WA Stamp Duty Calculator 2026-27
WA transfer duty on a property purchase, with the concessions you qualify for, the foreign buyer surcharge, and the cash you need at settlement once the deposit and legal fees are counted.
RevenueWA charges transfer duty on a sliding scale of the dutiable value — the price or the market value, whichever is higher.
| Property price | $800,000.00 |
|---|---|
| Transfer duty | $32,315.50 |
| Legal fees | $2,000.00 |
How the wa stamp duty calculator works
RevenueWA charges transfer duty on a sliding scale of the dutiable value — the price or the market value, whichever is higher. The first home owner rate removes duty below the threshold and tapers above it. Foreign transfer duty adds 7% of the dutiable value. The effective rate is the duty you actually pay as a share of the price, which is always lower than the top marginal band.
Formula: Duty = the WA scale applied to the dutiable value · payable = duty − concessions + surcharge · cash at settlement = deposit + payable + legal fees
How WA transfer (stamp) duty is calculated
The residential rate
Western Australia charges transfer duty on the dutiable value of the property — normally the purchase price or the unencumbered market value, whichever is higher. Homes and residential land are assessed on the residential rate of duty: $1.90 per $100 up to $120,000, then $2.85 per $100 to $150,000, $3.80 per $100 to $360,000, $4.75 per $100 to $725,000, and $5.15 per $100 above $725,000. Non-residential property (commercial premises, business assets) is assessed on the general rate instead.
The scale is progressive — each rate applies only to the slice of value inside that bracket, not to the whole price. Unlike New South Wales, WA has no separate premium-property rate above a high-value threshold: the top marginal rate stays at $5.15 per $100 no matter how expensive the property is.
WA charges the same duty to owner-occupiers and investors. The only price-based relief is the first home owner rate and a small concessional rate for a principal place of residence valued up to $200,000.
| Property value | Transfer duty (residential rate) | Eligible first home buyer |
|---|---|---|
| $400,000 | $13,015 | $0 (exempt) |
| $500,000 | $17,765 | $0 (exempt) |
| $600,000 | $22,515 | $0 (exempt) |
| $700,000 | $27,265 | $16,158 (concession) |
| $750,000 | $29,741 | $24,237 (concession) |
| $800,000 | $32,316 | $32,316 (concession ends) |
| $1,000,000 | $42,616 | Not eligible |
First home buyer figures apply the first home owner rate thresholds announced in the 2026-27 WA Budget for transactions entered into on or after 7 May 2026.
First home buyers First home buyersWA first home owner rate of duty — exemptions and concessions
First home owner rate of duty (FHOR)
Western Australia's first home buyer relief is the first home owner rate of duty, administered by RevenueWA. It is a reduced rate of transfer duty, not a separate scheme, and it applies to the home itself or to vacant land you buy to build on.
For transactions entered into on or after 7 May 2026 (announced in the 2026-27 WA Budget):
| What you're buying | No duty up to | Concessional duty | Full residential rate above |
|---|---|---|---|
| Home (new or established) | $600,000 | $600,001 – $800,000 | $800,000 |
| Vacant land | $450,000 | $450,001 – $550,000 | $550,000 |
These thresholds apply statewide. The earlier metropolitan/Peel versus regional split has gone: from 7 May 2026 a first home buyer in Bunbury or Geraldton uses the same $600,000 and $800,000 figures as a buyer in Perth.
Inside the concession band duty rises smoothly from $0 at the nil-duty threshold to the full residential-rate amount at the top of the band. On a $700,000 home that works out at roughly $16,158 instead of $27,265 — a saving of about $11,107. At $600,000 the saving is the full $22,515.
What applied before
For transactions entered into from 21 March 2025 until 6 May 2026, the nil-duty threshold for a home was $500,000, with the concession running to $700,000 in the Perth metropolitan and Peel regions ($13.63 per $100 above $500,000) and to $750,000 elsewhere in WA ($11.89 per $100). Vacant land was nil to $350,000 and concessional to $450,000 ($15.39 per $100). RevenueWA reassesses and refunds eligible transactions that settled before its systems were updated for the new thresholds.
