How stamp duty works in Western Australia
Stamp duty — known as transfer duty in some jurisdictions — is a state-levied tax on property purchases. WA duty is administered by RevenueWA and calculated on the dutiable value of the property using progressive marginal rates.
RevenueWA charges transfer duty on a sliding scale. Since 1 July 2022 a single general rate applies to all residential land, so an owner-occupier and an investor buying the same established home pay identical duty:
| Dutiable value | Duty payable |
|---|---|
| $150,001 – $360,000 | $3,135 + 3.8% of the value above $150,000 |
| $360,001 – $725,000 | $11,115 + 4.75% of the value above $360,000 |
| Over $725,000 | $28,453 + 5.15% of the value above $725,000 |
Eligible first home buyers pay no duty on a home up to $500,000, with a phased concession to $700,000 (metro/Peel) — above that the general rate applies to the whole value. Foreign buyers add 7% foreign transfer duty. Enter your exact price into the calculator above for the precise figure.
Worked example
On a $700,000 established home (around the Perth median), an owner-occupier pays the general rate — WA has no separate owner-occupier discount:
| Dutiable value | $700,000 |
| Base duty (first $360,000) | $11,115 |
| 4.75% on the next $340,000 | $16,150 |
| Transfer duty | $27,265 |
| Title transfer + mortgage registration | $440 |
| Total government charges | $27,705 |
An eligible first home buyer at $700,000 pays about $27,260 (the FHOR concession has phased out by $700,000). A foreign buyer adds 7% — $49,000 on $700,000 — on top.
Key WA rules
- Transfer duty applies on a sliding scale to dutiable value.
- Since 1 July 2022 one general rate applies to all residential land — owner-occupiers and investors pay the same.
- Foreign buyer surcharge of 7% applies to residential property.
- First home owner grant of $10,000 separately available for new builds.
First home buyer concessions
First Home Owner Rate (FHOR) of duty (from 21 March 2025): nil duty on a home up to $500,000, phased concession to $700,000 (metro/Peel) or $750,000 (regional WA). Above the cap the general rate applies.
Foreign buyer surcharge
WA applies an additional 7% foreign buyer surcharge on residential property purchases by foreign persons, on top of the standard transfer duty.
Official WA resources
RevenueWA — transfer duty page
Frequently asked questions
How is stamp duty calculated in Western Australia?
Stamp duty (transfer duty) in WA is calculated on a sliding scale against the dutiable value of the property — usually the contract price or market value, whichever is higher. Use the calculator above to estimate the duty payable for your purchase scenario.
What first home buyer concessions are available in WA?
First Home Owner Rate (FHOR) of duty (from 21 March 2025): nil duty on a home up to $500,000, phased concession to $700,000 (metro/Peel) or $750,000 (regional WA). Above the cap the general rate applies.
Is there a foreign buyer surcharge in WA?
Yes. WA applies an additional foreign buyer surcharge of 7% on residential property in addition to standard transfer duty. Toggle the foreign buyer option in the calculator to include it.
Where can I confirm the official WA stamp duty rates?
Stamp duty rates and concession thresholds are published by RevenueWA. The calculator on this page is an estimate only — confirm exact figures with the revenue office or your conveyancer before settlement.