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WA stamp duty explained

What transfer duty is, how it is worked out, the first home buyer concession and when it has to be paid.

By Nu-Age SettlementsPublished Figures checked October 20265 min read
$0
first home duty up to $600,000
$24,890
general duty on a $650,000 home
$8,075
first home duty on a $650,000 home

Stamp duty, officially called transfer duty, is a WA Government tax on buying property. It is usually the biggest cost after your deposit, so it pays to know the number early.

How it is worked out

Duty is based on the dutiable value, which is usually the price you pay or the market value, whichever is higher. WA uses a sliding scale, so the rate rises with the price. The general rates are:

  • Up to $120,000: $1.90 per $100
  • $120,001 to $150,000: $2,280 plus $2.85 per $100 above $120,000
  • $150,001 to $360,000: $3,135 plus $3.80 per $100 above $150,000
  • $360,001 to $725,000: $11,115 plus $4.75 per $100 above $360,000
  • Over $725,000: $28,453 plus $5.15 per $100 above $725,000

First home buyers

For agreements from 7 May 2026, the first home owner rate applies to new and established homes:

  • Up to $600,000: no duty
  • $600,001 to $800,000: $16.15 per $100 above $600,000
  • Over $800,000: general rates apply
  • Vacant land: no duty up to $450,000, then $20.14 per $100 up to $550,000

The concession follows the First Home Owner Grant rules (you must be eligible, or would be if not for buying an established home or the price cap). If your circumstances change, for example you no longer plan to live in the home, you must tell RevenueWA within 30 days.

Worked examples

  • $650,000 home, general rate: $11,115 + $4.75 × 2,900 = $24,890
  • $650,000 home, first home buyer: $16.15 × 500 = $8,075, a saving of $16,815
  • $750,000 home, first home buyer: $16.15 × 1,500 = $24,225
TipClose to a threshold? Every $100 over $600,000 adds $16.15 for a first home buyer, so a $10,000 change in price moves duty by about $1,600.

Other things that can change your duty

  • Off-the-plan: a concession for new apartments and some strata homes bought off the plan, extended to 30 June 2028
  • Foreign buyers: foreign transfer duty applies on top, even if a concession applies
  • Transfers between family: duty is usually based on market value, not the price paid

When and how it is paid

Your settlement agent lodges the transfer with RevenueWA through Online Duties, and the duty is usually paid at or before settlement out of your funds. If your first home approval comes through after settlement, you may pay the general rate first and then apply for a refund.

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Sources

General information only, written on 11 October 2026. It doesn't take your personal circumstances into account. Rates, grants, tax rules and concessions change, so speak with us before making a decision.

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