 house in Perth?

For a standard (non-first-home) buyer, transfer duty on a $600,000 property in Perth is approximately $22,515. First home buyers pay $0 on the first $500,000 and then a concessional rate of $13.63 per $100 on the remaining $100,000 — resulting in approximately $13,630 in duty, saving around $8,885 versus the standard rate.

Do I pay stamp duty on vacant land in WA?

Yes. Vacant land attracts standard transfer duty rates. However, eligible first home buyers receive a full exemption on land valued up to $350,000, with concessions applying from $350,001 to $450,000. Above $450,000, the standard rates apply with no concession for first home buyers purchasing land.

Can stamp duty be added to my home loan?

Generally, stamp duty is an upfront cost that cannot be included in a standard home loan. Some lenders may allow it to be capitalised into your loan amount, but this depends on your Loan-to-Value Ratio (LVR) and serviceability assessment. Adding stamp duty to your loan increases your borrowing and overall interest repayments. It's best to budget for stamp duty as a separate cash expense when saving for your deposit.

Is WA stamp duty different for investors vs owner-occupiers?

No. Unlike Victoria and Queensland, Western Australia uses the same transfer duty rates for all buyers — whether you're an owner-occupier, investor, or company. The only concession is the First Home Owner Rate for eligible first home buyers. This makes WA's system simpler and more transparent for investment property buyers.

What happens if I pay stamp duty late in WA?

Transfer duty must be paid within 1 month of receiving the assessment notice. Late payment can attract penalty tax and interest charges. Documents must be lodged with Revenue WA within 2 months of the transaction. Your settlement agent or conveyancer typically manages this on your behalf as part of the settlement process.

What is the off-the-plan stamp duty concession in WA?

The off-the-plan concession provides significant stamp duty relief for buyers of new strata and community title dwellings (apartments, townhouses, villas — excluding survey-strata plans). Pre-construction contracts up to $750,000 receive a 100% duty waiver. Under-construction contracts receive a 75% concession up to $750,000. Both concessions phase out between $750,000 and $850,000. The concession is available to any buyer (not just first home buyers) and expires on 30 June 2026.

Stamp Duty Guides & Resources

Expert guides to help you navigate WA property costs with confidence.

First Home Buyer

First Home Buyer Stamp Duty Concessions in WA: Complete 2025 Guide

Everything eligible first home buyers need to know about the March 2025 threshold changes, FHOR concessions, and how to claim your savings.

📅 April 2025 ⏱ 8 min read

Read Guide

Off-the-Plan

Off-the-Plan Stamp Duty Concession WA: How to Save Up to $50,000

A deep dive into the off-the-plan concession expiring June 2026 — who qualifies, how much you save, and the critical contract dates you need to know.

📅 March 2025 ⏱ 6 min read

Read Guide

Investors

WA Property Stamp Duty for Investors: What You Need to Budget

Unlike other states, WA has no investor surcharge. But stamp duty is still a significant cost. Here's how to factor it into your investment calculations.

📅 February 2025 ⏱ 5 min read

Read Guide

View All Guides

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Western AustraliaStamp DutyCalculator

🏡 Calculate Transfer Duty

How Stamp Duty Works in WA

Find the Dutiable Value

Apply the Rate Brackets

Check for Concessions

Lodge & Pay

WA Transfer Duty Rate Tables 2025–26

First Home Owner Rate (FHOR) Thresholds — From 21 March 2025

Quick Reference: Duty at Common Property Prices

WA Stamp Duty Concessions & Exemptions

First Home Owner Rate (FHOR)

Off-the-Plan Concession

Under-Construction Concession

Principal Place of Residence

Foreign Buyer Surcharge

Vacant Land (First Home)

Frequently Asked Questions

Stamp Duty Guides & Resources

First Home Buyer Stamp Duty Concessions in WA: Complete 2025 Guide

Off-the-Plan Stamp Duty Concession WA: How to Save Up to $50,000

WA Property Stamp Duty for Investors: What You Need to Budget

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