Stamp Duty Calculator WA: Complete 2025 Guide to Transfer Duty

Purchasing property in Western Australia typically involves transfer duty—commonly called stamp duty—which may represent one of the largest upfront costs buyers face. A $700,000 home in Perth could attract approximately $27,265 in stamp duty, while a $1 million property might incur over $42,616. For property developers and investors, understanding these costs is generally considered essential for accurate feasibility modelling and project budgeting.

Western Australia’s transfer duty system underwent significant reform in March 2025, with expanded first home buyer thresholds introducing a new distinction between Perth Metro/Peel and regional areas. This comprehensive guide covers current WA stamp duty rates for 2025-26, the March 2025 first home buyer changes, the 7% foreign purchaser surcharge, and the off-the-plan concession expiring 30 June 2026. Whether you’re purchasing your first home, investing in residential property, or developing a new project, this guide aims to provide the calculator-ready information you may need.

Current WA Stamp Duty Rates (2025-26)

Western Australia operates a progressive marginal rate system under the Duties Act 2008. Unlike some states, WA applies a uniform rate table to all property types—there are no separate residential, commercial, or investor schedules, and no premium property surcharge like NSW.

Standard Transfer Duty Rate Table

The following rates apply to all property purchases in WA, effective since 2 July 2014:

WA’s top marginal rate of 5.15% applies uniformly above $725,000—there is no additional premium tier for high-value properties. This makes WA relatively competitive for luxury property acquisitions compared to NSW (which adds a 7% premium rate above $3.7 million).

A concessional rate of $1.50 per $100 applies to the first $120,000 for principal residences and WA business assets valued under $200,000, reducing duty slightly in limited circumstances.

How to Calculate Your Stamp Duty

Understanding how to manually calculate stamp duty may help you verify quotes and plan your budget more accurately.

Example 1: $500,000 property

1. First $360,000 attracts base duty of $11,115
2. Remaining $140,000 ($500,000 - $360,000) charged at $4.75 per $100
3. Marginal duty: $140,000 ÷ 100 × $4.75 = $6,650
4. Total duty: $11,115 + $6,650 = $17,765

Example 2: $700,000 property

1. First $360,000 attracts base duty of $11,115
2. Remaining $340,000 ($700,000 - $360,000) charged at $4.75 per $100
3. Marginal duty: $340,000 ÷ 100 × $4.75 = $16,150
4. Total duty: $11,115 + $16,150 = $27,265

Example 3: $900,000 property

1. First $725,000 attracts base duty of $28,453
2. Remaining $175,000 ($900,000 - $725,000) charged at $5.15 per $100
3. Marginal duty: $175,000 ÷ 100 × $5.15 = $9,013
4. Total duty: $28,453 + $9,013 = $37,466

Example 4: $1,500,000 property

1. First $725,000 attracts base duty of $28,453
2. Remaining $775,000 ($1,500,000 - $725,000) charged at $5.15 per $100
3. Marginal duty: $775,000 ÷ 100 × $5.15 = $39,913
4. Total duty: $28,453 + $39,913 = $68,366

Quick Reference: Stamp Duty at Common Price Points

Note: First home buyer duty assumes full eligibility under the First Home Owner Rate. Metro thresholds apply to Perth Metropolitan and Peel regions. Regional thresholds apply to all other WA locations. Actual amounts may vary based on individual circumstances.

For quick estimates, WA Revenue provides an online calculator that may help verify your calculations.

First Home Buyer Concessions: March 2025 Changes

Western Australia’s first home buyer duty relief underwent significant expansion on 21 March 2025, with the Duties Amendment Act 2025 receiving Royal Assent on 19 June 2025. These changes marked the first threshold increases in over a decade—previous thresholds had remained frozen at lower levels since July 2014.

Current Thresholds (From 21 March 2025)

WA now differentiates between Perth Metro/Peel and regional areas—a distinction unique among Australian states:

Established Homes:

Vacant Land:

The regional extension to $750,000 (versus $700,000 for metro) reflects the WA Government’s policy to encourage first home buyers to consider regional areas where housing supply may be more accessible.

