Stamp Duty in Western Australia (WA), Rates & Exemptions 2026

WA stamp duty rates and 2026 first-home relief. Eligible buyers pay no duty up to $600,000 and receive a concession up to $800,000 for transactions from 7 May 2026.

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Definition
Western Australia Stamp Duty

Stamp duty (transfer duty) in Western Australia is a state government tax paid when you purchase property. WA's 2026–27 housing package increased first-home duty thresholds for eligible transactions from 7 May 2026 and extended the off-the-plan duty concession to 30 June 2028. Check RevenueWA for implementation and reassessment details.

Quick Facts

FHB ExemptionFor eligible transactions from 7 May 2026, no duty on new or established homes up to $600,000; concession between $600,001 and $800,000
FHB Threshold$600,000 (full exemption), $800,000 (concession) for eligible transactions from 7 May 2026
Foreign Surcharge7% surcharge for foreign buyers
Key NotesWA's 2026–27 housing package increased first-home duty thresholds for eligible transactions from 7 May 2026 and extended the off-the-plan duty concession to 30 June 2028. Check RevenueWA for implementation and reassessment details.

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

For eligible transactions from 7 May 2026, no duty on new or established homes up to $600,000; concession between $600,001 and $800,000

The threshold for first home buyer stamp duty concessions in Western Australia is: $600,000 (full exemption), $800,000 (concession) for eligible transactions from 7 May 2026. 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, general transfer duty is approximately $17,765. This is $11,115 plus 4.75% of the amount over $360,000. For eligible transactions from 7 May 2026, first home buyers purchasing a new or established home up to $600,000 pay no duty.

For eligible WA transactions from 7 May 2026, first home buyers pay no transfer duty on new or established homes up to $600,000. A concessional rate applies between $600,001 and $800,000. Confirm implementation or reassessment timing with RevenueWA.

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's off-the-plan duty concession was extended to 30 June 2028 and expanded for eligible transactions from 12 March 2026. The reduction depends on the contract and construction stage, so check RevenueWA's current eligibility and implementation details.

Stamp Duty in Other States

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