Stamp duty (officially called transfer duty) is a state tax payable when you buy property in Western Australia. Rates, exemptions, and concessions are set by Revenue WA and updated each financial year. This page covers the 2025–26 rates, first home buyer concessions, foreign buyer surcharges, and includes a calculator pre-set to WA.
Stamp duty is levied by the Western Australia government on the transfer of property. It is calculated on the greater of the purchase price or the property's market value, and must be paid by the buyer — usually within 30 days of settlement. It is one of the largest upfront costs in a property purchase and can significantly affect your required deposit and total funds to complete.
In Western Australia, the median house price in Perth is approximately $680,000. At that price, a standard owner-occupier would pay approximately $26,315 in stamp duty — equivalent to 3.9% of the purchase price.
2026 key fact: WA FHB exemption applies to homes up to $430K (existing) or $530K (vacant land). Off-the-plan concessions also available.
Transfer duty in Western Australia is calculated using a tiered (progressive) schedule administered by Revenue WA. Each tier specifies a base amount plus a marginal rate on the amount exceeding the lower threshold.
| Property Value Band | Base Amount | Marginal Rate |
|---|---|---|
| $0 – $120,000 | $0 | 1.9% |
| $120,000 – $150,000 | $2,280 | 2.85% |
| $150,000 – $360,000 | $3,135 | 3.8% |
| $360,000 – $725,000 | $11,115 | 4.75% |
| Over $725,000 | $28,453 | 5.15% |
These rates apply to residential properties purchased by Australian citizens and permanent residents for owner-occupier or investment purposes. Different rates may apply for commercial property, primary production land, or off-the-plan purchases.
Use the calculator below to estimate stamp duty on any property price in Western Australia. Results are indicative only — consult Revenue WA or a licensed conveyancer for exact figures.
First home buyers in Western Australia are fully exempt from stamp duty on purchases up to $430,000. A sliding concession then reduces the duty payable on properties between $430,000 and $530,000, after which full duty applies. These thresholds apply to the 2025–26 financial year and are indexed annually by the state government.
First home buyers should also consider the federal First Home Guarantee, which allows eligible buyers to purchase with a 5% deposit without paying Lenders Mortgage Insurance (LMI). See the full Western Australia First Home Buyer guide for all available assistance.
Foreign purchasers of residential property in Western Australia pay an additional surcharge of 7.0% on top of standard transfer duty. This surcharge is calculated on the full contract price and is administered by Revenue WA. The surcharge applies to foreign persons as defined under state legislation and is separate from the federal Foreign Investment Review Board (FIRB) application fee.
At a purchase price of $750,000, a foreign buyer would pay $29,740 in standard duty plus a $52,500 surcharge, totalling $82,240.
The table below shows the stamp duty payable at common purchase prices for standard, first home buyer, and foreign buyer scenarios in Western Australia. All figures are based on 2025–26 rates.
| Purchase Price | Standard Duty | First Home Buyer | Foreign Buyer |
|---|---|---|---|
| $500,000 | $17,765 | $12,436 | $52,765 |
| $750,000 | $29,740 | $29,740 | $82,240 |
| $1M | $42,616 | $42,616 | $112,616 |
| $1.5M | $68,366 | $68,366 | $173,366 |
Stamp duty in Western Australia is administered by Revenue WA. Payment is typically handled by your conveyancer or solicitor at settlement, who will lodge the transfer and arrange payment on your behalf. You will usually need to pay within 30 days of the contract becoming unconditional (or at settlement, whichever comes first).
You can verify current rates and exemption thresholds directly with Revenue WA before finalising your purchase. Rates can change each financial year and the figures above are based on the 2025–26 year.
Stamp duty is rarely the only upfront cost when buying property in Western Australia. Other common costs include:
As a rough guide, budget for total upfront costs (including stamp duty) of 4–6% of the purchase price for existing properties, and 2–4% for new builds (which may qualify for duty reductions in some states).
Buyers of off-the-plan apartments or house-and-land packages in Western Australia may be eligible for a stamp duty concession calculated on the land value component only — not the completed construction value. This can significantly reduce the duty payable at the time of contract. However, rules vary and concessions may be subject to holding periods and owner-occupier requirements. Confirm eligibility with Revenue WA or a licenced conveyancer before proceeding.
Compare stamp duty rates across all Australian states and territories:
NSW | VIC | QLD | SA | TAS | ACT | NT
Or use the national stamp duty calculator to compare all states side by side.