Stamp Duty in Western Australia (WA), Rates & Exemptions 2026
WA stamp duty rates, brackets, and first home buyer exemptions for 2026. Full exemption up to $500,000 plus off-the-plan concessions. Calculate stamp duty in Western Australia.
Reviewed against current legislation on
Definition
Western Australia Stamp Duty
Stamp duty (transfer duty) in Western Australia is a state government tax paid when you purchase property. WA offers an off-the-plan stamp duty concession for apartment purchases (extended to June 2026). Check current terms with the WA Office of State Revenue.
Quick Facts
| FHB Exemption | Full exemption for homes up to $500,000; concession between $500,001 and $700,000 (up to $750,000 in regional WA) |
| FHB Threshold | $500,000 (full exemption), $700,000 (concession), $750,000 (regional WA concession) |
| Foreign Surcharge | 7% surcharge for foreign buyers |
| Key Notes | WA offers an off-the-plan stamp duty concession for apartment purchases (extended to June 2026). Check current terms with the WA Office of State Revenue. |
WA Stamp Duty Rate Brackets
The following table shows the current stamp duty brackets for property purchases in Western Australia.
| Property Value | Rate / Duty |
|---|---|
| $0, $120,000 | 1.9% |
| $120,001, $150,000 | $2,280 + 2.85% over $120,000 |
| $150,001, $360,000 | $3,135 + 3.8% over $150,000 |
| $360,001, $725,000 | $11,115 + 4.75% over $360,000 |
| Over $725,001 | $28,453 + 5.15% over $725,000 |
First Home Buyer Concessions
Full exemption for homes up to $500,000; concession between $500,001 and $700,000 (up to $750,000 in regional WA)
The threshold for first home buyer stamp duty concessions in Western Australia is: $500,000 (full exemption), $700,000 (concession), $750,000 (regional WA concession). Check with your state revenue office for the latest eligibility criteria and application process.
Foreign Buyer Surcharge
7% surcharge for foreign buyers. This surcharge is applied in addition to the standard stamp duty rates shown above. Foreign buyers should factor this additional cost into their purchasing budget.
Tip: Use our Stamp Duty Calculator to get an instant estimate of your stamp duty in Western Australia, including first home buyer concessions and foreign buyer surcharges.
Frequently Asked Questions, WA Stamp Duty
On a $500,000 property in Western Australia, stamp duty is approximately $17,765. This is calculated as $11,115 base + 4.75% on the amount over $360,000 ($140,000 × 4.75% = $6,650), totalling $17,765. First home buyers purchasing a home up to $500,000 are fully exempt from stamp duty.
First home buyers in WA receive a full stamp duty exemption on homes valued up to $500,000 (updated March 2025). A concessional rate applies between $500,001 and $700,000, or up to $750,000 in regional WA. Properties above these thresholds attract full stamp duty.
WA stamp duty uses progressive brackets starting at 1.9% for properties up to $120,000, increasing through four brackets up to 4.75% for the portion between $360,001 and $725,000. Above $725,000, the rate is 5.15% on the excess.
Western Australia offers an off-the-plan stamp duty concession for apartment purchases, extended until June 2026. This makes buying apartments under construction cheaper in terms of upfront government costs, and can be combined with first home buyer concessions where eligible. Check with the WA Office of State Revenue for current concession terms and eligibility.
Stamp Duty in Other States
Related Resources
- Stamp Duty Calculator , Calculate your stamp duty including first home buyer concessions.
- Stamp Duty Exemptions for First Home Buyers , State-by-state breakdown of available exemptions and concessions.
- First Home Owner Grant Western Australia , Learn about the FHOG and other grants in WA.
- Borrowing Capacity Calculator , Estimate how much you can borrow based on your income and expenses.
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Analyse Your Contract FreeLast updated: March 2026. Verify all figures with your state or territory revenue office before making financial decisions.