In short
In Western Australia transfer duty is charged on a sliding scale from $1.90 per $100 to $28,453 plus $5.15 per $100 above $725,000. Since 7 May 2026, a first home owner rate means no duty up to $600,000 on a home, with a concessional rate up to $800,000. Foreign persons buying residential property pay an extra 7%. The party paying duty must lodge the instrument within two months of the date liability arises. These are Western Australian rules; the other states differ.
General rates
RevenueWA’s general rate applies to residential and commercial land from 1 July 2022 unless a concessional rate applies:
| Dutiable value | Duty |
|---|---|
| $0 to $120,000 | $1.90 per $100 or part thereof |
| $120,001 to $150,000 | $2,280 plus $2.85 per $100 or part thereof above $120,000 |
| $150,001 to $360,000 | $3,135 plus $3.80 per $100 or part thereof above $150,000 |
| $360,001 to $725,000 | $11,115 plus $4.75 per $100 or part thereof above $360,000 |
| $725,001 and over | $28,453 plus $5.15 per $100 or part thereof above $725,000 |
A concessional rate ($1.50 per $100 up to $120,000, then $1,800 plus $4.04 per $100 above $120,000) exists for an eligible purchaser who will live in the property as their principal place of residence, but only where the property includes a house and the dutiable value is no more than $200,000 and it was not received as a gift. It is applied for on a specific form.
First home owner rate
For agreements entered into on or after 7 May 2026, RevenueWA’s fact sheet gives these first home owner rates. Rates are set by the date of the agreement, not settlement.
| Property | Dutiable value | Duty |
|---|---|---|
| Home and land | Up to $600,000 | No duty |
| Home and land | $600,001 to $800,000 | $16.15 per $100 above $600,000 |
| Home and land | Over $800,000 | General rate |
| Vacant land | Up to $450,000 | No duty |
| Vacant land | $450,001 to $550,000 | $20.14 per $100 above $450,000 |
| Vacant land | Over $550,000 | General rate |
Before 7 May 2026 the thresholds were lower (from 21 March 2025: no duty up to $500,000). The government announced on 7 May 2026 that the link between the first home owner grant value caps and eligibility for this rate is removed, so you can qualify even when the transaction value exceeds the grant cap.
To be eligible, you must qualify for the first home owner grant, or would have qualified except for specific reasons the fact sheet lists (for example, you buy an established home). You must tell the Commissioner of State Revenue within 30 days if it becomes apparent that a criterion will not be met. If you are not approved or pre-approved before settlement, duty is assessed at the general rate and paid at or before settlement; you can then ask for a reassessment and refund through RevenueWA’s online services. The time limit is generally 12 months after you are registered on the Certificate of Title.
Off-the-plan and other changes
On 12 March 2026 the government announced an extension of the off-the-plan duty concession to 30 June 2028, with higher value thresholds and wider coverage of strata and community title schemes, for transactions entered into from that date. The announcement page does not give the new figures: use RevenueWA’s calculator.
Foreign buyers
RevenueWA states that additional duty of 7% applies when foreign persons purchase residential property. It applies even if the first home owner rate applies. See foreign purchaser surcharge duty.
When to lodge and pay
The fact sheet says the party paying duty must lodge the instrument within two months of the date liability arises (for an offer and acceptance, the date the contract was entered into). If duty is assessed at the general rate, it must be paid at or before settlement. For other timing questions, RevenueWA’s duties team is the authority to ask.
What it costs
Calculations from the tables above (not quotes), for a home of $700,000:
- General rate: $11,115 + $4.75 × 3,400 = $27,265.
- First home owner rate (agreement from 7 May 2026): $16.15 × 1,000 = $16,150.
At exactly $500,000 the general rate gives $17,765, and a first home buyer under the 2026 rule pays nothing. For other states use the stamp duty calculator and the Western Australia page. Compare grants in first home owner grant.
Which professional to consult
A conveyancer, settlement agent or solicitor prepares the duty documents and applies for the first home owner rate before settlement: see conveyancers. A mortgage broker can include duty in your funding plan: see mortgage brokers.
Frequently asked questions
Do I need the first home owner grant to get the duty rate?
Not any more in the same way: since 7 May 2026 the grant’s value cap no longer limits eligibility for the rate, but you still need to meet the grant’s other criteria as the fact sheet describes.
What happens if I sign before 7 May 2026?
The earlier thresholds apply, because rates depend on the agreement date.
Can I get a refund if I paid the general rate?
Yes, you can apply for reassessment and refund through RevenueWA’s online services, generally within 12 months after you are registered on the Certificate of Title.
Is there duty on a $600,000 home for a first home owner?
No, for agreements on or after 7 May 2026, if you are eligible.
Is the foreign surcharge charged on the whole price?
It applies to the foreign person’s interest only when there are several purchasers, according to the RevenueWA example.
More guides on buying
- Building and pest inspection before you buy
- Buying a home in Australia: the steps, state by state
- Buying at auction in Australia: the rules by state
- Contract of sale and exchange: what you sign, by state
- Conveyance duty in the ACT and the Home Buyer Concession
- Cooling-off period when buying a home, by state
- First home buyer stamp duty concessions in each state
- First home owner grants compared across the states
- Foreign buyers and FIRB approval for a home
- Foreign purchaser surcharge duty in each state
- Land titles register and title search in Australia
- Land transfer duty in Victoria: rates and concessions
- Property transfer duty in Tasmania: rates and relief
- Settlement and electronic conveyancing in Australia
- Stamp duty in South Australia: how to find your figure
- Stamp duty in the Northern Territory: formula and discount
- Strata title and body corporate: what to check by state
- Transfer duty in NSW: 2026/27 rates and first home buyers
- Transfer duty in Queensland: rates and home concessions
Sources
- Transfer duty assessment (Government of Western Australia) (consulted 14 October 2026)
- Duties Fact Sheet: Residential Land (Government of Western Australia) (consulted 14 October 2026)
- Duties Fact Sheet: First Home Owner Rate (Government of Western Australia) (consulted 14 October 2026)
- 2026-27 Housing Taxation Package (Government of Western Australia) (consulted 14 October 2026)
- Foreign transfer duty (Government of Western Australia) (consulted 14 October 2026)