WA Stamp Duty 2026: Current Rates and First Home Buyer Thresholds

Short answer

Western Australia applies transfer duty to the dutiable value of a property transaction. The ordinary schedule is progressive, so different portions of the value are charged at different rates.

For eligible first home buyers with transactions from 7 May 2026, the published new thresholds provide:

• no duty on a new or established home up to $600,000;
• a first home owner rate between $600,001 and $800,000;
• no duty on vacant land up to $450,000; and
• a first home owner rate between $450,001 and $550,000.

Use the WA Stamp Duty Calculator for an indicative estimate. The result is not a RevenueWA assessment or confirmation that a buyer qualifies.

WA ordinary transfer duty rates

RevenueWA publishes this general schedule:

"Per $100 or part" matters at a bracket boundary. RevenueWA can charge a full $100 increment when only part of that unit remains.

The dutiable value is generally the consideration paid. RevenueWA says the unencumbered value can apply instead where it is higher or the consideration cannot be established.

First home owner rate from 7 May 2026

The 2026 housing-taxation changes increased the home and vacant-land thresholds and removed the former metropolitan and regional split for homes.

The WA first home buyer duty update records the announcement and implementation sequence. Buyers with a contract near the changeover should check how RevenueWA treats the transaction date and any reassessment.

Eligibility is separate from the price calculation. First home status, prior ownership, applicant status, occupancy, transaction type and documents can affect the result.

Worked example: eligible $650,000 home

Assume an eligible first home buyer acquires a new or established WA home for $650,000 under the post-7 May 2026 first home owner rate.

The value is $50,000 above the $600,000 no-duty threshold.

$50,000 / $100 x $16.15 = $8,075

That is the modelled transfer duty before registration fees and any other transaction costs.

An ordinary buyer at the same $650,000 dutiable value uses the general schedule:

$11,115 + ($290,000 / $100 x $4.75) = $24,890

The difference illustrates the concession, but it does not decide eligibility. Use the official RevenueWA calculator or obtain an assessment for the actual transaction.

Foreign transfer duty

RevenueWA says an additional 7% foreign transfer duty applies when a foreign person acquires residential property in WA, subject to the legislation and available exemptions.

Foreign status can involve individuals, corporations and trusts. Do not assume that citizenship, visa or entity questions can be resolved from a standard buyer-type selector. The site calculator applies the 7% surcharge only when the user selects the foreign-buyer option.

First Home Owner Grant is separate

The First Home Owner Grant is not a transfer duty discount. It is a separate payment for eligible new-home transactions.

RevenueWA says the grant cap for eligible transactions commencing on or after 7 May 2026 is $800,000 south of the 26th parallel and $1,000,000 north of it. The 26th parallel treatment includes Perth in the southern cap. Grant amount, eligibility and construction timing need separate checks.

An established home may be relevant to the first home owner rate even though the grant itself is generally directed to new homes. This is why the two programs should not be described as one entitlement.

Registration fees and other buying costs

Transfer duty is only one cash requirement.

The calculator also estimates WA transfer lodgement and mortgage registration fees from the current published schedules. The transfer fee depends on the value and number of titles; the site assumes one title and uses the entered property value as a proxy.

It does not determine:

• conveyancing fees;
• lender application or valuation costs;
• building and pest inspections;
• strata reports;
• adjustments for rates and outgoings;
• every Landgate document fee; or
• legal treatment of a particular contract.

Use the Property Purchase Cost Calculator to add editable allowances for these broader costs.

Common mistakes

Treating the calculator as an eligibility test

Selecting first home buyer applies a rate schedule. It does not verify the applicant or transaction.

Applying the no-duty threshold to every buyer

The $600,000 home threshold and $450,000 vacant-land threshold are for eligible first home owner rate transactions, not the ordinary schedule.

Ignoring the contract date

The 2026 changes use transition and commencement rules. Check RevenueWA if a transaction was signed around 7 May or assessed before the system update.

Calling the result exact

Dutiable value, rounding, property classification, foreign status, concessions and documents can change the assessment. Treat the result as indicative.

Sources

• RevenueWA: Transfer duty assessment, including the general schedule and first home owner rate information. Checked 5 August 2026.
• RevenueWA: Finance Legislation Amendment (Housing Affordability) Bill 2026, including the new $600,000/$800,000 home and $450,000/$550,000 land thresholds. Checked 5 August 2026.
• RevenueWA: Foreign transfer duty, including the 7% additional duty. Updated 18 June 2026 and checked 5 August 2026.
• RevenueWA: About the First Home Owner Grant, including current value caps. Checked 5 August 2026.
• Landgate: Transfer lodgement fee calculator, fees updated 1 July 2026 and checked 5 August 2026.

General information disclaimer

This guide provides general information and indicative calculations only. It is not legal advice, tax advice, a RevenueWA assessment, an eligibility decision or a quote. Check the current RevenueWA and Landgate information and speak with a conveyancer or settlement agent before relying on an amount.

Last updated: 5 August 2026.