Eligibility requirements
You must be at least 18, an Australian citizen or permanent resident (or buying with one), and neither you nor your spouse or de facto partner can have previously held a residential property in Australia. You must move in as your principal place of residence — within 12 months of settlement for an established home, or within 12 months of completion for a home you build — and live there for a continuous period of at least six months.
First Home Owner Grant
Separately from the duty concession, WA pays a $10,000 First Home Owner Grant when you buy or build a brand-new home. The 2026-27 Budget lifted the value cap for homes south of the 26th parallel to $800,000. The grant is not available on established homes.
Western Australia has no stamp-duty-versus-annual-property-tax option. Schemes that let a first home buyer swap upfront duty for a yearly land tax exist in other jurisdictions, not in WA — every WA buyer pays transfer duty upfront at settlement.
Additional considerations Off-the-planWA off-the-plan transfer duty concession
Buying a dwelling before it is finished
Western Australia runs a separate off-the-plan duty concession for buyers of dwellings in strata and community-title schemes bought before or during construction. It is not a first home buyer measure — investors and upgraders can use it too — and it sits on top of, not instead of, the first home owner rate.
Under the concession as published for contracts entered into from 21 March 2025:
| Stage of contract | Dwelling value | Concession |
|---|---|---|
| Pre-construction | Up to $750,000 | 100% — no transfer duty |
| Pre-construction | Above $750,000 | 50% of duty, capped in value terms |
| Under construction | Up to $750,000 | 75% of duty |
| Under construction | Above $750,000 | 37.5% of duty, capped in value terms |
The 2026-27 WA Budget extended the concession to 30 June 2028 (it had been due to end on 30 June 2026), raised the value thresholds again and widened eligibility to survey-strata and community-title dwellings such as townhouses and villas, so terraces and low-rise product now qualify alongside apartments. RevenueWA was implementing the new thresholds through mid-2026 — check the current figures with your settlement agent before you rely on them.
How it interacts with this calculator
Switch to Advanced mode and set Off-the-plan concession to Yes for an indicative reduction. Because the concession depends on the construction stage at the contract date and on the applicable threshold, RevenueWA's assessment is the figure that binds — treat the calculator output as a planning estimate.
Foreign buyersForeign buyers duty on WA property
7% foreign transfer duty
Foreign persons — non-citizens without permanent residency, foreign corporations and trustees of foreign trusts — pay foreign transfer duty of 7% of the dutiable value when they acquire residential property in Western Australia. It is charged on top of the ordinary transfer duty, not instead of it. On an $800,000 purchase the surcharge adds $56,000, taking total duty from $32,316 to roughly $88,316. WA's 7% is at the lower end nationally.
The same 7% applies through the landholder provisions when a foreign person acquires an interest in an entity that holds WA residential property, so the surcharge cannot be sidestepped by buying the company rather than the land.
Who is a foreign person?
A foreign person includes non-citizens without permanent residency, most temporary visa holders, and most foreign corporations and trusts. Australian citizens living overseas are not foreign persons, and neither are permanent residents. Where only one party to a joint purchase is a foreign person, the surcharge applies to that person's share of the property. Every buyer of WA land — foreign or not — must complete a foreign buyers duty declaration as part of lodgement.
Exemptions
Limited exemptions exist, including for foreign developers who have carried out substantial development or subdivision, and for buyers whose foreign status changes before assessment (which can trigger a reassessment). A build-to-sell development exemption for developments that add net new housing was introduced through legislation in 2026 — confirm its commencement with RevenueWA before relying on it.
Reference data Rate tableWA transfer duty rate table 2026-27
WA transfer duty is calculated progressively — each rate applies only to the slice of dutiable value inside that bracket, not to the whole purchase price. Homes and residential land use the residential rate below.
| Dutiable value | Residential rate of duty | Duty at the top of the bracket |
|---|---|---|
| $0 – $120,000 | $1.90 per $100 | $2,280 |
| $120,001 – $150,000 | $2,280 + $2.85 per $100 over $120,000 | $3,135 |
| $150,001 – $360,000 | $3,135 + $3.80 per $100 over $150,000 | $11,115 |
| $360,001 – $725,000 | $11,115 + $4.75 per $100 over $360,000 | $28,453 |
| Above $725,000 | $28,453 + $5.15 per $100 over $725,000 | No upper cap |
WA has no premium-property rate — $5.15 per $100 is the top marginal rate at any price.
