WA Stamp Duty Calculator 2026: Transfer Duty and First Home Buyer Savings

What are the transfer duty rates in Western Australia?

These are the rate tables published by the RevenueWA and the legislation behind them, set out as data with the date of each source page. The calculator above and every worked figure on this page use these scales, so you can check any result against them by hand.

General transfer duty scale, per $100 or part of $100. RevenueWA page last updated 30 July 2026. The page shows no separate effective date for the general scale.

Concessional rate for a principal place of residence or a WA business asset, only where the whole property is worth no more than $200,000. RevenueWA page last updated 30 July 2026.

First home owner rate of duty for homes, new or established, for transactions on or after 7 May 2026. The whole property value must not exceed $800,000. RevenueWA fact sheet as at 28 July 2026.

First home owner rate of duty for vacant land, for transactions on or after 7 May 2026. The value of the land alone must not exceed $550,000. RevenueWA fact sheet as at 28 July 2026.

Source: Transfer duty assessment, Government of Western Australia, Department of Treasury and Finance (RevenueWA), Last updated 30 July 2026; First Home Owner Rate of Duty fact sheet, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 27 August 2026.

How much is stamp duty on common prices in Western Australia?

On $750,000 the transfer duty in Western Australia is $29,740.50 for a home buyer who is not a first home buyer, and $24,225 for a first home buyer buying an established home. The table runs 10 common prices through the same engine as the calculator.

Calculated by the same engine as the calculator, to the cent where the office rate scale calls for it. The first home buyer columns assume the buyer meets every condition for the concession; the sections below set the conditions out. They leave out grants, fees and surcharges.

How does transfer duty change with the price in Western Australia?

Between $300,000 and $1,500,000 the standard duty in Western Australia rises from $8,835 to $68,365.50. The first home buyer line shows what an eligible buyer of an established home pays at each price in the same range.

Transfer duty by purchase price in Western Australia, from $300,000 to $1,500,000 in steps of $50,000. Both lines come from the same engine as the calculator. The table below holds every plotted point.

Source: Transfer duty assessment, Government of Western Australia, Department of Treasury and Finance (RevenueWA), Last updated 30 July 2026; First Home Owner Rate of Duty fact sheet, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 27 August 2026.

How much is stamp duty on a typical home in WA?

On a $700,000 home in Western Australia, transfer duty is $27,265 for most buyers. On $600,000 it is $22,515 and on $900,000 it is $37,465.50. An eligible first home buyer pays $16,150 on the $700,000 home. The duty is set by the price and a five band scale.

Every figure in the table is worked out by the same engine as the calculator above, from the RevenueWA scale in the rate tables on this page.

Duty at common prices. General rate for most buyers, and the first home owner rate for eligible first home buyers (homes, new or established).

Source: Transfer duty assessment, Government of Western Australia, Department of Treasury and Finance (RevenueWA), Last updated 30 July 2026; First Home Owner Rate of Duty fact sheet, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 27 August 2026.

How is stamp duty calculated in WA?

RevenueWA charges a set amount for the band your price falls in, plus a rate for each $100 or part of $100 above the start of that band. On $700,000 the base is $11,115 and the rate is $4.75 per $100 over $360,000, which gives $27,265.

The five bands start at $0, $120,000, $150,000, $360,000 and $725,000. Find your band, take the base amount for it, then add the rate for each $100 or part of $100 over the band start.

A part of $100 counts as a full $100. A price of $700,050 is charged as if it were $700,100.

RevenueWA says rates apply to the date the agreement is entered into, not the date of settlement.

Source: Transfer duty assessment, Government of Western Australia, Department of Treasury and Finance (RevenueWA), Last updated 30 July 2026; First Home Owner Rate of Duty fact sheet, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 27 August 2026.

Do first home buyers pay stamp duty in WA?

An eligible first home buyer pays no transfer duty on a home worth up to $600,000, new or established, for transactions on or after 7 May 2026. From $600,001 to $800,000 a reduced rate applies, and above $800,000 the general rate applies. At $700,000 the duty is $16,150.

