Western Australia stamp duty calculator.

Stamp duty concessions & exemptions in Western Australia

What you might not have to pay.

• Concessions & exemptions summary: WA's main reliefs are the first home buyer concession (homes and vacant land) and a temporary off-the-plan apartment concession. There is no separate owner-occupier (PPR), pensioner or seniors duty discount; non-qualifying buyers pay the standard residential rate.
• First home buyer concession (homes): no transfer duty on a first home (new or established) valued up to $500,000, then a concessional rate on a sliding scale up to $700,000 in the Perth metropolitan/Peel regions, or up to $750,000 outside those regions; standard rates apply above the upper limit. For eligible owner-occupier first home buyers, contracts from 21 March 2025. The 7 May 2026 State Budget announced higher thresholds — full exemption to $600,000 and a concession to $800,000 — but they are not yet legislated (estimated commencement 28 July 2026, subject to parliamentary passage), so the $500,000/$700,000–$750,000 figures remain in force until then. Confirm the current thresholds with RevenueWA at launch.
• First home buyer concession (vacant land): no transfer duty on first home buyer vacant land valued up to $350,000, with a concessional rate up to $450,000; standard rates apply above that. Applies where you buy land to build your first home. The 7 May 2026 State Budget announced higher land thresholds — full exemption to $450,000 and a concession to $550,000 — but they are not yet legislated (estimated commencement 28 July 2026), so the $350,000/$450,000 figures remain in force until then. Confirm with RevenueWA at launch.
• Off-the-plan concession (apartments/units): up to 100% of duty waived (capped at $50,000) for pre-construction buys and up to 75% (capped at $50,000) for under-construction buys. The WA Government announced on 12 March 2026 a two-year extension to 30 June 2028 (for transactions entered from 12 March 2026), with the maximum concession applying up to $800,000 and phasing down above $900,000, plus eligibility extended to survey-strata properties. The extension is pending legislation and RevenueWA system updates (expected July 2026); until then RevenueWA applies the legislated position (end date 30 June 2026, max concession to $750,000, taper above $850,000), so confirm the current status before relying on it.
• WA has no separate owner-occupier (PPR) duty discount and no pensioner or seniors stamp duty concession — owner-occupiers who don't qualify for the first home owner rate pay the standard residential rate of transfer duty.

Verified against the Western Australia revenue office as of June 2026. Concessions and thresholds change — and some are time-limited — so we confirm what applies to your purchase before you sign. First home owner cash grants are covered separately.

WA First Home Owner Grant

First Home Owner Grant (WA): $10,000

New homes south of the 26th parallel; $10K, with an announced rise of the south-of-26th-parallel value cap from $750K to $800K (7 May 2026 Budget, not yet legislated). New homes north of the 26th parallel may qualify up to $1M. Owner-occupier for 6 continuous months within 12 months of settlement. Australian citizens or permanent residents.