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.

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 ExemptionFull 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 Surcharge7% surcharge for foreign buyers
Key NotesWA 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 ValueRate / Duty
$0 — $120,0001.9%
$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

Stamp Duty in Other States

Related Resources

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Last updated: March 2026. Verify all figures with your state or territory revenue office before making financial decisions.