WA Stamp Duty 2026-27: Rates, First Home Buyer Exemption and Foreign Surcharge

Western Australia’s transfer duty rates are among the lowest for mid-range properties in Australia — but the first-home buyer exemption thresholds reflect Perth’s generally lower property prices compared to Sydney and Melbourne. Since 21 March 2025, WA has expanded its first-home buyer duty exemption: full exemption on homes up to $500,000 in metropolitan and Peel regions (phasing to $700,000), and up to $750,000 in regional WA. This is a meaningful improvement from the previous $430,000 cap that left many Perth first-home buyers paying full duty.

WA transfer duty rates for FY2026-27 (general residential):

• Up to $120,000: 1.9% of the dutiable value
• $120,001–$150,000: $2,280 plus 2.85% of the amount over $120,000
• $150,001–$360,000: $3,135 plus 3.8% of the amount over $150,000
• $360,001–$725,000: $11,115 plus 4.75% of the amount over $360,000
• Over $725,000: $28,453 plus 5.15% of the amount over $725,000

For a $450,000 Perth property: duty is $11,115 plus 4.75% of ($450,000 minus $360,000) = $11,115 plus $4,275 = $15,390. For a $650,000 property: $11,115 plus 4.75% of $290,000 = $24,890. For an $850,000 property: $28,453 plus 5.15% of $125,000 = $34,890. WA’s rates are noticeably lower than NSW and Victoria at most price points — the 4.75% marginal rate in the $360,001–$725,000 band compares favourably to VIC’s 6% and NSW’s 4.5% (the latter applying from a lower threshold).

First-home buyer duty exemption: expanded from 21 March 2025

The headline change for WA first-home buyers: full transfer duty exemption on established homes up to $500,000 in the metropolitan and Peel regions, phasing out to $700,000. In regional WA, the full exemption threshold is higher — $750,000, reflecting the higher construction costs in some regional centres. The phase-out range means a metropolitan buyer at $600,000 receives a partial reduction, while a regional buyer at $700,000 receives a full exemption.

For vacant land: full exemption up to $350,000 (metropolitan/Peel) or regional equivalent, phasing out to $450,000. The land-only threshold is important for buyers planning a house-and-land package where the land is purchased separately from the building contract — the duty on the land component can be exempted under the first-home buyer scheme.

Eligibility requirements: at least one purchaser must be an Australian citizen or permanent resident, must occupy the home as their principal place of residence for at least 12 months within the first 12 months, and must not have previously owned residential property in Australia. The expanded thresholds from March 2025 apply to contracts entered into on or after that date.

First Home Owner Grant: $10,000

WA’s FHOG is $10,000 for new homes and applies to newly constructed dwellings, off-the-plan purchases, and owner-builder constructions. The grant has no published maximum purchase price in WA — it is available for new homes regardless of value, though the home must meet minimum construction standards and be intended as your principal place of residence. The FHOG can be received alongside the first-home buyer duty exemption on the same property.

Foreign purchaser surcharge: 7%

Foreign purchasers acquiring residential property in WA pay an additional 7% surcharge on the dutiable value, on top of standard transfer duty. For a $500,000 property, the foreign surcharge is $35,000, and for an $800,000 property it is $56,000. The surcharge applies to foreign natural persons (non-citizens and non-permanent residents), foreign corporations and trustees of foreign trusts. WA does not currently impose an ongoing foreign owner land tax surcharge at the same rate as some eastern states, but standard land tax applies to foreign owners.

Off-the-plan duty concession in WA

WA offers an off-the-plan transfer duty concession for pre-construction contracts where construction has not yet commenced. Duty is calculated on the contract price minus the value of construction to be undertaken. For a $450,000 off-the-plan apartment where $200,000 represents construction yet to be completed, the dutiable value may be reduced to $250,000 — reducing duty from $15,390 to approximately $8,200. Combined with the first-home buyer exemption, this can produce a zero-duty outcome on off-the-plan purchases that would otherwise attract significant duty.

How to budget for WA stamp duty

In WA, transfer duty is payable within two months of the liability date (generally the date the contract becomes unconditional, or settlement for off-the-plan contracts). The funds must be available at settlement. For a first-home buyer in Perth targeting a $520,000 home: you are in the phase-out range for the metropolitan exemption and will pay a partial duty amount. The exact figure depends on where in the $500,000–$700,000 range your purchase falls — a conveyancer or broker can provide a precise estimate.

A practical approach: if you are a first-home buyer in Perth or Peel, check whether the property is under $500,000 (full exemption) or between $500,001 and $700,000 (partial). If you are in regional WA, the full exemption extends to $750,000. Add your estimated duty (if any) plus conveyancing fees to your total funds target.

Information sources

All WA transfer duty rates, first-home buyer exemption thresholds, FHOG amounts and foreign surcharge percentages are sourced from the WA Department of Treasury and Finance (Revenue WA) as at July 2026. The expanded first-home buyer thresholds took effect from 21 March 2025. Concession eligibility is per the Duties Act 2008 (WA). Always verify current rates and eligibility through the Revenue WA website or a licensed settlement agent.

Frequently asked questions

What is the difference between the metro and regional first-home exemption in WA?

Metropolitan and Peel region first-home buyers receive a full exemption on homes up to $500,000, phasing to $700,000. Regional WA first-home buyers receive a full exemption up to $750,000. The regional threshold is higher to account for increased construction costs in some areas.

Does WA have a price cap on the FHOG?

No, WA does not specify a maximum purchase price for the $10,000 First Home Owner Grant. The grant is available for any newly constructed home that meets the criteria, regardless of value.

How does the off-the-plan concession work in WA?

For pre-construction contracts where building has not commenced, duty is calculated on the contract price minus the value of construction to be completed after the contract date. This can substantially reduce the dutiable value and the duty payable.

Is there a foreign owner land tax surcharge in WA?

WA does not currently impose an ongoing foreign owner land tax surcharge at the same rate as NSW or Victoria. Standard land tax applies to foreign owners, but there is no additional annual surcharge percentage at this time.

Next step: calculate your WA stamp duty

WA’s expanded first-home buyer concessions can save tens of thousands of dollars, but the exact saving depends on your purchase price, location and property type. Speak with an Arrivau licensed mortgage consultant to model your full upfront costs — we respond within one business day.

General information disclaimer

This article is general information only and is not personal financial, tax, legal or credit advice. WA transfer duty rates, concessions and thresholds can change. Arrivau Pty Ltd (ABN 81 643 901 599) provides credit assistance as an ASIC Credit Representative, CRN 530978. Obtain independent legal and duty advice from a licensed WA settlement agent or solicitor before purchasing property.