Stamp Duty WA 2026: Rates, Calculator Examples And First Home Buyer Concessions

Stamp duty in WA (officially transfer duty) is charged on a sliding scale that starts at A$1.90 per A$100 and reaches A$28,453 plus A$5.15 per A$100 above A$725,000. On a A$600,000 home the general rate works out to A$22,515, and on A$900,000 it is A$37,465.50. Since 7 May 2026, eligible first home buyers pay no duty on a home up to A$600,000 and a reduced amount up to A$800,000, anywhere in the state.

Transfer duty is usually the largest government charge in a Western Australian property purchase, and it is paid in cash on top of your deposit. This guide sets out the rate table exactly as RevenueWA publishes it, shows the arithmetic a stamp duty calculator WA buyers use would do for three common prices, and explains the first home owner rate, the off-the-plan concession, foreign transfer duty, timing at settlement and the Landgate fees that sit alongside duty. Figures are current as at October 2026.

• What Stamp Duty In WA Is
• Western Australia Stamp Duty Rates For 2026
• How To Calculate Transfer Duty WA By Hand
• Worked Examples At A$600,000, A$900,000 And A$1.5 Million
• First Home Buyer Stamp Duty WA
• Off-The-Plan Duty Concession
• Foreign Transfer Duty
• When Duty Is Due And How It Is Paid
• Landgate Transfer And Mortgage Fees
• How WA Compares With South Australia
• What Drives The Cost
• Step By Step Checklist
• Frequently Asked Questions
• The Short Version

What Stamp Duty In WA Is

“Stamp duty” is the everyday name. The legal name in Western Australia is transfer duty, charged under the Duties Act 2008 and administered by RevenueWA. It applies when you buy land, including a house, unit, vacant block or commercial property, and in some other transfers such as gifts of property between family members. The buyer (the transferee) pays it.

Duty is worked out on the dutiable value, which for a normal sale between unrelated parties is normally the purchase price. Liability arises when the contract is signed, not at settlement. RevenueWA’s fact sheet on the transfer of residential land states that for an offer and acceptance, liability arises on the date the contract was entered into.

General Rate Versus Residential Rate

Older guides talk about a separate “residential rate”. According to the RevenueWA fact sheet on transfer of residential land, the residential rate applied to transactions from 1 July 2008 to 30 June 2022. From 1 July 2022 the general rate applies to all residential and commercial land, unless a concessional rate applies, and the general rate is the same scale the residential rate used to be. So in 2026 there is one main scale for everyone, plus concessions for particular buyers.

Western Australia Stamp Duty Rates For 2026

These are the general rates published on RevenueWA’s transfer duty assessment page, copied bracket by bracket. They apply unless the Duties Act provides otherwise. The rates have not changed in the 2026-27 State Budget: PwC’s summary of the 2026-27 Western Australian Budget lists changes to first home buyer and off-the-plan concessions but none to the general scale.

The Concessional Rate For Low-Value Homes

A concessional rate exists for a principal place of residence or a WA business asset where the whole property value does not exceed A$200,000. The published scale is A$1.50 per A$100 or part thereof up to A$120,000, then A$1,800 plus A$4.04 per A$100 or part thereof above A$120,000, up to A$200,000. Very few Perth homes fall under that ceiling, but it can matter for regional purchases.

How To Calculate Transfer Duty WA By Hand

Every online stamp duty calculator WA buyers use runs the same four steps, and you can check its answer yourself:

1. Find the bracket your dutiable value falls in.
2. Subtract the bracket’s lower limit from your price to get the excess.
3. Divide the excess by 100 and round up to the next whole number. This is the “or part thereof” rule: a part of A$100 counts as a full A$100.
4. Multiply by the bracket’s rate per A$100 and add the bracket’s base amount.

The base amounts are not marginal steps you need to add yourself. A$11,115, for example, is already the total duty on the first A$360,000, so you only add the duty on the slice above that.

Worked Examples At A$600,000, A$900,000 And A$1.5 Million

The figures below were calculated with a script from the general rate table above, using the round-up rule. They assume a buyer who is not a first home buyer and not a foreign person, buying an established property.

As a share of the price, that is about 3.75% at A$600,000, 4.16% at A$900,000 and 4.56% at A$1.5 million. The effective rate creeps up with price because more of the value sits in the top bracket. If the price is not a round number, remember to round the excess up: a price of A$600,050 has an excess of A$240,050, which counts as 2,401 lots of A$100.

First Home Buyer Stamp Duty WA

First home buyers who qualify for the first home owner rate of duty pay much less, and often nothing. The thresholds were raised in the 2026-27 State Budget, and the regional split was removed.

