Key takeaways
- On RevenueWA's rates checked 30 September 2026, transfer duty on a $750,000 home is $29,741, an effective rate of 3.97%. Owner-occupiers and investors pay the same general rate.
- First home buyers pay $0 up to $600,000 and a concessional rate up to $800,000, for transactions from 7 May 2026. Before that the line was $500,000.
- Duty is marginal: $17,765 on $500,000 and $42,616 on $1,000,000.
- Foreign buyers add 7% foreign buyers duty, $52,500 on a $750,000 home.
- The calculator above and every table below use the same schedule. Confirm your figure with RevenueWA or your settlement agent before you sign.
In this guide11 sections
Know what duty adds at every price before you set your budget. In WA an eligible first home buyer now pays $0 up to $600,000 and a concessional rate to $800,000, and the date on your contract decides which thresholds apply.
Rates checked against RevenueWA on 30 September 2026
Duty rates, thresholds and concessions change, sometimes at budget time. The calculator and every table on this page use the RevenueWA schedules as published on 30 September 2026. Confirm your own figure with RevenueWA or your conveyancer before you sign a contract.
WA stamp duty worked examples: $500,000, $750,000 and $1,000,000
What transfer duty comes to at three common prices, worked by the calculator above on the RevenueWA rates. A foreign buyer pays the 7% foreign buyers duty on top.
| Price | Standard rate | First home buyer | Foreign surcharge |
|---|---|---|---|
| $500,000 | $17,765 | $0 (saves $17,765) | $35,000 |
| $750,000 | $29,741 | $24,225 (saves $5,516) | $52,500 |
| $1,000,000 | $42,616 | $42,616 | $70,000 |
The figures exclude the land titles registration and transfer fees. First home buyer figures assume an established home and that you meet the eligibility rules set out below.
WA stamp duty rates 2026
RevenueWA charges transfer duty on a marginal scale: each slice of the price is taxed at its own rate and the slices stack, so the effective rate rises slowly as the price rises rather than jumping. Rates are per $100 or part of $100, so the value is rounded up to the next $100 first.
A $750,000 home falls in the top band, over $725,000, so the duty is $28,453 plus $5.15 for every $100 over $725,000. That is $28,453 + $1,288 = $29,741, an effective rate of 3.97%.
| Dutiable value | Duty |
|---|---|
| Up to $120,000 | $1.90 per $100 |
| $120,001 to $150,000 | $2,280 plus $2.85 per $100 over $120,000 |
| $150,001 to $360,000 | $3,135 plus $3.80 per $100 over $150,000 |
| $360,001 to $725,000 | $11,115 plus $4.75 per $100 over $360,000 |
| Over $725,000 | $28,453 plus $5.15 per $100 over $725,000 |
Source: RevenueWA: Transfer duty assessment (general rate, from 2 July 2014; the residential rate uses the same table), read 30 September 2026.
First home buyer thresholds in WA
WA's first home owner rate of duty changed on 7 May 2026. For transactions on or after that date an eligible first home buyer pays no duty on a new or established home valued up to $600,000, and $16.15 for every $100 of value over $600,000 up to $800,000 (RevenueWA, 2026-27 Housing Taxation Package).
That concessional rate meets the general rate at about $800,000, so the saving tapers smoothly: an eligible buyer pays $0 at $600,000, $16,150 at $700,000 and $32,300 at $800,000, where the general rate is $32,316.
Before 7 May 2026 (from 21 March 2025) the exemption stopped at $500,000, with the concession running to $700,000 in Perth and Peel and $750,000 elsewhere, so a contract signed earlier is assessed on those figures. Vacant land for a first home is duty free to $450,000, with the concessional rate to $550,000.
To qualify you must meet the First Home Owner Grant eligibility rules, even when no grant is paid because the home is established (RevenueWA fact sheet, 28 July 2026). Our WA first home buyer guide covers the grant.
| Price | Full duty | First home buyer pays | Saving |
|---|---|---|---|
| $500,000 | $17,765 | $0 | $17,765 |
| $600,000 | $22,515 | $0 | $22,515 |
| $650,000 | $24,890 | $8,075 | $16,815 |
| $700,000 | $27,265 | $16,150 | $11,115 |
| $750,000 | $29,741 | $24,225 | $5,516 |
| $800,000 | $32,316 | $32,300 | $16 |
WA stamp duty concession rates
WA has one general schedule for homes, so the concession that matters is the first home owner rate. RevenueWA charges it as a flat rate per $100 over the exemption threshold, for homes and for vacant land.
| Purchase | Dutiable value | Duty |
|---|---|---|
| Home (new or established) | Up to $600,000 | Nil |
| Home (new or established) | $600,001 to $800,000 | $16.15 per $100 over $600,000 |
| Vacant land | Up to $450,000 | Nil |
| Vacant land | $450,001 to $550,000 | $20.14 per $100 over $450,000 |
Foreign buyer surcharge in WA
A foreign person buying residential property in WA pays foreign buyers duty, an additional 7% of the dutiable value on top of transfer duty (RevenueWA). On a $750,000 home that adds $52,500, and the first home owner rate needs at least one buyer to be an Australian citizen or permanent resident.
Exemptions: who pays less or nothing in WA
- First home owner rate. No duty to $600,000 on a home and $450,000 on vacant land, a concessional rate above that (from 7 May 2026).
- Off-the-plan concession. Extended to 30 June 2028 with higher thresholds, for transactions from 12 March 2026 (RevenueWA, 2026-27 Housing Taxation Package).
- Everyone else. There is no general owner-occupier rate in WA: a home buyer who is not a first home buyer pays the general rate, $29,741 on $750,000.
Each one has its own eligibility test, set out by RevenueWA. A concession you are not entitled to can be reassessed with interest and penalties, so confirm it before settlement.