The rate applies to the whole property value. A home valued at $800,001 gets no concession at all, so the full general duty is payable.

The statewide $800,000 limit replaced a split that gave Perth and Peel a lower limit than the rest of the state.

First home owner rate, homes, from 7 May 2026.

Source: Transfer duty assessment, Government of Western Australia, Department of Treasury and Finance (RevenueWA), Last updated 30 July 2026; First Home Owner Rate of Duty fact sheet, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 27 August 2026.

Who is eligible for the first home owner rate in WA?

RevenueWA aligns eligibility for the first home owner rate with the First Home Owner Grant Act 2000. Buyers must be at least 18, and at least one must be an Australian citizen or permanent resident. Neither buyer, nor a spouse or de facto partner, can have had the grant or the rate before.

These conditions sit in the grant rules. The grant page and the fact sheet are listed in the sources. Read both before you rely on the rate.

• Age: 18 or older when you apply.
• Citizenship: at least one applicant is an Australian citizen or permanent resident.
• Not means tested: there is no income test.
• No earlier grant or first home owner rate in any Australian state or territory for you or your spouse or de facto partner.
• No earlier ownership: you or your partner must not have owned residential property in Australia before 1 July 2000, or owned property on or after 1 July 2000 and lived in it before 1 July 2004, or for six continuous months starting on or after 1 July 2004.
• Move in: each applicant lives in the home as their principal place of residence for at least six continuous months, starting within 12 months of completion. Tell the Commissioner in writing if you cannot meet this.
• The rate can still apply to an established home, to a purchase with no consideration paid, and to a buyer who lives in the Indian Ocean Territories.

Source: About the First Home Owner Grant, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 29 July 2026; First Home Owner Rate of Duty fact sheet, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 27 August 2026.

What changed for WA first home buyers on 7 May 2026?

From 7 May 2026 the nil duty limit for homes rose from $500,000 to $600,000, and the top of the reduced rate range rose to $800,000 statewide. For vacant land the nil limit rose from $350,000 to $450,000, and the top of the range from $450,000 to $550,000.

Older pages still show the earlier rows. If a page quotes nil duty to $500,000 or a Perth limit of $700,000, it is out of date.

From 7 May 2026 the link between the grant value cap and the duty rate was removed. A buyer can get the duty rate even when the property is worth more than the grant cap.

First home owner rate thresholds by contract date.

Source: Transfer duty assessment, Government of Western Australia, Department of Treasury and Finance (RevenueWA), Last updated 30 July 2026; First Home Owner Rate of Duty fact sheet, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 27 August 2026; 2026 to 2027 Housing Taxation Package, Government of Western Australia, First published 23 October 2026.

Is there stamp duty on vacant land for first home buyers in WA?

There is no duty on vacant land worth up to $450,000 for an eligible first home buyer who buys on or after 7 May 2026. From $450,001 to $550,000 the rate is $20.14 per $100 over $450,000. On $500,000 of land the duty is $10,070.

The value of the land alone must not exceed $550,000. For land bought on or after 7 May 2026 there is no limit on the combined home and land value, whether the building contract was signed before or after that date.

You must enter a comprehensive building contract or build as an owner builder.

Vacant land at common land values.

Source: Transfer duty assessment, Government of Western Australia, Department of Treasury and Finance (RevenueWA), Last updated 30 July 2026; First Home Owner Rate of Duty fact sheet, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 27 August 2026.

Is stamp duty different for new homes, established homes and land in WA?

The general scale is the same for every property type. For a first home buyer the home rate is also the same for new and established homes, with nil duty to $600,000. Vacant land has its own lower limits, with nil duty to $450,000. The First Home Owner Grant is for new homes only.

Duty at $550,000 by property type, for an eligible first home buyer and for other buyers.

Source: Transfer duty assessment, Government of Western Australia, Department of Treasury and Finance (RevenueWA), Last updated 30 July 2026; First Home Owner Rate of Duty fact sheet, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 27 August 2026; About the First Home Owner Grant, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 29 July 2026.

