Western Australia’s transfer duty, commonly referred to as stamp duty, applies a progressive scale to all property purchases, with rates beginning at 1.9% for properties valued at $120,000 or less and reaching 5.15% on amounts above $725,000. First home buyers benefit from a full exemption on homes valued at $500,000 or less, introduced from 21 March 2025 and continuing through 2026, with a phased concession extending to $700,000 in the Perth metropolitan and Peel regions, and to $750,000 in regional WA. Vacant land purchases by first home buyers are also exempt up to $350,000, phasing out to $450,000. Foreign buyers pay a 7% surcharge on top of standard rates, the lowest foreign surcharge among the four most populous states. The First Home Owner Grant provides $10,000 toward the purchase or construction of a new home. For a non-first-home buyer purchasing a $550,000 property, the transfer duty is approximately $20,140. This guide sets out all current Western Australian duty rates, exemptions, and eligibility rules as at July 2026.
WA Transfer Duty Rates for 2026
The Western Australian Department of Treasury applies the following general duty scale:
- Dutiable value of $120,000 or less: 1.9% of the dutiable value.
- $120,001 to $150,000: $2,280 plus 2.85% of the amount over $120,000.
- $150,001 to $360,000: $3,135 plus 3.8% of the amount over $150,000.
- $360,001 to $725,000: $11,115 plus 4.75% of the amount over $360,000.
- Over $725,000: $28,453 plus 5.15% of the amount over $725,000.
As with all Australian state duty scales, the WA scale is progressive: each bracket applies only to the portion of the dutiable value falling within that band. The fixed dollar figures represent the cumulative duty on all lower brackets.
Worked Example: $550,000 Home Purchase (Non-First-Home Buyer)
For a standard purchaser buying a home at $550,000, the first $360,000 incurs cumulative duty of $11,115. The remaining $190,000 (from $360,001 to $550,000) is taxed at 4.75%, adding $9,025. Total transfer duty: $11,115 + $9,025 = $20,140.
First Home Buyer Duty Exemption in WA
Western Australia significantly enhanced its first home buyer duty concessions from 21 March 2025, with the improved scheme continuing through 2026.
Full Exemption for Established and New Homes
First home buyers purchasing a home with a dutiable value of $500,000 or less pay no transfer duty. This applies to both new and existing homes, including houses, apartments, townhouses, and units.
Concessional (Phased-Out) Rates
For homes valued above $500,000, a concessional rate applies on a sliding scale. The duty concession phases out at $700,000 for properties in the Perth metropolitan area and the Peel region, and at $750,000 for properties in regional Western Australia. The regional extension provides an additional $50,000 of headroom for buyers outside the capital, reflecting the state’s interest in encouraging regional settlement.
At $600,000 in the metropolitan area, a first home buyer would pay approximately $5,938 in concessional duty, compared with $22,515 under the standard rate — a saving of roughly $16,577. At the phase-out thresholds, the concession reduces to near zero.
Vacant Land Exemption
First home buyers purchasing vacant residential land to build their first home are fully exempt from duty on land valued at $350,000 or less, with a phased concession extending to $450,000. The completed home must be occupied as the buyer’s principal place of residence.
Eligibility Requirements
To qualify for WA first home buyer concessions, at least one buyer must be an Australian citizen or permanent resident. Buyers must occupy the property as their principal place of residence for at least six months commencing within 12 months of settlement. Neither the buyer nor their spouse or de facto partner may have previously owned residential property in Australia.
First Home Owner Grant (FHOG) in WA
The Western Australian FHOG provides $10,000 for eligible first home buyers purchasing or building a new home. The grant is available in addition to the transfer duty exemption or concession and can be applied to newly constructed homes, off-the-plan purchases, and house-and-land packages.
The FHOG is not subject to a maximum property value cap in WA, though the home must meet the general eligibility criteria. The grant can also be claimed by owner-builders. As with the duty concession, the property must be occupied as the principal place of residence for at least six months within the first 12 months.
A first home buyer purchasing a newly built home for $480,000 in regional WA could receive the full duty exemption (zero duty), the $10,000 FHOG, and the benefit of the regional phase-out headroom that extends their duty-free eligibility further. This stacking of benefits can materially reduce the upfront cost of entering the property market.
Foreign Buyer Surcharge in WA
Foreign persons acquiring residential property in Western Australia must pay a foreign buyer surcharge of 7% on top of the standard transfer duty rates. At 7%, WA’s surcharge is the lowest among the four largest states (NSW 9%, Victoria 8%, Queensland 8%).
The surcharge is calculated on the entire dutiable value of the residential property and is payable in addition to all standard duty. A foreign purchaser is generally an individual who is not an Australian citizen and not a permanent resident at the time of the transaction. Foreign corporations and trustees of foreign trusts are also subject to the surcharge.
For example, a foreign buyer purchasing a $650,000 home in Perth would pay approximately $24,890 in standard transfer duty plus $45,500 in foreign buyer surcharge (7% of $650,000), for a total duty liability of $70,390.
Frequently Asked Questions
When is WA transfer duty payable? Transfer duty must be paid within two months of the date of assessment, which is generally issued shortly after the contract is lodged. In practice, duty is typically paid at or before settlement through the buyer’s settlement agent or conveyancer. Late payment attracts penalty interest.
Does the WA first home exemption apply to off-the-plan purchases? Yes. Off-the-plan purchases of new homes qualify for the first home buyer duty exemption and FHOG, provided the property has not been previously occupied and meets all other eligibility criteria. The dutiable value is generally based on the contract price at the time of signing.
What is the difference between the Metro/Peel and regional phase-out thresholds? The concessional duty rate for first home buyers phases out fully at $700,000 in the Perth metropolitan area and the Peel region, compared with $750,000 in regional Western Australia. This means regional buyers have an additional $50,000 of property value within which the concession applies, offering greater flexibility and savings for those purchasing outside the capital.
Can I receive the FHOG if I buy land and build separately? Yes. The FHOG can be claimed on a house-and-land package or on a contract to build a home on land you already own. In both cases the total value of the home and land is assessed, and the home must be completed and occupied within the required timeframe.
Are there any stamp duty concessions for seniors or pensioners in WA? Western Australia offers a concessional rate of transfer duty for eligible pensioners and seniors purchasing a new home as their principal place of residence. The concession applies on a sliding scale and may reduce duty significantly for lower-value purchases. Eligibility requires holding a valid pensioner concession card or Seniors Card and meeting residency requirements.
Data Sources
The information in this article is based on official data published by the WA Department of Treasury and Department of Finance regarding transfer duty rates, first home buyer concessions, and the foreign buyer surcharge, as current at July 2026. Readers should confirm their individual circumstances with the relevant government agency or a qualified professional.
For tailored assistance with WA property duty calculations and navigating available concessions, Arrivau’s licensed property consultants can provide guidance, typically within one business day.
Disclaimer: This article provides general information only and does not constitute financial, tax, or legal advice. Stamp duty rates and concessions may change. Readers should confirm current rates with the relevant state Revenue Office or a licensed professional before making property decisions. Data current as at July 2026.