Other WA duty rates
A concessional rate applies where the property is your principal place of residence (or a WA business asset) with a dutiable value of $200,000 or less: $1.50 per $100 up to $120,000, then $1,800 plus $4.04 per $100 above $120,000. Non-residential property is assessed on the general rate. Foreign persons buying residential property pay an extra 7% foreign transfer duty on top of whichever scale applies.
When duty is due
The transaction record must be lodged with RevenueWA within two months of the date of the transaction, and duty is payable within one month of the date of the assessment notice. Late lodgement or late payment attracts penalty tax. Your settlement agent normally handles both as part of settlement.
FAQFrequently asked Frequently asked questions
Where these figures come from
Every duty figure on this page comes from RevenueWA, the authority that assesses property transfer duty in Western Australia. Rates, thresholds and first-home concessions are set by the Western Australia government and change with its budget.
- Duty rates, thresholds & concessions — RevenueWA — Transfer duty assessment.
- First Home Owner Grant schemes — FirstHome.gov.au.
Last checked: July 2026. Rates and thresholds are reviewed against the source of record each November, when annual adjustments for the following tax year are published.
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$500,000 WA property — standard buyer ~$17,765 transfer duty
A standard purchase of a $500,000 WA property attracts transfer duty of approximately $17,765 at the residential rate. An eligible first home buyer pays $0 — the first home owner rate exempts homes up to $600,000.
| Property price | $500,000 |
|---|---|
| Transfer duty | ~$17,765 |
| First home buyer? | $0 — under $600k |
| Duty as % of price | 3.55% |
| Foreign buyer? | Add 7% = +$35,000 |
| Authority | RevenueWA |
- First home buyer at $500k $0 duty — exempt
- Duty at $600,000 instead $22,515
- Duty at $400,000 instead $13,015
- Foreign buyer? Add 7% = +$35,000
- Lodgement deadline 2 months from transaction
$700,000 WA property — standard buyer ~$27,265 transfer duty
A standard purchase of a $700,000 WA property attracts transfer duty of approximately $27,265. An eligible first home buyer pays about $16,158 — the concession band runs from $600,000 to $800,000.
| Property price | $700,000 |
|---|---|
| Transfer duty | ~$27,265 |
| Duty as % of price | 3.90% |
| First home buyer? | ~$16,158 (concession) |
| Foreign buyer? | Add 7% = +$49,000 |
| Authority | RevenueWA |
- First home buyer saving ~$11,107
- Duty at $800,000 instead $32,316
- Duty at $600,000 instead $22,515
- Concession ends at $800,000
- Lodgement deadline 2 months from transaction
WA first home owner rate — homes Nil duty to $600,000
From 7 May 2026, eligible WA first home buyers pay no transfer duty on a home (new or established) valued up to $600,000, with a concessional rate to $800,000. The thresholds are the same across the whole state.
| Nil duty up to | $600,000 |
|---|---|
| Concession band | $600,001–$800,000 |
| Full duty above | $800,000 |
| New or established? | Same threshold for both |
| Metro vs regional? | Statewide — no split |
| Grant available? | $10,000 FHOG (new homes) |
- Home at $600,000 $0 duty — saves $22,515
- Home at $700,000 ~$16,158 duty
- Home at $750,000 ~$24,237 duty
- Home at $800,000+ Full residential rate
- Must occupy? Yes — within 12 months
WA first home owner rate — vacant land Nil duty to $450,000
Buying vacant land to build your first home? From 7 May 2026, eligible WA first home buyers pay no transfer duty on land valued up to $450,000, with a concessional rate to $550,000.