Thresholds From 7 May 2026

These figures come from RevenueWA’s transfer duty assessment page and match PwC’s budget summary, which describes the home thresholds moving from “up to A$500,000” to “up to A$600,000” for the full exemption, and the concessional ceiling moving to A$800,000 statewide. PwC also notes that from 7 May 2026 vacant land buyers no longer need to be eligible for the First Home Owner Grant to get the duty concession, provided they are within the duty thresholds, and that the grant’s property value cap rose from A$750,000 to A$800,000.

Perth And Peel Versus Regional WA

Before 7 May 2026, the concessional ceiling depended on location. This matters if your contract was signed earlier in 2025 or 2026.

First Home Buyer Examples

Using the 7 May 2026 thresholds, a first home buyer paying A$600,000 pays no duty at all, saving the full A$22,515. At A$700,000 the duty is 1,000 lots of A$100 above A$600,000 at A$16.15, which is A$16,150, compared with A$27,265 at the general rate. At A$900,000 the concession no longer applies and the general rate figure of A$37,465.50 is payable. The concessional band is steep on purpose: by A$800,000 the first home owner figure (A$32,300) is almost the same as the general rate (A$32,315.50).

Eligibility is assessed by RevenueWA, usually through your settlement agent. If the first home owner grant or rate is not approved before settlement, the page says duty is assessed at the general rate and must be paid at or before settlement, so get your application in early. A mortgage broker in Perth can factor the concession into your borrowing and deposit numbers before you sign.

Off-The-Plan Duty Concession

WA offers a concession for buyers of new off-the-plan dwellings, and it is not limited to first home buyers. According to RevenueWA’s off-the-plan duty concession page, it now runs for contracts entered into up to 30 June 2028. For contracts from 12 March 2026 it also covers new dwellings in survey-strata and community titles (land) schemes, as well as single-tiered and multi-tiered strata schemes. Before 21 March 2025 it was limited to multi-tiered buildings such as apartments.

Example: a pre-construction townhouse at A$850,000 attracts general duty of A$34,890.50. It is 500 lots of A$100 over A$800,000, so the concession drops by 25 percentage points to 75%, worth about A$26,168, leaving about A$8,723 to pay. The application is made on Form FDA53, normally lodged by your settlement agent, and must be made within 12 months of being registered on the certificate of title. Late applications are not accepted.

Foreign Transfer Duty

Foreign persons buying residential land pay foreign transfer duty on top of ordinary duty. RevenueWA’s fact sheet states the rate is 7%, and PwC’s 2026-27 budget summary also refers to “additional foreign purchaser duty (7%)”. The surcharge is charged on the dutiable value of the foreign person’s interest. On a A$600,000 home bought entirely by a foreign person, that is A$42,000 of foreign transfer duty plus A$22,515 of general duty, A$64,515 in total. The 2026-27 Budget added a new exemption for locally based builders with foreign ownership who add net new dwellings and sell them within two years.

When Duty Is Due And How It Is Paid

Liability arises on the contract date. RevenueWA’s fact sheet says a hard copy instrument must be lodged within two months of the date liability arises. In practice most residential purchases are electronic: your settlement agent or lawyer lodges the transaction through RevenueWA’s online duties system, and the duty is paid out of the funds at settlement, alongside the Landgate registration fee. Landgate will not register the transfer into your name until duty is paid.

Lodging an objection to an assessment does not remove or defer the liability to pay, and penalty tax may apply if an assessment is not paid by its due date. Budget for duty in cash: lenders generally do not add it to the loan unless your deposit and borrowing capacity allow it. A Perth settlement agent or conveyancer will give you the exact figure in the settlement statement.

Landgate Transfer And Mortgage Fees

Separate from duty, Landgate charges a fee to register the transfer and, if you borrow, a fee to register the mortgage. Landgate’s 2026-27 search and lodgement fee schedule (as at 1 July 2026) lists these amounts, which are not subject to GST.

So the total government charges on a A$600,000 purchase with a loan, for a buyer paying the general rate, are A$22,515 duty plus A$335.10 transfer fee plus A$225.10 mortgage fee, A$23,075.20 in all. Settlement agent fees, electronic settlement fees, searches and the cost of the move itself come on top. If you are budgeting the whole move, include removalists in Perth in the same spreadsheet.

How WA Compares With South Australia

South Australia’s scale tops out at A$21,330 plus A$5.50 per A$100 above A$500,000, according to RevenueSA’s rate of stamp duty page. The same script was used to calculate both columns.

The first home buyer picture is different: South Australia gives eligible first home buyers full relief on new homes and vacant land with no value cap, but nothing on established homes, while WA’s first home owner rate covers established and new homes up to A$800,000. For other states and services, our Australia services hub brings the relevant guides together.

