Western Australia Stamp Duty — How Much Will You Pay?

What is transfer duty in Western Australia?

Transfer duty (still commonly called “stamp duty”) is a state tax charged on property transactions under the Duties Act 2008 (WA). It is a one-off cost payable as part of settlement, administered by RevenueWA. Western Australia runs two rate schedules in parallel — a residential rate restricted to owner-occupiers up to $200,000, and a general rate that applies to everyone else (and to owner-occupiers above $200,000).

Residential rate (principal place of residence ≤ $200,000)

If you are buying a property to live in as your principal place of residence, the residential rate applies only up to $200,000. Above that threshold, the general rate takes over regardless of owner-occupier status.

Source: RevenueWA — Calculate transfer duty. At $200,000 the threshold is low by Australian standards — Victoria caps PPR rates at $550,000; Queensland applies its home concession at every price with no cap.

General rates (investors, owner-occupiers above $200,000)

Investment properties and any buyer purchasing above $200,000 pay the general rate:

Source: RevenueWA — Calculate transfer duty.

First home buyer stamp duty relief in Western Australia

Western Australia operates a dual-threshold first home buyer (FHB) concession — the exemption is the same everywhere, but the top of the concession band is higher in regional WA than in metropolitan Perth and the Peel region.

Metro thresholds (Perth and Peel)

First home buyers purchasing in Perth or the Peel region pay $0 duty on purchases up to $500,000. Between $500,001 and $700,000, duty is calculated at $13.63 per $100 (or part thereof) above $500,000. Above $700,000, no first home relief applies and the general rate takes over — a hard cliff.

Regional thresholds (from 21 March 2025)

First home buyers purchasing outside Perth and Peel pay $0 duty on purchases up to $500,000. Between $500,001 and $750,000, duty is calculated at $11.89 per $100 (or part thereof) above $500,000. Both the higher threshold ($750,000 vs $700,000 metro) and the lower rate ($11.89 vs $13.63) took effect on 21 March 2025 — before that date, regional buyers used the same thresholds as metro.

See the RevenueWA First Home Owner Rate of Duty fact sheet for eligibility detail.

To qualify, you must be an individual aged 18 or over, occupy the property as your principal place of residence for at least 6 months beginning within 12 months of settlement, and neither you nor your spouse/de facto partner can have previously held a relevant interest in residential property in Australia. At least one applicant must be an Australian citizen or permanent resident.

The WA FHB concession stacks with the federal 5% Deposit Scheme — if you qualify for both on the same eligible purchase, you could avoid LMI, pay zero stamp duty, and enter the market with a 5% deposit.

Buying interstate? Compare WA to NSW stamp duty (FHB exemption up to $800,000, taper to $1M), Victoria stamp duty (FHB exemption up to $600,000), Queensland stamp duty (uncapped new-home FHB exemption from 1 May 2025, $700k exempt on established), SA stamp duty (uncapped new-build exemption from 6 Jun 2024, no established relief), and Tasmania stamp duty (hard-cliff exemption on established homes up to $750k, expires 30 Jun 2026).

Worked examples

These figures are computed from the rate tables above. All values are indicative — your final duty depends on buyer eligibility, property location, and whether an off-the-plan or foreign buyers concession applies.

Off-the-plan concession (expires 30 June 2026)

Buyers purchasing a new dwelling in a strata or community title scheme can access an off-the-plan transfer duty concession for contracts entered into on or before 30 June 2026. The concession is applied as a percentage reduction of assessed duty, capped at a maximum $50,000 saving. The percentage depends on construction stage at the contract date:

• Pre-construction (contract before footings complete): 100% of duty on dwellings valued up to $750,000, tapering to 50% between $750,000 and $850,000, and a flat 50% above $850,000. The concession is capped at $50,000 at every price point.
• Under construction (contract after footings but before completion): 75% of duty on dwellings valued up to $750,000, tapering to 37.5% between $750,000 and $850,000, and a flat 37.5% above $850,000. The same $50,000 cap applies.

From 21 March 2025 the concession was extended from multi-tier strata schemes only to include single-tier strata and community title (building) schemes — so eligible townhouses and villas now qualify alongside apartments.

The off-the-plan concession can stack with the first home buyer concession where both apply. A first home buyer purchasing an eligible pre-construction apartment under $500,000 already pays $0 under the FHB exemption; between $500,000 and $700,000 (metro) or $750,000 (regional), the off-the-plan concession reduces the FHB duty further. See the RevenueWA Off-the-Plan Duty Concession page for current eligibility, the taper formula, and application instructions.

When and how do you pay WA transfer duty?

Transfer duty in Western Australia is typically assessed and paid during settlement. Your conveyancer or settlement agent lodges the transaction with RevenueWA and arranges payment — duty must be paid before the transfer can be registered with Landgate and title transferred into your name.

Duty is calculated on the dutiable value, which is the greater of the purchase price and the unencumbered value of the property. For arm's-length sales this is normally the contract price. Late lodgement attracts penalty tax under the Taxation Administration Act 2003 (WA).

Foreign Buyers Duty

Foreign persons acquiring residential property in Western Australia pay an additional 7% Foreign Buyers Duty on the dutiable value, on top of standard transfer duty. The 7% rate applies to both direct and indirect acquisitions by foreign persons — individuals without Australian citizenship or permanent residency, foreign corporations, and foreign trusts.

Western Australia's 7% rate matches South Australia; Queensland, Victoria, and Tasmania charge 8%; New South Wales is highest at 9% (raised from 8% on 1 January 2025). Source: RevenueWA — Foreign Buyers Duty.

Frequently asked questions