Do investors pay more stamp duty than owner occupiers in WA?

No. RevenueWA publishes one general scale, so an investor and an owner occupier pay the same on the same price. On $800,000 both pay $32,315.50. The first home owner rate and the $200,000 concessional rate are the two main reliefs, and both are tied to how the buyer uses the property.

The concessional rate covers a principal place of residence or a WA business asset worth no more than $200,000. The first home owner rate needs the buyer to live in the home.

Source: Transfer duty assessment, Government of Western Australia, Department of Treasury and Finance (RevenueWA), Last updated 30 July 2026; About the First Home Owner Grant, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 29 July 2026.

What is the concessional rate of duty in WA?

The concessional rate is $1.50 per $100 up to $120,000, then $1,800 plus $4.04 per $100 over $120,000, up to $200,000. It applies to a principal place of residence or a WA business asset, and only where the whole property is worth no more than $200,000.

At those values most homes in Perth sit well above the limit, so the general scale or the first home owner rate is what most buyers use.

Source: Transfer duty assessment, Government of Western Australia, Department of Treasury and Finance (RevenueWA), Last updated 30 July 2026.

When is stamp duty payable in WA?

Duty is assessed on the date the agreement is entered into, and RevenueWA says duty must be paid at or before settlement if you have not been approved for the first home owner rate. Once approved, the transaction record goes to the settlement agent or RevenueWA.

If the price increases after the transaction has been duty endorsed, the instrument must be lodged for reassessment within two months.

Lodging an objection does not defer the duty, and penalty tax may apply if an assessment is not paid by its due date.

Source: Transfer duty assessment, Government of Western Australia, Department of Treasury and Finance (RevenueWA), Last updated 30 July 2026; First Home Owner Rate of Duty fact sheet, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 27 August 2026.

How do I apply for the first home owner rate, or a refund, in WA?

Lodge the first home owner grant application, which also covers pre approval of the duty rate, with an approved financial institution or RevenueWA. RevenueWA then sends an approval letter and a form for the settlement agent. If you are not approved before settlement, you pay the general rate and can apply for a refund.

Contracts entered into from 7 May 2026 that were assessed at the old thresholds can be reassessed. Ask RevenueWA about a reassessment and refund.

You must notify the Commissioner within 30 days if you will not meet the eligibility conditions. If the grant has to be repaid, the transaction is reassessed at the general rate. The penalty for false information is up to $20,000 plus three times the tax avoided.

• Step 1: lodge the application with an approved financial institution or RevenueWA.
• Step 2: RevenueWA sends an approval letter and a form for settlement.
• Step 3: give the transaction record, that form and the foreign transfer duty declaration to your settlement agent or RevenueWA.
• Refund: apply for a reassessment within 12 months of registration on title, which is generally settlement. For vacant land the limit is the later of 12 months after the home is ready or three months after the grant is paid.

Source: First Home Owner Rate of Duty fact sheet, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 27 August 2026; 2026 to 2027 Housing Taxation Package, Government of Western Australia, First published 23 October 2026.

Can stamp duty be added to the loan in WA?

RevenueWA assesses the duty and is not a lender. It states that duty is paid at or before settlement, and an objection does not defer it. Whether a lender lends towards the duty is the lender's decision. Ask your lender, and check the duty figure first with the calculator above.

Source: Transfer duty assessment, Government of Western Australia, Department of Treasury and Finance (RevenueWA), Last updated 30 July 2026; First Home Owner Rate of Duty fact sheet, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 27 August 2026.

How much is the First Home Owner Grant in WA, and how does it sit with the duty rate?

The grant is up to $10,000 for a first new home, or a home that has had substantial renovations. Established homes are not eligible. The value cap is $800,000 south of the 26th parallel, which includes Perth, and $1,000,000 north of it. The duty rate is separate and can apply to established homes too.

Both use the same application and the same first home buyer tests, but they are separate benefits. A buyer of an established home can get the duty rate and no grant. A buyer of a new home can get both.