What Drives The Cost

• The dutiable value. Normally the purchase price. Chattels such as furniture can be added to the value in some cases, particularly for foreign transfer duty.
• Which bracket you land in. Above A$725,000 every extra A$100 costs A$5.15 in duty.
• First home owner status. Worth up to A$22,515 at A$600,000 under the thresholds from 7 May 2026.
• The contract date. Thresholds for first home buyers and off-the-plan buyers depend on when the contract was signed, not when it settles.
• Off-the-plan timing. Signing before construction starts gives a larger concession than signing during construction.
• Foreign ownership. Adds 7% of the value of the foreign person’s interest.
• Property type. Vacant land has its own first home owner thresholds, and homes on low-value land may use the concessional rate.

Step By Step Checklist

1. Before making an offer, run the price through RevenueWA’s online calculator and check the result against the rate table above.
2. Check whether you qualify for the first home owner rate, and whether your contract date falls before or after 7 May 2026.
3. For a new dwelling, confirm whether construction has started at the contract date, as that decides the off-the-plan concession level.
4. Declare any foreign ownership on the transferee forms; getting this wrong leads to reassessment and penalties.
5. Add the Landgate transfer and mortgage fees to your budget.
6. Ask your settlement agent to lodge concession applications (such as Form FDA53) before settlement.
7. Keep the funds for duty available in cleared money for settlement day.
8. After settlement, keep the duty assessment with your records, as you may need it for capital gains tax cost base purposes later.

Frequently Asked Questions

How Much Is Stamp Duty In WA On A A$600,000 House?

At the general rate it is A$22,515. The price sits in the A$360,001 to A$725,000 bracket, so the duty is A$11,115 plus A$4.75 for each A$100 above A$360,000. That excess is A$240,000, or 2,400 lots of A$100, which adds A$11,400. An eligible first home buyer signing a contract from 7 May 2026 pays nothing on a A$600,000 home, because it is at the full exemption threshold.

Is There A Stamp Duty Calculator WA Buyers Can Trust?

RevenueWA publishes an online calculator on wa.gov.au, and its result is the one that counts because RevenueWA issues the assessment. Third-party calculators from banks and comparison sites can be useful for quick estimates, but some are slow to update after budget changes such as the May 2026 first home owner thresholds. You can check any result by hand using the rate table and the round-up rule set out in this guide.

Do First Home Buyers Pay Stamp Duty In WA?

Not on a home up to A$600,000 or vacant land up to A$450,000, for transactions from 7 May 2026, provided they meet RevenueWA’s first home owner rules. Between A$600,000 and A$800,000 for homes, a concessional rate of A$16.15 per A$100 above A$600,000 applies. Above A$800,000 the general rate applies to the whole price. First home buyer stamp duty WA relief now works the same way in Perth, Peel and the regions.

Is Transfer Duty WA The Same As Stamp Duty?

Yes. Transfer duty is the official term used by RevenueWA and the Duties Act 2008, while stamp duty is the common name, dating from when documents were physically stamped to show duty had been paid. Both refer to the same tax on buying land in Western Australia. You will see “transfer duty” on your assessment notice and on the settlement statement your settlement agent prepares.

When Do You Pay Western Australia Stamp Duty?

Liability arises when you sign the contract, but in most purchases the duty is paid at settlement out of the settlement funds. RevenueWA’s fact sheet says paper instruments must be lodged within two months of the liability date. Your settlement agent handles lodgement and payment, and the transfer is not registered at Landgate until duty has been paid. Penalty tax can apply if an assessment is paid late.

Can You Add Stamp Duty To Your Home Loan In WA?

Sometimes, but it depends on the lender and your loan-to-value ratio. Duty is a cost of buying rather than part of the property’s value, so borrowing it usually means borrowing a higher percentage of the purchase price, which can trigger lenders mortgage insurance or exceed limits. Most buyers pay it from savings. A broker can show how duty affects the deposit you need.

Do Foreign Buyers Pay Extra Stamp Duty In WA?

Yes. Foreign persons buying residential land pay foreign transfer duty at 7% of the dutiable value of their interest, on top of general duty. On a A$900,000 property owned entirely by a foreign person, that is A$63,000 extra, making A$100,465.50 in total. Some exemptions exist, including a new one from 7 May 2026 for locally based builders adding net new dwellings.

The Short Version

• WA’s general transfer duty scale runs from A$1.90 per A$100 to A$28,453 plus A$5.15 per A$100 above A$725,000, rounding each part of A$100 up.
• General duty is A$22,515 at A$600,000, A$37,465.50 at A$900,000 and A$68,365.50 at A$1.5 million.
• From 7 May 2026 eligible first home buyers pay nothing up to A$600,000 and a concessional rate up to A$800,000, statewide.
• Off-the-plan buyers can get up to 100% off (capped at A$50,000) for contracts up to 30 June 2028.
• Foreign buyers add 7%, and Landgate transfer and mortgage fees add a few hundred dollars more.

This guide is general information, not legal or financial advice, so confirm current rates and your eligibility with RevenueWA or your settlement agent before you sign.