How Transfer Duty Works in Western Australia
Transfer duty is levied under the Duties Act 2008 (WA) and administered by RevenueWA. It is assessed on the dutiable value of the transaction – generally the higher of the purchase price or the property’s current market value.
WA uses a progressive rate system: duty is calculated at increasing marginal rates as the property value rises through each bracket. Unlike Victoria and New South Wales, Western Australia applies the same general rates to all buyers – owner-occupiers, investors, and companies – with the exception of first home buyer concessions and a 7% surcharge for foreign purchasers.
Current WA Transfer Duty Rates (General)
| Dutiable Value | Rate |
| $0 – $120,000 | $1.90 per $100 |
| $120,001 – $150,000 | $2.85 per $100 |
| $150,001 – $360,000 | $3.80 per $100 |
| $360,001 – $725,000 | $4.75 per $100 |
| Over $725,000 | $5.15 per $100 |
Rates are indicative based on current WA general transfer duty schedule. For the precise dutiable amount, use the calculator above or consult RevenueWA.
What Perth Buyers Actually Pay: Common Price Points
| Purchase Price | Standard Duty (All Buyers) | First Home Buyer Duty |
| $450,000 | ~$14,815 | $0 (full exemption) |
| $550,000 | ~$19,115 | ~$0 – $6,835 (concession band) |
| $650,000 | ~$24,065 | ~$0 – $13,665 (concession band) |
| $750,000 | ~$30,115 | $0 – $30,115 (see threshold below) |
| $900,000 | ~$38,815 | $38,815 (full duty) |
*First home buyer figures reflect the May 2026 thresholds: full exemption to $600,000; concession band $600,001 – $800,000.
**Confirm current thresholds with your settlement agent.
First Home Buyer Concessions in WA (May 2026 Update)
The WA Government announced significant first home buyer duty changes in the May 2026 state budget. The updated thresholds as announced are:
- Full exemption: no duty payable on homes and established properties valued up to $600,000 (increased from $500,000)
- Concessional rate: a reduced rate applies to homes valued between $600,001 and $800,000 (increased from $700,000 metro / $750,000 regional)
- No relief: full general rates apply above $800,000
- Vacant land: full exemption up to $450,000; concessional rate up to $550,000
These changes represent the most significant first home buyer duty relief in WA in several years. For a first home buyer purchasing at $600,000, the saving compared to a standard purchaser is approximately $24,065. For a purchase at $700,000 in the concessional band, the reduction can still amount to $10,000 – $15,000 depending on the exact calculation.
Always confirm the current thresholds and your eligibility with your settlement agent or conveyancer before exchanging contracts, as budget announcements are subject to legislative confirmation.
The Off-the-Plan Concession
For buyers of eligible new or off-the-plan properties in WA, a separate concession applies until 30 June 2028 (extended from 30 June 2026 under legislation passed in 2026). The off-the-plan concession provides:
- A 100% duty concession, capped at $50,000, for properties valued up to $750,000 purchased before construction commences
- A 75% concession, capped at $50,000, for eligible properties purchased while under construction
This concession applies to strata and community title dwellings (such as townhouses and villas) and has been expanded to include survey-strata and community title (building) schemes. It is available to all buyers, not only first home buyers, making it relevant to investors purchasing new apartments or townhouses in Perth.
What Stamp Duty Costs Over the Life of the Loan
Stamp duty is paid in cash at settlement – but for buyers who fund it by reducing their deposit, it has an ongoing cost. Capitalising $25,000 of stamp duty into a home loan at 6.5% over 30 years adds approximately $57,000 to the total interest bill. This is another reason first home buyer duty concessions are financially significant beyond the immediate saving.
Frequently Asked Questions
1. Who pays stamp duty in WA – the buyer or the seller?
The buyer pays transfer duty in Western Australia. It is due at settlement and is handled by your settlement agent or conveyancer as part of the settlement process.
2. When is stamp duty payable in WA?
Transfer duty must generally be paid within two months of the date of the dutiable transaction, or within one month of the date of assessment by RevenueWA. Your settlement agent will arrange payment as part of the settlement process.
3. Is stamp duty the same as transfer duty?
Yes. They refer to the same tax. “Transfer duty” is the current official term under the Duties Act 2008 (WA); “stamp duty” is the colloquial name that most buyers still use.
4. Do investors pay higher stamp duty than owner-occupiers in WA?
No. Unlike some other states, WA does not apply a surcharge for investors or companies. The same general rates apply regardless of buyer type, with the exception of the 7% foreign purchaser duty surcharge.
5. How is stamp duty affected if I buy a house and land package?
Stamp duty on a house and land package is typically assessed on the land component at the time of purchase. No duty is payable on the construction cost of the house. Your settlement agent can confirm the exact assessment structure for your specific contract.
Plan Your Full Budget Before You Sign
Stamp duty is non-negotiable and due at settlement – not six months later. Central Lending Solutions helps Perth buyers understand every cost involved in a purchase before they make an offer, so the full financial picture is clear before contracts are signed. Call (08) 9201 8570, or explore our first home buyer and low deposit home loan pages to understand how your deposit and duty position work together.