How the Reduced Rate Works

For properties valued between the exemption and concession thresholds, duty is calculated using a reduced marginal rate formula:

Metro/Peel (established homes):

• Rate: $13.63 per $100 above $500,000
• Maximum dutiable range: $200,000 ($500,001 to $700,000)

Regional (established homes):

• Rate: $11.89 per $100 above $500,000
• Maximum dutiable range: $250,000 ($500,001 to $750,000)

Vacant land:

• Rate: $15.39 per $100 above $350,000
• Maximum dutiable range: $100,000 ($350,001 to $450,000)

Worked Examples

Example 1: $600,000 home in Perth (Metro)

1. Property exceeds $500,000 exemption threshold
2. Reduced rate applies: ($600,000 – $500,000) × $13.63 per $100
3. Total duty: $100,000 ÷ 100 × $13.63 = $13,630

Without first home buyer relief, duty would be $22,515—a saving of $8,885.

Example 2: $650,000 home in Bunbury (Regional)

1. Property exceeds $500,000 exemption threshold
2. Reduced rate applies: ($650,000 – $500,000) × $11.89 per $100
3. Total duty: $150,000 ÷ 100 × $11.89 = $17,835

Without first home buyer relief, duty would be $24,890—a saving of $7,055.

Example 3: $400,000 vacant land in Perth

1. Land exceeds $350,000 exemption threshold
2. Reduced rate applies: ($400,000 – $350,000) × $15.39 per $100
3. Total duty: $50,000 ÷ 100 × $15.39 = $7,695

Without first home buyer relief, duty would be $13,015—a saving of $5,320.

Which Areas Are “Regional”?

Regional WA includes all areas outside the Perth Metropolitan and Peel regions. The Perth Metro region encompasses 30 Local Government Areas including City of Perth, City of Stirling, City of Joondalup, City of Wanneroo, City of Fremantle, and surrounding councils. Peel region includes Mandurah and Murray.

Cities and towns classified as regional include:

• Southwest: Bunbury, Busselton, Margaret River, Albany
• Midwest: Geraldton, Carnarvon
• Goldfields: Kalgoorlie-Boulder
• Pilbara: Karratha, Port Hedland, Newman
• Kimberley: Broome, Kununurra

For boundary confirmation, contact the Department of Finance or refer to the WA Planning Commission regional maps.

Eligibility Requirements

To qualify for the First Home Owner Rate of Duty, you generally must meet the following criteria under WA Revenue guidance:

Citizenship and residency:

• At least one applicant must be an Australian citizen or permanent resident at application
• New Zealand citizens on Special Category Visas (Subclass 444) qualify
• Temporary visa holders do not qualify

Prior property ownership:

• You must never have received the First Home Owner Grant or first home duty concession in any Australian state
• You must not have owned residential property anywhere in Australia before 1 July 2000
• You must not have occupied Australian residential property as a residence for 6 or more continuous months after 1 July 2004

Age requirement:

• All applicants must be 18 years or older (exemptions available in limited circumstances)

Residence obligation:

• You must move into the property within 12 months of settlement
• You must occupy it as your principal place of residence for at least 6 continuous months
• Failure to meet this requirement triggers duty reassessment plus penalties

Important: The Spouse/Partner Rule

Eligibility typically depends on the property history of both you and your spouse or de facto partner—even if they’re not on the title. If your partner has previously owned residential property in Australia (meeting the above criteria), you may be ineligible for first home buyer relief.

Buying with a Non-First Home Buyer

If you’re a first home buyer purchasing with someone who doesn’t qualify (such as a parent or partner who previously owned property), you may still receive a partial benefit. The concession typically applies only to your share of the property.

Example: You qualify as a first home buyer and purchase a $480,000 property 50/50 with your partner who previously owned property:

• Your share (50%): Exempt from duty ($0)
• Partner’s share (50%): Standard duty on $240,000 (~$6,555)
• Total duty: approximately $6,555

This remains a significant saving compared to full duty of approximately $15,870 on the whole property.

