Key takeaways
Eligible first home buyers may pay no transfer duty on homes valued up to $500,000, with concessional rates applying above this threshold.
Eligible first home buyers purchasing vacant land may pay no transfer duty on land valued up to $350,000.
Western Australia also offers a concessional transfer duty rate for eligible principal place of residence purchases valued under $200,000.
Stamp duty can significantly affect upfront buying costs, so it's important to factor it into your budget early.
If you're buying property in Western Australia, one of the biggest upfront costs to plan for is stamp duty, officially known as transfer duty and administered by RevenueWA.
Transfer duty is a government tax charged when property ownership changes hands.
In most cases, the buyer pays the duty, and the amount depends on factors including:
the property's dutiable value (generally the purchase price or market value, whichever is higher)
whether you're eligible for the first home owner rate of duty or another concession
whether you are a foreign person and liable for a foreign transfer duty surcharge
In Western Australia, transfer duty is calculated using a sliding scale, meaning higher-value properties generally attract a higher rate of duty.
Understanding how transfer duty works may help you budget more confidently before you buy.
Current Western Australia transfer duty rates (2025–26)
General rate
The general rate applies to most property purchases, including investment properties and homes where you do not qualify for a concession.
Dutiable value | Rate |
|---|---|
$0 – $120,000 | $1.90 per $100 or part thereof |
$120,001 – $150,000 | $2,280 plus $2.85 per $100 or part thereof above $120,000 |
$150,001 – $360,000 | $3,135 plus $3.80 per $100 or part thereof above $150,000 |
$360,001 – $725,000 | $11,115 plus $4.75 per $100 or part thereof above $360,000 |
$725,001 and above | $28,453 plus $5.15 per $100 or part thereof above $725,000 |
Source: RevenueWA – Duties Fact Sheet Residential Land
Concessional rate
A lower concessional rate may apply where the property is a principal place of residence or a WA business asset, and the value of the entire property does not exceed $200,000.
Dutiable value | Concessional rate |
|---|---|
$0 – $120,000 | $1.50 per $100 or part thereof |
$120,001 – $200,000 | $1,800 plus $4.04 per $100 or part thereof above $120,000 |
Source: RevenueWA – Duties Fact Sheet Residential Land
How much is stamp duty in Western Australia?
The amount of transfer duty you pay depends on the property's dutiable value and your eligibility for concessions.
Here's a simplified example using the standard transfer duty rates.
Property price | Estimated transfer duty* |
|---|---|
$650,000 | Approx. $22,490 |
$850,000 | Approx. $33,578 |
$1 million | Approx. $41,278 |
*These examples are illustrative only and do not constitute financial or tax advice. Transfer duty may vary depending on the property, buyer eligibility and applicable concessions. Readers should refer to RevenueWA for current rates and calculations.
Source: RevenueWA – Transfer duty calculator
You can also use the RevenueWA transfer duty calculator or speak with your conveyancer for a more tailored estimate.
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When do you pay stamp duty in Western Australia?
In Western Australia, transfer duty is generally paid as part of the property settlement process.
Your conveyancer or settlement agent will usually calculate and arrange payment to RevenueWA as part of settlement.
Source: WA Government – Transfer duty assessment
Are there stamp duty concessions for first home buyers in Western Australia?
Yes. Eligible first home buyers may qualify for the first home owner rate of duty, which can significantly reduce, or eliminate, the transfer duty payable.
Eligibility for the first home owner rate of duty is subject to RevenueWA's eligibility requirements. Buyers should confirm their eligibility before purchasing.
Homes
From 21 March 2025, the following first home owner rates apply:
Dutiable value | First home owner rate |
|---|---|
$0 – $500,000 | No duty payable |
$500,001 – $700,000 (Metropolitan and Peel regions) | $13.63 per $100 or part thereof above $500,000 |
$500,001 – $750,000 (Outside Metropolitan and Peel regions) | $11.89 per $100 or part thereof above $500,000 |
Above the relevant threshold | General transfer duty rates apply |
Source: RevenueWA – First home owner rate of duty
Vacant land
Dutiable value | First home owner rate |
|---|---|
$0 – $350,000 | No duty payable |
$350,001 – $450,000 | $15.39 per $100 or part thereof above $350,000 |
Above $450,000 | General transfer duty rates apply |
Source: RevenueWA – First home owner rate of duty
The March 2025 changes increased the exemption threshold for homes from $450,000 to $500,000 and extended the concession thresholds for eligible buyers.
Before relying on any threshold or concession amount, buyers should confirm the latest eligibility criteria directly with RevenueWA before purchasing.
Note: As of May 2026, the WA Government has announced further changes to first home buyer thresholds and grant caps, subject to Parliamentary approval. Buyers should check the WA Government website for the latest information.
Off-the-plan duty concession
Western Australia also offers an off-the-plan duty concession for eligible buyers purchasing new dwellings before or during construction.
The concession has been extended, and eligibility criteria apply. Buyers should refer directly to RevenueWA for current concession settings and thresholds.
Source: RevenueWA – Off-the-plan duty concession
Is there a First Home Owner Grant in Western Australia?
Yes. The Western Australian First Home Owner Grant (FHOG) is separate from transfer duty concessions.
Eligible first home buyers purchasing or building a new home may receive a $10,000 grant, subject to the current eligibility requirements. Established homes are generally not eligible for the grant.
The First Home Owner Grant and the first home owner rate of duty are separate entitlements. Eligible buyers may be able to access both on the same purchase.
Before relying on any grant amount or eligibility criteria, buyers should confirm the latest information directly with RevenueWA before purchasing.
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Foreign transfer duty surcharge
Foreign persons acquiring residential property in Western Australia may be liable for foreign transfer duty surcharge in addition to standard transfer duty.
The current surcharge rate is 7% of the dutiable value of the property.
Foreign purchasers should review the latest eligibility requirements and surcharge provisions directly with RevenueWA before purchasing.
What other costs should buyers plan for?
Transfer duty is only one part of the upfront costs involved in buying property.
Other costs may include:
lender fees
conveyancing or legal fees
pest and building inspections
loan establishment costs
Landgate registration fees
strata reports (if applicable)
moving costs
For many buyers, these expenses can add up quickly, which is why it can help to understand your borrowing power and buying costs early in the process.
An Aussie Broker can help you understand the upfront costs involved and explore home loan options that may suit your needs.
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Can stamp duty be added to a home loan?
In some situations, buyers may be able to borrow enough to help cover transfer duty costs as part of their total loan amount.
Whether this is possible depends on:
the lender
your deposit size
your overall financial position
Borrowing additional funds may also increase interest costs over the life of the loan.
Planning ahead for stamp duty costs
Before buying property in Western Australia, it may help to:
estimate your transfer duty early using the RevenueWA transfer duty calculator
check whether you qualify for the first home owner rate of duty
factor all upfront buying costs into your savings plan
understand how transfer duty may affect your borrowing power
speak with a broker or conveyancer before making an offer
Because transfer duty rates, thresholds and concession schemes can change over time, it's important to check the latest government guidance before purchasing property.
If you're preparing to buy a home, an Aussie Broker can help you understand your borrowing power, upfront costs, and home loan options so you can make more informed decisions throughout the buying process.
