Western Australia Stamp Duty 2026-27: Transfer Duty Rates, First-Home Concessions and Foreign Surcharge

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Western Australia imposes transfer duty on the purchase of residential property, land, and certain business assets under the Duties Act 2008 (WA). For the 2026–27 financial year, general duty rates begin at 1.9% on the first $120,000 and reach a top marginal rate of 5.15% on the portion above $725,000. For comparison with other state transfer duty regimes, see this site’s articles on Queensland, South Australia, Tasmania, and the Australian Capital Territory. For broader tax context, see Australia Income Tax 2026-27. First-home buyers in Western Australia benefit from a full transfer duty exemption on homes valued up to $500,000 in the metropolitan and Peel regions (phasing out to $700,000) and up to $750,000 in regional areas, with vacant land exemptions up to $350,000. Foreign purchasers face a 7% surcharge on top of general duty. Eligible first-home buyers may also claim the First Home Owner Grant of $10,000 for new homes.

General Transfer Duty Rates

For residential purchases that do not qualify for a first-home or other concession, the general transfer duty rates for the 2026–27 financial year are applied progressively across the following brackets:

  • $0 – $120,000: 1.9% of the dutiable value. The duty on a property valued at exactly $120,000 is $2,280.
  • $120,001 – $150,000: $2,280 plus 2.85% of the amount over $120,000.
  • $150,001 – $360,000: $3,135 plus 3.80% of the amount over $150,000.
  • $360,001 – $725,000: $11,115 plus 4.75% of the amount over $360,000.
  • $725,001 and above: $28,453 plus 5.15% of the amount over $725,000.

The dutiable value is generally the higher of the agreed purchase price and the unencumbered market value as determined by the Commissioner of State Revenue. Duty is payable at settlement and must be lodged within two months of the liability arising.

As an illustration, a residential property purchased at a dutiable value of $620,000 would attract duty of approximately $23,465: $11,115 on the first $360,000, plus 4.75% on the remaining $260,000 (being $12,350). A property at $850,000 would attract duty of approximately $34,893: $28,453 on the first $725,000, plus 5.15% on the remaining $125,000 (being $6,440).

First-Home Buyer Duty Concession

Western Australia’s first-home buyer transfer duty concession, in effect since 21 March 2025, provides a full exemption from transfer duty for eligible first-home buyers purchasing a home up to a specified value threshold, with a partial concession that phases out above that threshold. The rates differ between metropolitan/Peel regions and regional Western Australia.

Metropolitan and Peel regions:

  • Full exemption: Dutiable value up to $500,000 — no transfer duty payable.
  • Partial concession: Dutiable value from $500,001 to $700,000 — a sliding scale reduces the duty payable, with the concession phasing out completely at $700,000.
  • No concession: Dutiable value above $700,000 — the full general rates apply.

Regional Western Australia:

  • Full exemption: Dutiable value up to $500,000 — no transfer duty payable.
  • Partial concession: Dutiable value from $500,001 to $750,000 — the same sliding scale applies, but the higher phase-out ceiling means a regional first-home buyer purchasing a property at $720,000 still receives a partial concession, while a metropolitan buyer at that price would not.

To qualify, the buyer must be an Australian citizen or permanent resident, must occupy the property as their principal place of residence for a continuous period of at least 12 months commencing within 12 months of settlement, and must not have previously owned residential property in Australia or elsewhere. The concession applies to both new and existing homes.

Vacant Land First-Home Concession

First-home buyers purchasing vacant land with the intention of building their principal place of residence are eligible for a separate concession:

  • Full exemption: Dutiable value up to $350,000.
  • Partial concession: Dutiable value from $350,001 to $450,000, phasing out at the upper limit.
  • No concession: Above $450,000.

The buyer must commence construction within 24 months and must occupy the completed home as their principal place of residence for the required minimum period. If construction does not proceed or the completed home is not occupied as required, the duty may be reassessed.