What is stamp duty in WA?
Stamp duty in Western Australia is officially called transfer duty. It is a state tax on the transfer of property, charged on the purchase price or the market value, whichever is higher. For most buyers it is the biggest upfront government cost after the deposit.
The buyer pays it, not the seller. It is assessed on the contract and settled at the same time as the property, so it is part of the money you need on settlement day. RevenueWA administers it, and your conveyancer or settlement agent handles the assessment and payment.
When do you pay stamp duty in WA?
The buyer pays transfer duty, not the seller, and it is normally paid at settlement. Your conveyancer or solicitor works out the figure, lodges the transaction with RevenueWA and pays the duty from the settlement funds, so you rarely deal with the revenue office yourself.
Budget for it as cash on top of your deposit from the start: on a $750,000 home in WA it is $29,741 for an owner-occupier. Late payment can attract interest, which is one more reason the timing sits with your conveyancer. Our conveyancing guide explains who does what at settlement.
Stamp duty calculators for other states
Every state sets its own rates. Each of these pages runs the same calculator, locked to that state, with its rates table and first home buyer rules.
- SA stamp duty calculator$35,080 on a $750,000 home; first home buyers pay $0 on a new home.
- NT stamp duty calculator$37,125 on a $750,000 home; a $50,000 first-home grant, no concession.
- NSW stamp duty calculator$27,937 on a $750,000 home; first home buyers pay $0 up to $800,000.
- VIC stamp duty calculator$40,070 on a $750,000 home; first home buyers pay $0 up to $600,000.
- QLD stamp duty calculator$19,600 on a $750,000 home; first home buyers pay $0 up to $700,000.
- TAS stamp duty calculator$28,935 on a $750,000 home; the first home exemption ended 30 June 2026.
- ACT stamp duty calculator$19,208 on a $750,000 home; eligible buyers pay $0 from 1 July 2026.
Common questions
Who is eligible for stamp duty exemption WA?
An eligible first home buyer pays no duty on a home up to $600,000 and a reduced rate to $800,000 (from 7 May 2026). RevenueWA's fact sheet (28 July 2026) sets the tests: each buyer is a person aged 18 or over, at least one is an Australian citizen or permanent resident, neither you nor your spouse owned residential property in Australia before 1 July 2000 or has owned and lived in a home since, and you live in it for six continuous months starting within 12 months. On a $500,000 home that saves $17,765.
What is stamp duty on $820,000 in WA?
On RevenueWA's general rate, transfer duty on an $820,000 home is $33,346: $28,453 plus $5.15 per $100 over $725,000. Owner-occupiers, investors and first home buyers all pay that figure, because $820,000 is above the $800,000 top of the first home owner rate. A foreign buyer adds 7%, $57,400.
How much stamp duty will I pay on $800,000 in WA?
$32,316 on RevenueWA's general rate, an effective 4.04%. An eligible first home buyer pays $32,300 on the first home owner rate ($16.15 per $100 over $600,000), only $16 less, because $800,000 is where the concession runs out. A foreign buyer adds $56,000.
How to avoid paying stamp duty in WA?
You cannot avoid transfer duty on a normal purchase, but you can pay less. The first home owner rate removes it on a home up to $600,000 and cuts it to $800,000 (RevenueWA, from 7 May 2026), saving $17,765 on a $500,000 home. Vacant land for a first home is duty free to $450,000, and the off-the-plan concession runs to 30 June 2028. Everyone else pays the general rate.
How much stamp duty do you pay in WA?
It depends on the price, because WA's general rate is marginal. On RevenueWA's schedule a $500,000 home costs $17,765, a $750,000 home $29,741 and a $1,000,000 home $42,616 in duty. An eligible first home buyer pays nothing to $600,000 and a reduced amount to $800,000. Use the calculator at the top of this page for your price.
When do you pay stamp duty in WA?
Normally at settlement. Your conveyancer or solicitor calculates the transfer duty, lodges it with RevenueWA and pays it out of the settlement funds, so the money has to be ready on the day on top of your deposit. On a $750,000 home in WA that is $29,741 for an owner-occupier. Pay late and interest can be charged, which is why the conveyancer handles the timing.
Is the WA First Home Owner Grant the same as the stamp duty concession?
No. The First Home Owner Grant is a one-off payment of up to $10,000 toward buying or building a new home. The first home owner rate of duty is a concession on the duty, and it also applies to established homes. You must meet the grant's eligibility rules for either, and you can receive both on a new home (RevenueWA fact sheet, 28 July 2026).
Keep reading
- Stamp Duty CalculatorCalculatorAll eight states and territories in one calculator.
- First Home Buyer Guide WAGrants, schemes and the WA buying process.
- Contract of Sale in WAThe offer and acceptance form and what it binds you to.
- How Much Deposit Do You Need?Deposit, LMI and the schemes that waive it.
- Conveyancing in AustraliaWhat conveyancers do and what they cost.
Sources and methodology
- RevenueWA: Transfer duty assessment (general rate, from 2 July 2014; the residential rate uses the same table) · read 30 September 2026
- RevenueWA: Duties fact sheet, first home owner rate (thresholds for transactions on or after 7 May 2026) · 2026-27 Housing Taxation Package, read 30 September 2026
- RevenueWA: Foreign buyers duty (additional duty of 7% on the dutiable value) · read 30 September 2026
- RevenueWA: First Home Owner Grant fact sheet (eligibility and residence requirement) · as at 28 July 2026
- WA Government: 2026-27 Housing Taxation Package (first home owner rate and off-the-plan concession changes) · transactions from 7 May 2026
- Worked examples, tables and FAQ figures on this page are calculated by our stamp duty calculator from the schedules above, rounded to the dollar. They exclude the land titles registration and transfer fees.