| Nil duty up to | $450,000 |
|---|---|
| Concession band | $450,001–$550,000 |
| Full duty above | $550,000 |
| Home threshold instead | $600,000 nil duty |
| FHOG grant? | $10,000 when you build |
| Must live in? | Yes — within 12 months |
- Land at $450,000 $0 duty — saves $15,390
- Land at $500,000 ~$10,070 duty
- Land at $550,000 ~$20,140 duty
- Land above $550,000 Full residential rate
- Eligibility? Never owned in Australia
$300,000 WA property — standard buyer ~$8,835 transfer duty
A $300,000 WA property attracts transfer duty of approximately $8,835 at the residential rate. An eligible first home buyer pays nothing at this price.
| Property price | $300,000 |
|---|---|
| Standard duty | ~$8,835 |
| First home buyer | $0 — fully exempt |
| Duty as % of price | 2.95% |
| Lodgement deadline | 2 months from transaction |
| Authority | RevenueWA |
- First home buyer at $300k $0 — exempt
- Total upfront? $8,835 duty + ~$2k legal
- Duty at $400,000 instead $13,015
- Foreign buyer? Add 7% = +$21,000
- FHOG? $10,000 for new homes
$400,000 WA property — standard buyer ~$13,015 transfer duty
A $400,000 WA property attracts transfer duty of approximately $13,015. An eligible first home buyer pays $0 on a home at this price, and $0 on vacant land too.
| Property price | $400,000 |
|---|---|
| Standard duty | ~$13,015 |
| FHB home? | $0 — under $600k |
| FHB vacant land? | $0 — under $450k |
| Duty as % of price | 3.25% |
| Foreign buyer | Add 7% = +$28,000 |
- First home buyer at $400k $0 — exempt
- Duty at $500,000 instead $17,765
- Duty at $300,000 instead $8,835
- FHOG grant? $10,000 for new homes
- Lodgement deadline 2 months from transaction
Worked examples
| Inputs | Transfer duty payable | Note |
|---|---|---|
| A $800,000 established home, owner-occupier | $32,316 | $32,316 of duty on an $800,000 established home |
FAQFrequently asked questions
How much is stamp duty on a $600,000 property in WA?
For a standard purchase — owner-occupier or investor, not a first home buyer — transfer duty on a $600,000 WA home is $22,515 at the residential rate. An eligible first home buyer pays $0 , because $600,000 is exactly the nil-duty threshold under the first home owner rate that applies from 7 May 2026.
Is stamp duty different for investors vs owner-occupiers in WA?
No. Western Australia applies the same residential rate of transfer duty to investors and owner-occupiers. The only relief tied to how you use the property is the first home owner rate, which requires you to live in the home, and a small concessional rate for a principal place of residence valued at $200,000 or less.
Can I avoid stamp duty as a first home buyer in WA?
Yes, up to a point. Under WA's first home owner rate, transactions entered into on or after 7 May 2026 attract no duty on a home valued up to $600,000 , with a concessional rate from $600,001 to $800,000. Vacant land is free of duty up to $450,000 , with a concession to $550,000. Above those caps the full residential rate applies. WA does not offer an annual property tax as an alternative to paying duty upfront.
When is stamp duty paid in WA?
The transaction must be lodged with RevenueWA within two months of the date of the transaction, and the duty assessed is payable within one month of the date of the assessment notice. Missing either deadline attracts penalty tax. Your settlement agent or conveyancer normally lodges and pays as part of settlement, since duty must be paid before the transfer can be registered with Landgate.
What is the foreign buyer surcharge in WA?
Foreign persons pay foreign transfer duty of 7% of the dutiable value of WA residential property, on top of ordinary transfer duty. On an $800,000 purchase that is an extra $56,000 , taking total duty to roughly $88,316. Sources
The sources behind this calculator
- Revenue NSW — Transfer duty — the NSW transfer duty scale the rent-vs-buy page applies, alongside each other state's published scale
- Moneysmart — Buying a house — the upfront costs of buying: deposit, duty, lenders mortgage insurance and conveyancing
- Moneysmart (ASIC) — the regulator's guidance on buying, borrowing and lenders mortgage insurance
Last checked: September 2026. Duty scales are the state revenue offices' own; they change at each state budget and are verified against the office when they do.