Foreign Buyer Surcharge

Western Australia imposes a foreign buyer surcharge of 7% on the dutiable value of residential property acquired by a foreign person. The surcharge is applied in addition to the general transfer duty and is not reduced by the first-home concession.

A foreign person for these purposes generally includes individuals who are not Australian citizens or permanent residents, foreign corporations, and trustees of foreign trusts. Certain New Zealand citizens holding a special category visa (subclass 444) are not classified as foreign persons for surcharge purposes.

The surcharge is calculated on the full dutiable value of the property and must be paid at settlement alongside the general duty liability. It cannot be offset by any other duty concession, exemption, or grant.

First Home Owner Grant (FHOG)

Western Australia’s First Home Owner Grant provides a one-off payment of $10,000 to eligible first-home buyers who purchase or build a new home. Key eligibility requirements include:

  • The home must be a newly constructed dwelling, off-the-plan purchase, or a comprehensive building contract for a new home.
  • The total value of the home (including land and building costs) must not exceed $750,000 for properties south of the 26th parallel (which includes Perth and the South West), or $1,000,000 for properties north of the 26th parallel.
  • The applicant must be an Australian citizen or permanent resident, at least 18 years old, and must not have previously owned residential property or received a first-home owner grant.
  • The applicant must occupy the home as their principal place of residence for a continuous period of at least six months, commencing within 12 months of settlement or construction completion.

The FHOG is a separate program from the transfer duty concession. A first-home buyer purchasing a new home with a dutiable value of $480,000 would receive both the full transfer duty exemption and the $10,000 FHOG, provided all eligibility criteria are satisfied.

Frequently Asked Questions

Do I pay stamp duty as a first-home buyer in Perth?

If the dutiable value of the home is $500,000 or below, you pay zero transfer duty under the full exemption introduced on 21 March 2025. For homes priced between $500,001 and $700,000, a partial concession applies on a sliding scale. Above $700,000, standard general rates apply to the full value. These thresholds apply to the Perth metropolitan and Peel regions; regional buyers benefit from a higher phase-out ceiling of $750,000.

How much is the foreign buyer surcharge in Western Australia?

Western Australia’s foreign buyer surcharge is 7% of the dutiable value, payable in addition to standard transfer duty. It applies to residential property purchases by individuals who are not Australian citizens or permanent residents, and to foreign corporations and trusts.

Can I get the first-home concession on vacant land?

Yes. First-home buyers purchasing vacant land to build their principal place of residence receive a full transfer duty exemption up to $350,000, with a partial concession phasing out at $450,000. You must commence construction within 24 months and occupy the completed home as your principal place of residence.

What is the difference between metropolitan and regional first-home thresholds?

The full exemption applies at the same $500,000 threshold in both areas, but the phase-out ceiling differs: $700,000 for metropolitan and Peel regions, and $750,000 for regional Western Australia. This means a regional first-home buyer purchasing at $720,000 still receives a partial concession, while a metropolitan buyer at that price does not.

How does WA’s first-home concession compare with other states?

Western Australia’s first-home concession offers a full exemption on homes up to $500,000, which is lower than Queensland’s unlimited new-home exemption but higher than some other jurisdictions. For direct comparison, see the articles on Queensland stamp duty, South Australia stamp duty, Tasmania stamp duty, and the ACT stamp duty on this site.

Data Sources and Currency

This article draws on the official rates, thresholds, and eligibility rules published by the Western Australian Department of Treasury (RevenueWA) and the governing legislation. Key sources include:

Data current as at July 2026. Transfer duty rates and concession thresholds are set by the WA Government and may be amended. Verify current rates with RevenueWA or a licensed settlement agent.

Disclaimer

This article provides general information only and does not constitute financial, tax, or legal advice. Individual duty liability depends on the specific circumstances of each transaction, including the purchaser’s residency status, prior property ownership, the location of the property, and its dutiable value. Confirm all figures and eligibility with RevenueWA or a licensed conveyancer or settlement agent.