Stamp Duty WA — Rates, Calculator and Concessions (2026)
Western Australia calls stamp duty “transfer duty.” WA’s first home buyer exemption applies up to $430,000, with a partial concession to $530,000 — reflecting WA property prices which have risen significantly since these thresholds were last updated. For buyers in Perth above the $530,000 threshold, the standard rate applies.
WA Transfer Duty Rates (2026)
| Property Value | Duty Calculation |
|---|---|
| $0–$120,000 | $1.90 per $100 |
| $120,001–$150,000 | $2,280 + $2.85 per $100 over $120,000 |
| $150,001–$360,000 | $3,135 + $3.80 per $100 over $150,000 |
| $360,001–$725,000 | $11,115 + $4.75 per $100 over $360,000 |
| Over $725,000 | $28,453 + $5.15 per $100 over $725,000 |
These are general rates. Concessional rates apply for owner-occupiers and first home buyers in certain value ranges. Verify with the WA State Revenue (wa.gov.au/service/financial-management/revenue-and-taxation).
WA Stamp Duty at Key Price Points
| Purchase Price | Transfer Duty (Standard/Investment) |
|---|---|
| $300,000 | ~$8,835 |
| $400,000 | ~$13,015 |
| $430,000 | ~$14,440 |
| $500,000 | ~$17,765 |
| $600,000 | ~$22,515 |
| $700,000 | ~$27,240 |
| $800,000 | ~$32,427 |
| $1,000,000 | ~$42,830 |
| $1,200,000 | ~$53,140 |
How to Calculate WA Transfer Duty — Worked Example
Purchase price: $650,000 (investment/standard)
Step 1: Bracket is $360,001–$725,000 Step 2: $11,115 + 4.75% × ($650,000 − $360,000) = $11,115 + 4.75% × $290,000 = $11,115 + $13,775 = $24,890
WA First Home Buyer Transfer Duty Concessions
Full exemption: Zero duty on purchases up to $430,000 (established homes, principal residence only).
Partial concession: $430,001–$530,000 — concession reduces progressively.
First home buyer — new or off-the-plan: Different (higher) thresholds may apply — verify with WA State Revenue.
| Purchase Price | FHB Established Home | Standard Rate | FHB Saving |
|---|---|---|---|
| $300,000 | $0 | ~$8,835 | ~$8,835 |
| $400,000 | $0 | ~$13,015 | ~$13,015 |
| $430,000 | $0 | ~$14,440 | ~$14,440 |
| $460,000 | ~$4,480 | ~$15,865 | ~$11,385 |
| $500,000 | ~$8,865 | ~$17,765 | ~$8,900 |
| $530,000 | ~$11,290 | ~$19,190 | ~$7,900 |
| $600,000 | ~$22,515 (full) | ~$22,515 | $0 |
Above $530,000: Full standard duty — no first home buyer concession.
Eligibility conditions:
- Australian citizen or permanent resident
- Never owned residential property in Australia (or held a relevant interest)
- Must be purchasing with the intent to live in the property as principal place of residence
- Must occupy within 12 months and live there for at least 12 continuous months
First Home Owner Rate of Duty — Owner-Occupier (Non-FHB)
WA also has a concessional rate for non-FHB owner-occupiers purchasing property for principal place of residence up to certain thresholds. This is separate from the FHB exemption.
| Property Value | First Home Owner Rate |
|---|---|
| Up to $130,000 | $0.60 per $100 |
| $130,001–$150,000 | $780 + $1.90 per $100 over $130,000 |
| $150,001–$360,000 | $1,160 + $1.90 per $100 over $150,000 |
| $360,001–$725,000 | $5,150 + $4.75 per $100 over $360,000 |
| Over $725,000 | $22,488 + $5.15 per $100 over $725,000 |
Verify eligibility and applicable rates with WA State Revenue.
Foreign Purchaser Duty — WA
Foreign persons purchasing residential property in WA pay:
- Additional duty: 7% of the purchase price
Example: Foreign purchaser, $600,000 property:
- Standard duty: ~$22,515
- Foreign purchaser duty: 7% × $600,000 = $42,000
- Total: ~$64,515
WA Land Duty on Vacant Land
Vacant residential land is subject to duty. The FHB exemption applies to vacant land up to $300,000 if intended for primary residence.
House and land packages in WA: Where land and construction contracts are separate, duty is assessed on the land contract price only.
When Is WA Transfer Duty Due?
- Settlement-based transactions: Duty must be paid within 2 months of the date on which duty liability arises (generally the earlier of settlement or when possession is granted)
- Electronic settlement: Duty paid at settlement via PEXA
Frequently Asked Questions
What is stamp duty on a $500,000 home in WA? At the standard rate (investor or non-concession buyer), approximately $17,765. For an eligible first home buyer, approximately $8,865 (partial concession applies $430,001–$530,000).
What is the stamp duty exemption limit in WA? Full exemption up to $430,000 for established homes. Partial concession up to $530,000. Thresholds for new/off-the-plan may differ — verify with WA State Revenue.
Has WA increased the stamp duty threshold recently? WA’s thresholds have not kept pace with Perth’s significant property price growth in recent years. Many advocates have called for higher thresholds. Check wa.gov.au for any recent changes.
Can investors claim any stamp duty relief in WA? Investors pay full standard duty — no concession is available for investment properties.
Related Guides
- Stamp Duty Calculator Australia
- Stamp Duty Australia — All States
- First Home Buyer Guide WA
- How to Reduce Stamp Duty
- Stamp Duty Hub
This article provides general information about Western Australia transfer duty. Rates, thresholds and concession conditions are set by the WA government and change regularly. Always verify with WA State Revenue or your solicitor before purchasing. For advice tailored to your situation, speak with a licensed mortgage broker or financial adviser. Find one through MoneySmart.