Western Australia stamp duty on any purchase price.
Western Australian transfer duty has five general bands from 1.9% to 5.15%, and a first home owner rate that was lifted on 7 May 2026. This page sets out the WA rates as at October 2026, the new first home owner thresholds, the small concessional rate for low-value homes, the 7% foreign surcharge and two worked purchases.
Western Australia stamp duty rates (general / investment)
Since 7 May 2026 eligible first home buyers pay no duty on a home up to $600,000, then a concessional rate to $800,000. Foreign buyers pay a 7% surcharge even where first home relief applies.
WA's general rate is charged per $100 or part of $100. Duty is $1.90 per $100 on the first $120,000, then $2,280 plus $2.85 per $100 over $120,000 to $150,000, then $3,135 plus $3.80 per $100 over $150,000 to $360,000, and $11,115 plus $4.75 per $100 over $360,000 to $725,000. Above $725,000 it is $28,453 plus $5.15 per $100.
The WA scale is the one an investor pays and the one a home buyer pays outside the concessions. Unlike Victoria and Queensland, there is no owner-occupier schedule across the middle of the market, so the main relief for a home buyer is the first home owner rate, and a small concession exists only for properties worth no more than $200,000.
| Price bracket | Base duty | Rate |
|---|---|---|
| $0 to $120,000 | $0 | 1.9% of the amount over $0 |
| $120,000 to $150,000 | $2,280 | 2.85% of the amount over $120,000 |
| $150,000 to $360,000 | $3,135 | 3.8% of the amount over $150,000 |
| $360,000 to $725,000 | $11,115 | 4.75% of the amount over $360,000 |
| $725,000 to and above | $28,453 | 5.15% of the amount over $725,000 |
First home buyer stamp duty in Western Australia
The first home owner rate for homes was raised for transactions commencing on or after 7 May 2026. An eligible first home buyer pays no duty up to $600,000. From $600,001 to $800,000 duty is $16.15 per $100 or part above $600,000, and above $800,000 the general rate applies. The First Home Owner Grant cap for homes south of the 26th parallel rose to $800,000 on the same date.
The earlier thresholds were lower: $450,000 for transactions from 9 May 2024, and $500,000 from 21 March 2025 to 6 May 2026. For vacant land the 2026 rate is no duty to $450,000 and $20.14 per $100 above $450,000 to $550,000. If you are not pre-approved, duty is assessed at the general rate and paid at or before settlement, after which you can apply for reassessment and a refund. RevenueWA sets the eligibility and residency conditions, so read them before you rely on the exemption.
Concessional rate and owner-occupier rules in WA
WA's concessional rate applies to a principal place of residence, or a WA business asset, where the entire property value is no more than $200,000. Duty is $1.50 per $100 up to $120,000, then $1,800 plus $4.04 per $100 over $120,000 to $200,000. In practice it affects low-priced regional homes and vacant-land-sized purchases rather than a typical metropolitan purchase.
Above that, there is no owner-occupier discount in the general schedule, so a Perth home buyer who is not a first home buyer pays the same table as an investor. We found no WA off-the-plan duty concession on RevenueWA's pages. Because the first home thresholds changed this year, a buyer with a contract signed shortly either side of 7 May 2026 should confirm which version applies to the commencement date of their transaction.
Foreign buyer surcharge in Western Australia
Foreign transfer duty is 7% of the dutiable value and is chargeable even where the first home owner rate would otherwise apply. Every person acquiring an interest in land in WA must complete a foreign buyers duty declaration, whether or not they are a foreign person. Foreign owners may also be liable for a land tax surcharge; RevenueWA's foreign transfer duty page carries the definitions.
When Western Australia stamp duty is paid
For a transaction using the first home owner rate without pre-approval, duty is payable at or before settlement. More generally, RevenueWA's assessment notice states the due date, and penalty tax can apply if an assessment is not paid on time; lodging an objection does not defer liability. If the consideration increases after the duty has been endorsed, the increase must be lodged for reassessment within two months.
Worked examples: Western Australia stamp duty step by step
Both examples use illustrative round prices, not market statistics, and are calculated from the same rates as the calculator above, as at October 2026. Check the revenue office for the latest figures before you rely on them.
Investment purchase at $700,000
An investor buys a $700,000 house in Perth to rent out and pays the general rate. This is an illustrative price, not a market statistic.
- The price sits in the $360,000 to $725,000 bracket: $11,115 + 4.75% × ($700,000 − $360,000) = $11,115 + $16,150 = $27,265.
- Duty payable: $27,265 (3.90% of the price).
First home owner purchase at $700,000
An eligible first home buyer buys a $700,000 home to live in, sitting inside the concessional band between $600,000 and $800,000.
- The price sits in the $360,000 to $725,000 bracket: $11,115 + 4.75% × ($700,000 − $360,000) = $11,115 + $16,150 = $27,265.
- A first-home partial concession applies in this band; the calculator's result is shown below.
- Duty payable: $16,150 (2.31% of the price).
- For comparison, the same purchase without that concession or schedule would cost $27,265, so the difference is $11,115.
Stamp duty in other states
Rates, concessions and due dates differ sharply between jurisdictions. Compare Western Australia with the other state and territory calculators:
- Victoria stamp duty calculator
- New South Wales stamp duty calculator
- Queensland stamp duty calculator
- South Australia stamp duty calculator
- Tasmania stamp duty calculator
- Australian Capital Territory stamp duty calculator
- Northern Territory stamp duty calculator
Related tools and reading
- All InvestorJoint property calculators
- The Perth property cycle in 2026
- Which property purchase costs are deductible
Frequently asked questions
What is the WA first home owner rate of duty from 7 May 2026?
For homes, eligible first home buyers pay no duty up to $600,000. From $600,001 to $800,000 duty is $16.15 per $100 or part above $600,000, and above $800,000 the general rate applies. The earlier threshold was $500,000 from 21 March 2025.
What are the first home owner rates for vacant land in WA?
From 7 May 2026, no duty applies to vacant land up to $450,000, with $20.14 per $100 above $450,000 up to $550,000. The general rate applies above $550,000.
Do foreign buyers pay duty on top of the first home owner rate?
Yes. Foreign transfer duty of 7% of the dutiable value is still chargeable even where the first home owner rate applies, according to RevenueWA.
Is there a WA concession for cheaper homes?
Yes, a concessional rate applies to a principal place of residence or WA business asset where the entire value is no more than $200,000: $1.50 per $100 up to $120,000, then $1,800 plus $4.04 per $100 to $200,000.
What happens if I am not pre-approved for the first home owner rate?
Duty is assessed at the general rate and must be paid at or before settlement. After approval you can apply for a reassessment and refund of the difference.
Where can I verify WA's rates?
RevenueWA's transfer duty pages at wa.gov.au publish the current rates and an official calculator. Check them before settlement, since rates and thresholds change.
Do I pay stamp duty on the contract price or the valuation?
On the dutiable value, which is usually the contract price. If the market value is materially higher (for example a discounted sale to a family member), the revenue office can substitute the valuation. For arm's-length open-market purchases the contract price is the answer.
Is stamp duty tax deductible for an investment property?
Not as an immediate deduction. Stamp duty on an investment property is added to the property's cost base, which reduces the capital gain when you eventually sell. Stamp duty on your own home is never deductible. Ask your accountant about your own position.