WA Stamp Duty Calculator: Transfer Duty Rates and First Home Owner Rates

WA charges transfer duty on the dutiable value of the property, generally the higher of the price and the market value. The general rate is a sliding scale with a fixed amount for each band plus a rate per $100, or part of $100, above the band's threshold. The excess is rounded up to the next $100 before the rate applies. The top band, $5.15 per $100 above $725,000, applies to everything over that amount.

A separate concessional rate exists for a home you will live in where the whole property is worth $200,000 or less. On a $180,000 home it gives $4,224 rather than $4,275.

Eligible first home buyers pay no duty on a home valued at $600,000 or less. Between $600,000 and $800,000 they pay $16.15 per $100, or part, above $600,000. Above $800,000 the general rate applies to the whole value. For vacant land the thresholds are $450,000 (no duty) and $550,000, with $20.14 per $100 above $450,000.

Worked example: a first home bought for $700,000 is $100,000 above the threshold. That is 1000 lots of $100 at $16.15, or $16,150, compared with $27,265 at the general rate.

The $16.15 rate is set so the first home owner rate meets the general rate at $800,000, so there is no jump in duty when a price goes over the upper threshold. The saving shrinks steadily as the price rises:

• $600,000: $0 instead of $22,515, a saving of $22,515
• $700,000: $16,150 instead of $27,265, a saving of $11,115
• $750,000: $24,225 instead of $29,740.50, a saving of $5,515.50
• $800,000: $32,300 instead of $32,315.50, a saving of $15.50

In practice the concession is most valuable for homes at or just above $600,000. For a home priced near $800,000, the duty is almost the same as the general rate, and other first home support such as the First Home Owner Grant for new homes may matter more.

The WA first home owner rate thresholds have been raised several times. Your contract date decides which applies:

• From 7 May 2026: no duty up to $600,000, concession up to $800,000.
• 21 March 2025 to 6 May 2026: no duty up to $500,000, concession up to $700,000 in the Perth metropolitan and Peel regions or $750,000 elsewhere.
• 9 May 2024 to 20 March 2025: no duty up to $450,000, concession up to $600,000.
• Before 9 May 2024: no duty up to $430,000, concession up to $530,000.

The calculator uses the current thresholds only.

Foreign persons acquiring residential land in WA pay foreign transfer duty of 7% of the dutiable value on top of ordinary transfer duty. On an $800,000 purchase that is an extra $56,000, for a total of $88,315.50.