You must apply within 12 months of the completion date and live in the home for at least six continuous months, starting within 12 months of completion.

Source: About the First Home Owner Grant, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 29 July 2026; First Home Owner Rate of Duty fact sheet, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 27 August 2026.

Is there an off the plan stamp duty concession in WA?

Yes. The WA Government announced on 12 March 2026 that its off the plan duty concession is extended to 30 June 2028, with higher thresholds of $800,000 and $900,000 instead of $750,000 and $850,000. It covers apartments, townhouses, villas, units, duplexes and triplexes in strata or community title schemes.

The announcement says pre construction dwellings pay no duty up to $800,000, tapering to a 50 per cent concession above $900,000. Dwellings under construction get a 75 per cent concession up to $800,000, tapering to 37.5 per cent above $900,000. Survey strata schemes are now included.

This page does not work out the off the plan concession. Read the application page on wa.gov.au for the exact conditions and amounts before you buy.

Source: Off the plan duty concession, Government of Western Australia, Published 12 March 2026, updated 29 July 2026; Stamp duty concessions to give more choice for home buyers (media statement), Government of Western Australia, 12 March 2026.

Do I pay a surcharge as a foreign owner in WA?

Yes. Foreign transfer duty is 7% of the dutiable value of the transaction, charged on the foreign person's interest. It is charged on top of the normal duty, even where the first home owner rate applies to the rest of the purchase. Ask RevenueWA whether you count as a foreign person.

RevenueWA's example: one buyer is an Australian citizen and the other a foreign person. They buy a first home together for $400,000. The first home owner rate applies, so transfer duty is nil. The foreign person holds a half interest worth $200,000, so foreign transfer duty is $14,000.

Source: First Home Owner Rate of Duty fact sheet, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 27 August 2026.

What are the common mistakes with WA stamp duty?

A common mistake is using an old threshold. Nil duty to $500,000 or a Perth limit of $700,000 belongs to contracts before 7 May 2026. Others are assuming the grant and the duty rate always come together, and forgetting that foreign duty is added even where the first home owner rate applies.

• Using a rate table dated before 7 May 2026, or quoting nil duty to $500,000 or a Perth limit of $700,000. Those belong to contracts before 7 May 2026.
• Treating vacant land like a home. Land has its own lower limits.
• Not applying for pre approval, which means paying the general rate at settlement and then claiming a refund.
• Assuming the grant cap decides the duty rate. That link was removed on 7 May 2026.
• Missing the move in rule: six continuous months, starting within 12 months of completion.
• Forgetting the 7% foreign duty on a foreign buyer's share.

Source: Transfer duty assessment, Government of Western Australia, Department of Treasury and Finance (RevenueWA), Last updated 30 July 2026; First Home Owner Rate of Duty fact sheet, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 27 August 2026; About the First Home Owner Grant, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 29 July 2026.

What changed in Western Australia in 2025 and 2026?

Three changes matter. On 21 March 2025 nil duty rose to $500,000 for first home buyers. On 12 March 2026 the off the plan concession was extended to 30 June 2028. On 7 May 2026 the nil limit rose to $600,000, the top of the range to $800,000, and the grant cap link to duty was removed.

Source: Transfer duty assessment, Government of Western Australia, Department of Treasury and Finance (RevenueWA), Last updated 30 July 2026; First Home Owner Rate of Duty fact sheet, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 27 August 2026; About the First Home Owner Grant, Government of Western Australia, RevenueWA, First published 28 July 2026, last updated 29 July 2026; Off the plan duty concession, Government of Western Australia, Published 12 March 2026, updated 29 July 2026; Stamp duty concessions to give more choice for home buyers (media statement), Government of Western Australia, 12 March 2026.

Western Australia transfer duty questions answered

Sources

How we checked: every rate, threshold and date on this page was read on the RevenueWA and wa.gov.au pages listed below on 28 October 2026, and every duty figure is calculated by the same engine as the calculator.

Rates and thresholds come from the RevenueWA and the legislation listed above. For a binding figure, use the RevenueWA or ask your conveyancer.