First Home Owner Grant: $10,000 for New Homes

The Western Australian First Home Owner Grant provides a $10,000 one-off payment for eligible first home buyers purchasing or building new homes. Established properties have been ineligible since 3 October 2015.

Current Grant Details

Geographic Boundaries

The 26th parallel south runs approximately through Shark Bay on the west coast. Properties north of this line—including Karratha, Port Hedland, Broome, and Kununurra—benefit from the higher $1,000,000 cap, reflecting the significantly higher construction costs in remote northern regions.

Home Buyers Assistance Account

A separate grant of up to $2,000 exists for established home purchases up to $500,000 (threshold increased December 2024). This reimburses conveyancing, valuation, and lending fees. It’s administered by Consumer Protection WA, not Revenue.

Combined Benefits for First Home Buyers

A first home buyer purchasing a new home under $500,000 in Perth may receive:

For regional buyers purchasing at the extended $750,000 threshold, the stamp duty savings are even more significant.

Commercial & Industrial Property

Commercial and industrial property in Western Australia is assessed using the standard transfer duty rate scale under the Duties Act 2008. WA applies a single, uniform duty table to all property types—there are no separate residential or commercial rate schedules.

Residential-specific concessions do not apply to commercial or industrial property:

• First home buyer exemptions and concessions do not apply.
• Principal place of residence concessions do not apply.
• Off-the-plan concessions do not apply to commercial or industrial property.
• Foreign purchaser duty does not apply unless the property (or part of it) is classified as residential land.

Duty is assessed on the higher of the purchase price or market value, using the standard progressive rates (up to a top marginal rate of 5.15% above $725,000). There is no premium property surcharge in Western Australia.

For mixed-use developments, duty must be apportioned between residential and non-residential components. Residential concessions or foreign surcharges apply only to the residential portion where relevant; the commercial component is always assessed at standard rates.

Foreign Purchaser Duty: 7%

The Foreign Buyer Duty applies to foreign persons acquiring residential land in Western Australia. At 7%, WA’s surcharge is the equal-lowest in Australia alongside South Australia—compared to NSW (9%), Victoria (8%), and Queensland (8%).

Surcharge Rate History

WA was the last Australian state to introduce a foreign buyer surcharge, implementing it effective 1 January 2019.

Impact on Foreign Buyers

For a $1,000,000 residential property purchased by a foreign person:

This represents approximately 11.3% of the purchase price in duty alone—though still lower than equivalent purchases in NSW (approximately 13.8%) or Victoria (approximately 13.5%).

Who is Considered a “Foreign Person”?

Under the Duties Act 2008, a foreign person generally includes:

Individuals who are not:

• An Australian citizen under the Australian Citizenship Act 2007
• A permanent visa holder under the Migration Act 1958
• A Special Category Visa holder (primarily New Zealand citizens)

Foreign corporations where:

• The corporation is incorporated outside Australia, OR
• Foreign persons hold 50% or more of the issued shares, OR
• Foreign persons control 50% or more of voting power

Foreign trusts where:

• Foreign persons control the trust, OR
• Foreign persons hold 50% or more of the beneficial interests
• For discretionary trusts: foreign persons could potentially benefit under the trust deed

Common Visa Types and Surcharge Status

Key Exemptions and Refunds

Change of status refund: If a foreign purchaser becomes an Australian citizen or permanent resident before settlement, they can apply for reassessment to remove the surcharge.

Developer exemption: Foreign purchasers who develop 10 or more dwellings or subdivide for 10 or more lots within 5 years of acquisition can apply for reassessment and refund of the foreign duty.

Joint purchases: When purchasing jointly where one buyer is a foreign person, the surcharge applies only to the foreign person’s proportional share.

Example: A couple buying a $800,000 property 50/50, where one is Australian and one is on a temporary visa:

• Standard duty (both shares): $32,316
• Foreign surcharge (50% share): $800,000 × 50% × 7% = $28,000
• Total duty: $60,316

Off-the-Plan Concession: Expires 30 June 2026

Western Australia offers one of Australia’s most generous off-the-plan duty concessions—unlike Queensland and South Australia, which have no equivalent scheme. The concession applies to strata and community title dwellings purchased before construction completion.

