Work out your duty in seconds
Our free WA calculator applies the current rates and concessions for you.
How transfer duty is calculated in WA
Duty is charged on the dutiable value of the property: the purchase price or market value, whichever is greater. The 2026-27 scale is:
| Property value | Duty |
|---|
| $0 to $120,000 | $1.90 per $100 |
| $120,001 to $150,000 | $2,280 plus $2.85 per $100 over $120,000 |
| $150,001 to $360,000 | $3,135 plus $3.80 per $100 over $150,000 |
| $360,001 to $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 |
What you might pay
Estimates for an owner-occupier under current WA rates. Figures exclude title registration and other fees.
| Price | Owner-occupier
(established) | First home buyer
(established) | First home buyer
(new home) |
|---|
| $500,000 | $17,765 | $0 | $0 |
| $650,000 | $24,890 | $8,075 | $8,075 |
| $750,000 | $29,740.50 | $24,225 | $24,225 |
| $850,000 | $34,890.50 | $34,890.50 | $34,890.50 |
| $1,000,000 | $42,615.50 | $42,615.50 | $42,615.50 |
Your circumstances change the numbers. Run your own figures in the WA calculator.
Concessions and exemptions
First home owner rate
For contracts from 7 May 2026: homes up to $600,000 pay no duty, with a concessional rate of $16.15 per $100 to $800,000. Vacant land is exempt to $450,000 with a concession to $550,000. There is no longer a metro versus regional split. Until the legislation commences (expected late July 2026), RevenueWA assesses at the previous thresholds and refunds the difference.
Concessional residential rate
Owner-occupied homes valued at $200,000 or less attract a lower concessional rate.
Off-the-plan concession
Extended to 30 June 2028. Pre-construction contracts up to $800,000 get 100% of duty waived (capped at $50,000), phasing to 50% at $900,000 and above. Under-construction contracts get 75% phasing to 37.5%.
Foreign buyers duty
Foreign persons pay a 7% surcharge on residential property, charged even where the first home owner rate reduces duty to nil.
Frequently asked questions
Do first home buyers pay stamp duty in WA, and what changed in the 2026 Budget?
For contracts from 7 May 2026, no duty applies on homes up to $600,000, with a concession to $800,000, and vacant land is exempt to $450,000 with a concession to $550,000. There is no longer a Perth versus regional split. Buyers who sign before the legislation commences (expected late July 2026) are assessed under the old thresholds first and then refunded the difference.
How much is stamp duty in WA?
Transfer duty on residential property is charged on a sliding scale from 1.9 per cent up to 5.15 per cent. A $700,000 home attracts $27,265 at the general rate. Use our calculator above for your exact figure.
When is stamp duty payable in WA?
The transaction must be lodged with RevenueWA within two months of the contract date, and duty is payable by the due date on the assessment notice. In practice, duty is paid before settlement because the transfer cannot be registered without it.
Who pays stamp duty, the buyer or the seller?
The buyer pays transfer duty in WA. It is a cost on top of the purchase price and is usually organised by your settlement agent or conveyancer as part of the settlement process. The seller has no duty liability on a standard sale.
Is there a stamp duty concession for off-the-plan apartments in WA?
Yes. WA offers an off-the-plan duty concession for buyers of units and apartments in strata developments, extended to 30 June 2028. Pre-construction contracts up to $800,000 can have 100% of duty waived (capped at $50,000), phasing down to 50% for higher values.
Do pensioners get a stamp duty concession in WA?
No. WA has no pensioner or seniors-specific transfer duty concession or downsizer relief. The main residential concessions are the first home owner rate, the concessional rate for homes under $200,000, and the off-the-plan concession, none of which are age based.
Can I add stamp duty to my home loan in WA?
Not directly, as duty must be paid around settlement for the transfer to register. Buyers with sufficient deposit or equity can sometimes increase their loan to cover it, subject to lender approval. First home buyers within the exemption thresholds avoid the problem entirely.
How much extra do foreign buyers pay in WA?
Foreign persons pay a foreign buyers duty surcharge of 7 per cent of the dutiable value on residential property, in addition to standard transfer duty. Australian citizens and permanent residents are excluded.
How we check these WA rates
First home buyer thresholds reflect the 7 May 2026 WA Budget (contracts from 7 May 2026; legislation expected to commence late July 2026 with refunds for the interim). Verified against official government sources, current as at 11 July 2026.
Compare with other states in our Australia-wide stamp duty FAQ, or jump straight to the WA stamp duty calculator.
General information only, not legal or financial advice. Duty is assessed by the relevant state revenue office; confirm your figure with your licensed conveyancer or conveyancing solicitor.
