Calculate Western Australian transfer duty (stamp duty) with the higher first home owner rate thresholds that started on 7 May 2026 and the off-the-plan concession. A $650,000 home costs $24,890 in duty at the general rate, but an eligible first home buyer pays only $8,075, and nothing at all up to $600,000.
WA Stamp Duty Calculator
Transfer duty, first home owner rate and off-the-plan concession · Updated 13 October 2026
- Duty before off-the-plan concession
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- Off-the-plan concession
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- Duty at the general rate
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- Your saving
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- Duty as a share of the price
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RevenueWA rates for agreements from 7 May 2026. Foreign transfer duty (7%) is not included.
WA transfer duty rates
Duty is charged per $100 of dutiable value, with part of $100 counted as a full $100. The dutiable value is the price, or the property’s unencumbered value if that is higher, and includes GST where it applies.
| Dutiable value | General rate |
|---|---|
| $0 – $120,000 | $1.90 per $100 |
| $120,001 – $150,000 | $2,280 plus $2.85 per $100 over $120,000 |
| $150,001 – $360,000 | $3,135 plus $3.80 per $100 over $150,000 |
| $360,001 – $725,000 | $11,115 plus $4.75 per $100 over $360,000 |
| Over $725,000 | $28,453 plus $5.15 per $100 over $725,000 |
A lower concessional rate applies to a home you will live in (or a WA business asset) when the whole property is worth $200,000 or less: $1.50 per $100 up to $120,000, then $1,800 plus $4.04 per $100 over $120,000.
First home owner rate from 7 May 2026
The WA Government lifted the first home owner rate thresholds for agreements signed on or after 7 May 2026, and the old split between Perth and regional properties no longer applies.
| Property | No duty up to | Reduced rate | General rate above |
|---|---|---|---|
| Home (new or established) | $600,000 | $16.15 per $100 over $600,000 | $800,000 |
| Vacant land to build a home | $450,000 | $20.14 per $100 over $450,000 | $550,000 |
For agreements from 21 March 2025 to 6 May 2026, the limits were $500,000 (no duty) and $700,000 in the Perth metropolitan and Peel regions or $750,000 elsewhere. If you signed in that window, those older thresholds apply to you.
Who qualifies for the first home owner rate
- Eligibility follows the First Home Owner Grant rules, but the rate also applies to established homes and to homes above the grant’s value cap.
- You need pre-approval, or approval for the grant, before settlement. Otherwise you pay the general rate at settlement and apply for a refund later.
- If you later have to repay the grant, the transaction is reassessed at the general rate.
Off-the-plan concession
Buyers of a new dwelling off the plan in a strata or community titles scheme get an upfront concession on contracts signed up to 30 June 2028. From 12 March 2026 it also covers survey-strata homes.
- Signed before construction starts: 100% of the duty for dwellings up to $800,000, falling to 50% at $900,000 and above.
- Signed during construction: 75% of the duty up to $800,000, falling to 37.5% at $900,000 and above.
- The concession is capped at $50,000.
Example: an investor buys a $2,500,000 apartment before construction starts. General duty is $119,865.50; half of that would be $59,932.75, but the cap limits the concession to $50,000, leaving $69,865.50 to pay.
Worked examples
| Price | General rate | First home buyer (home) |
|---|---|---|
| $500,000 | $17,765 | $0 |
| $600,000 | $22,515 | $0 |
| $650,000 | $24,890 | $8,075 |
| $700,000 | $27,265 | $16,150 |
| $800,000 | $32,315.50 | $32,300 |
| $900,000 | $37,465.50 | $37,465.50 |
For vacant land, a first home buyer pays nothing on a $400,000 block (general rate $13,015) and $10,070 on a $500,000 block (general rate $17,765).
FAQs
How much is stamp duty on a $600,000 house in WA?
$22,515 at the general rate. An eligible first home buyer pays nothing for agreements signed from 7 May 2026.
Is there a separate rate for Perth and regional WA?
Not any more for first home buyers. The Perth and Peel versus regional thresholds applied only to agreements from 21 March 2025 to 6 May 2026.
Do foreign buyers pay more?
Yes. Foreign transfer duty of 7% applies on top of general duty, charged on the foreign buyer’s share of the property, even when the first home owner rate applies to the purchase.
Related calculators
- NSW Stamp Duty CalculatorTransfer duty in New South Wales
- Borrowing Power CalculatorHow much a lender may lend you
- Mortgage Repayment CalculatorRepayments on your home loan
Sources
- WA Government: Transfer duty assessment (rates of duty) · updated 30 July 2026
- RevenueWA: First Home Owner Rate of Duty fact sheet (PDF) · as at 28 July 2026
- WA Government: Apply for an off-the-plan duty concession · updated 29 July 2026
Figures current as of 13 October 2026
Each formula is checked against a separate test sheet with at least three worked examples. Results are estimates based on the numbers you enter and the published rules; your actual figures may differ. This is general information, not financial or tax advice.
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