These are estimates based on standard Western Australia rates. Actual duty may vary. Use the full calculator → for all states and additional options.
Perth median house price is around $700,000 — stamp duty on that is approximately $27,265 for owner-occupiers.
| Property Value | Owner-Occupier | First Home Buyer |
|---|---|---|
| $300,000 | $8,835 | $0 (FHB exempt) |
| $430,000 | $14,440 | $0 (FHB exempt) |
| $480,000 | $17,015 | $8,508 (partial concession) |
| $530,000 | $19,590 | $19,590 (no concession) |
| $700,000 | $27,265 | $27,265 |
| $1,000,000 | $42,616 | $42,616 |
| $1,500,000 | $68,366 | $68,366 |
WA First Home Buyer Duty Concession
Eligible first home buyers in WA pay zero transfer duty on properties valued up to $430,000. A partial (tapered) concession applies between $430,001 and $530,000. No concession is available for properties $530,000 and above.
Applies to both established homes and vacant land. You must be an Australian citizen or permanent resident and never previously received a first home owner grant or first home buyer duty concession in any Australian state or territory.
Full exemption up to $430,000 · Tapered to $530,000Western Australia uses a progressive bracket system. Foreign buyers pay an additional 7% foreign transfer duty surcharge on top of these rates. For the official current rates, see Western Australia Department of Finance.
| Property Value | Marginal Rate | Max Duty at Band |
|---|---|---|
| $0 – $120,000 | 1.90% | $2,280 |
| $120,001 – $150,000 | 2.85% | $3,135 |
| $150,001 – $360,000 | 3.80% | $11,115 |
| $360,001 – $725,000 | 4.75% | $28,453 |
| Over $725,000 | 5.15% | — |
Western Australia's transfer-duty regime is shaped by an economy that historically leans more on resources royalties than property transactions for state revenue. That has given the WA Treasury more political room to use duty concessions as housing-policy levers without the same revenue sensitivity as the eastern states. The headline marginal rates run from 1.9% to a top of 5.15% — lower than NSW's 5.5% premium rate and well below Victoria's 6.0% middle band.
Combined with Perth's historically lower price points, the practical duty bill on a metro Perth home is typically half or less what an equivalent-percentile Sydney or Melbourne purchase pays. The flip side: WA's FHB threshold ($430,000 full exemption, taper to $530,000) is the lowest in nominal dollars of any state, because it tracks lower Perth medians rather than national prices. RevenueWA reviews the FHB cap roughly every two years and has stepped it up in line with Perth median growth.
WA is also distinctive for running an off-the-plan rebate that successive state governments have extended — up to a 75% duty reduction (capped at $50,000) on eligible new apartment purchases — explicitly to encourage inner-Perth and inner-Fremantle multi-residential supply. Eligibility windows close and re-open with the state budget cycle, so the rebate is often a "now-or-never" deal for off-the-plan buyers in any given year.
Perth's median house price was about $700,000 in early 2026 (REIWA / CoreLogic), having lifted sharply through 2024–25 after a long-flat period. At $700,000 for an owner-occupier:
A WA first home buyer paying $500,000 receives a partial concession: full exemption up to $430,000 and concessional rate on the $70,000 slice above. The FHB bill comes to about $9,110, versus the standard $17,765 — a saving of around $8,655. At a $700,000 home, the FHB concession has fully tapered out and the bill matches the standard $27,265.
For comparison, the same Perth home transacted in 2020 at the then-median of around $480,000 would have cost about $16,950 in duty. The bill has risen by roughly $10,300 in line with the lift in the underlying market — the duty doesn't index, but the bill does, simply through price drift.
Foreign Buyer Duty. Foreign buyers pay an additional 7% surcharge on residential property in WA — matching Queensland and below NSW/VIC's 8%. The surcharge applies on top of the standard schedule and does not interact with the FHB concession (which foreign buyers do not qualify for anyway).
Pensioner Rebate. Eligible age and DVA pensioners purchasing a principal place of residence can receive a transfer-duty rebate, with full exemption up to a prescribed value and tapering above. Combined with WA's lower base rates, the pensioner concession often produces a near-zero duty outcome for downsizers buying outer-metro or regional WA homes.
