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Stamp Duty Calculator Western Australia

Calculate Western Australian transfer duty on residential and investment property purchases. Includes first home buyer concessions, standard duty rates, and foreign purchaser surcharge for 2025–26.

2025–26 WA duty rates First home concession up to $430k Foreign surcharge (7%) Instant calculation
🏘️ WA Transfer Duty Calculator
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Transfer Duty Payable
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Property price
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Base duty
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Concession / exemption
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Foreign surcharge (7%)
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How Transfer Duty Works in Western Australia

In Western Australia, stamp duty is known as transfer duty and is administered by the Department of Treasury (RevenueWA). It's a state tax applied to the purchase of real property and is calculated on the greater of the purchase price or the property's unencumbered market value.

WA uses a tiered rate structure with amounts expressed in dollars plus a percentage of the excess above each threshold. Rates increase progressively with the property value, and different concessions apply for first home buyers and principal place of residence purchases.

Standard WA Transfer Duty Rates (2025–26)

Dutiable ValueDuty Payable
$0 – $120,0001.9% of the dutiable value
$120,001 – $150,000$2,280 + 2.85% of excess over $120,000
$150,001 – $360,000$3,135 + 3.7% of excess over $150,000
$360,001 – $725,000$10,905 + 4.7% of excess over $360,000
Over $725,000$28,010 + 5.7% of excess over $725,000

First Home Buyer Concessions in WA

Western Australia offers duty relief for eligible first home buyers purchasing a home to live in:

  • Full exemption on properties (new or existing) up to $430,000
  • Concessional rates for new homes between $430,001 and $530,000 (sliding scale)
  • No concession for established homes over $430,000 — full duty applies

To qualify, you must be at least 18 years old, an Australian citizen or permanent resident, have never owned residential property in Australia before, and intend to live in the home for at least 12 months.

Eligibility Requirements

You must not have previously received a first home buyer duty concession or exemption in WA or any other Australian state or territory. The property must be in Western Australia and intended as your principal place of residence. If you receive a concession and later sell or move out within 12 months, a refund of duty may be payable.

Worked Examples

Example 1 — First Home Buyer, $400,000 Established Home

ItemAmount
Purchase price$400,000
Standard duty (at $360k–$725k rate)$10,905 + 4.7% of $40,000 = $12,785
FHB exemption (under $430k threshold)–$12,785
Duty payable$0

This buyer pays no stamp duty — a saving of nearly $13,000.

Example 2 — Owner-Occupier, $600,000 Home

ItemAmount
Purchase price$600,000
Duty: $10,905 + 4.7% × ($600k – $360k)$22,185
Duty payable$22,185

As this property exceeds the $430,000 first home buyer threshold and is not eligible for any other concession, full duty applies.

Example 3 — Foreign Investor, $800,000 Property

ItemAmount
Purchase price$800,000
Standard duty (over $725k rate)$28,010 + 5.7% of $75,000 = $32,285
Foreign purchaser surcharge (7% of $800k)$56,000
Total duty payable$88,285

The foreign surcharge significantly increases the total cost of purchase.

Foreign Purchaser Duty Surcharge

Foreign purchasers of residential property in Western Australia pay an additional duty surcharge of 7% of the dutiable value, on top of standard transfer duty rates. A foreign person is broadly defined as someone who is not an Australian citizen or permanent resident, or a corporation with certain foreign connections.

The surcharge applies to residential property only, not commercial or industrial properties. Certain exemptions may be available for New Zealand citizens who hold a Special Category Visa (subclass 444) and meet specific criteria.

Frequently Asked Questions

What is the WA first home buyer stamp duty threshold?▾
First home buyers in WA are fully exempt from transfer duty on properties up to $430,000. For new homes, a sliding concession applies between $430,001 and $530,000. Above $530,000, full duty applies. To qualify, you must intend to live in the property as your principal place of residence.
Is there a First Home Owner Grant in Western Australia?▾
Yes. WA offers a $10,000 First Home Owner Grant for first home buyers who are building or purchasing a new home valued up to $430,000. The grant is paid at settlement and is separate from the stamp duty concession — eligible buyers can receive both. Grant applications are lodged through the Settlement Agent or your bank.
When is transfer duty paid in WA?▾
In Western Australia, transfer duty must be paid within 60 days of the transaction date, or at settlement (whichever comes first). Your settlement agent or conveyancer will typically arrange payment from settlement funds via RevenueWA's Duties Online system.
Does WA have a principal place of residence concession?▾
Unlike some other states, WA does not have a general principal place of residence (PPR) concession for owner-occupiers who are not first home buyers. The main concessions are the first home buyer exemption and off-the-plan concessions. Owner-occupiers pay standard transfer duty rates unless eligible for a specific exemption.
Are pensioners exempt from stamp duty in WA?▾
WA offers a pensioner duty concession for eligible seniors who hold a Pensioner Concession Card or DVA Gold Card. The concession provides an exemption on duty up to $430,000 for a principal place of residence, with a partial concession between $430,001 and $530,000 (similar to the FHB structure but for eligible pensioners).

Disclaimer: WA transfer duty rates, first home buyer thresholds and foreign surcharge rates are subject to change. This calculator reflects RevenueWA published rates for 2025–26 and is for estimation purposes only. Individual circumstances, property type, and concession eligibility can significantly affect actual duty payable. Always confirm figures with your settlement agent or RevenueWA before making financial decisions.

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