Off-the-Plan duty rebate. WA's signature housing-supply lever — a rebate of up to 75% (capped at $50,000) for eligible off-the-plan apartment purchases — has been extended several times by successive state governments. The qualifying contract dates and price caps shift each budget cycle, so always verify with RevenueWA before relying on a forward estimate. Buyers in inner-Perth high-rise projects often time signed contracts to fall inside the rebate window.
Regional and rural concessions. Family-farm transfers under the Duties Act 2008 (WA) for qualifying primary-production transfers between family members can attract full exemption. WA's broad geography means rural-residential transactions on lifestyle blocks just outside metro boundaries (e.g. Mundijong, Bullsbrook, Toodyay) sometimes qualify for primary-production concessions if the land has historical farming use — a niche but valuable concession for inter-generational transitions.
Nominal duty on certain trust/restructure transfers. WA allows nominal duty ($20) on a wider range of trust-to-trust and corporate-restructure transfers than the eastern states. This is commonly used by family trusts holding rural property for succession planning, and is one reason WA-based investors structure portfolio holdings differently than NSW or VIC investors.
Duty is computed using the WA Duties Act 2008 2025–26 transfer-duty schedule with marginal rates from 1.9% to 5.15%. The FHB concessional scale is applied separately for eligible buyers — full exemption to $430,000 with concessional tapering to $530,000 (vacant land has its own lower thresholds). Foreign Buyer Duty 7% applies in addition. The model does not include the Off-the-Plan rebate, Pensioner Rebate, family-farm exemption, or nominal-duty restructure transactions.
Sources: RevenueWA — Transfer duty; RevenueWA — First home owner duty concession; RevenueWA — Foreign Buyer Duty; Duties Act 2008 (WA); REIWA market data and CoreLogic Home Value Index for the Perth median.
Reviewed: 18 May 2026 · Updated for: 2025–26 WA transfer duty schedule and current FHB / off-the-plan / foreign-buyer settings · Editor: AussieCalc Editorial Team
How much is stamp duty on a $500,000 property in WA? ▾
Transfer duty on a $500,000 property in Western Australia is $17,765 for an owner-occupier. A first home buyer receives a partial concession at this price — the full exemption only applies up to $430,000.
What is the first home buyer duty exemption threshold in WA 2026? ▾
In 2026, first home buyers in WA pay zero transfer duty on properties up to $430,000. A tapered concession applies between $430,001 and $530,000. Above $530,000, the full duty rate applies with no concession.
How much stamp duty do I pay on a $700,000 property in WA? ▾
Transfer duty on a $700,000 property in Western Australia is $27,265. No first home buyer concession applies at this price as it exceeds the $530,000 taper end threshold.
Does WA have a foreign buyer surcharge? ▾
Yes. Foreign buyers in Western Australia pay an additional 7% foreign transfer duty surcharge on top of the standard rates. This applies to purchases of residential property by foreign persons.
Are there stamp duty exemptions for pensioners in WA? ▾
Yes. The WA government offers a duty concession for age and DVA pensioners purchasing a principal place of residence. Eligible pensioners may receive a full or partial concession depending on the property value and prescribed limits. Check with RevenueWA for current eligibility criteria.
What is the WA off-the-plan duty rebate? ▾
A rebate of up to 75% of transfer duty (capped at $50,000) applies to eligible off-the-plan apartment purchases. The rebate has been extended multiple times by successive WA governments to encourage inner-Perth multi-residential supply. The eligible-contract-date window and price caps shift each budget cycle, so always check the current RevenueWA settings before factoring the rebate into a purchase decision.
Does WA tax interstate or overseas property holdings? ▾
No. WA assesses land tax only on land located in Western Australia. The land-tax rate is not affected by your holdings in other states or overseas. (This is in contrast to Queensland's 2022 aggregation proposal, which was repealed before commencement.)
Can transfers between family members get a duty concession in WA? ▾
WA's Duties Act 2008 allows nominal duty ($20) on certain trust-to-trust and family-trust restructures, and full exemption on qualifying family-farm transfers between related primary-production family members. Spouse-to-spouse transfers of the principal place of residence are typically exempt; investment-property transfers between spouses are generally dutiable unless under a court order or binding financial agreement.
When is WA transfer duty due? ▾
Transfer duty must be paid within two months of the dutiable transaction (contract or transfer, whichever first triggers liability). Late payment attracts interest under the WA Taxation Administration Act 2003. Conveyancers typically lodge and pay duty through RevenueWA's online system at or before settlement.