Concession Structure (21 March 2025 – 30 June 2026)

Pre-construction contracts (building not yet commenced):

Under-construction contracts (building in progress):

Worked Examples

Example 1: $650,000 pre-construction apartment

1. Standard duty would be: $24,890
2. Concession rate: 100% (property under $750,000)
3. Duty payable: $0 (saving of $24,890)

Example 2: $900,000 pre-construction apartment

1. Standard duty would be: $37,466
2. Concession rate: 50% (property over $850,000)
3. Concession amount: $37,466 × 50% = $18,733
4. Duty payable: $18,733 (saving of $18,733)

Example 3: $700,000 under-construction townhouse

1. Standard duty would be: $27,265
2. Concession rate: 75% (property under $750,000)
3. Concession amount: $27,265 × 75% = $20,449
4. Duty payable: $6,816 (saving of $20,449)

Eligibility Requirements

The off-the-plan concession is available to:

• Both owner-occupiers and investors—no residence requirement
• Australian residents and foreign purchasers—though foreign buyers still pay the 7% surcharge on any remaining duty
• Individuals, companies, and trusts

Property types covered (expanded March 2025):

• Multi-tiered strata schemes (apartments in buildings)
• Single-tier strata schemes (townhouses, villas)—newly eligible from March 2025
• Community title schemes

Not covered:

• Freestanding houses (unless in a strata or community title scheme)
• House and land packages (unless the land is a strata lot)

Critical Deadline: 30 June 2026

The off-the-plan concession expires on 30 June 2026. Contracts must be signed on or before this date to qualify—settlement can occur after the deadline.

The concession has been extended multiple times (October 2023, March 2025) but always with sunset clauses. No further extension has been announced as of December 2025.

Payment Process and Deadlines

Lodgement Deadline

Documents must be lodged for assessment within 2 months of the transaction date. For property purchases, the transaction date is typically the contract date or settlement date, depending on the circumstances.

Payment Deadline

Duty must be paid within one month of the duties assessment notice being issued, or within 12 months of the transaction date (whichever applies).

For electronic settlements via PEXA, duty can be paid at settlement through linked CIPA (Cash in Prior to Attendance) accounts. Certificates of duty are generated after 12pm for payments clearing by 11:45am.

How Stamp Duty is Paid

Transfer duty is typically paid through your solicitor or conveyancer via the Revenue Online system:

1. Your solicitor/conveyancer lodges the transaction through Revenue Online
2. The system calculates duty and generates an assessment
3. For electronic settlements (PEXA), duty is transferred automatically at settlement
4. For other transactions, payment is made via approved methods

Payment methods include:

• CIPA: Integrated with PEXA settlement
• BPAY: Biller code 969139
• Credit card: Additional processing fee applies
• Electronic funds transfer: Direct to OSR
• Cheque: Payable to “Commissioner of State Revenue”
• In person: 200 St Georges Terrace, Perth

Late Payment Consequences

Failing to pay stamp duty within the required timeframe may result in:

Penalty tax: Applied under the Taxation Administration Act 2003

Interest charges: Calculated at a prescribed rate from the due date until payment

Practical consequences:

• Transaction records are withheld until all outstanding amounts are cleared
• Title registration may be delayed

Your conveyancer typically manages these deadlines, but it’s worth confirming payment timing well before settlement.

Recent and Upcoming Changes

Changes Currently in Effect

Historical Context

These March 2025 changes marked the first threshold increases in over a decade. Previous thresholds had remained frozen since July 2014:

• Exemption: $430,000 (raised to $450,000 in May 2024, then $500,000 in March 2025)
• Concession cap: $530,000 (raised to $600,000 in May 2024, then $700,000/$750,000 in March 2025)

Key Dates for 2026

No Changes Announced To

• Standard transfer duty rate brackets (unchanged since 2014)
• Foreign purchaser duty rate (7% since 2019)
• First Home Owner Grant amount ($10,000) or caps ($750,000/$1,000,000)

WA’s duty thresholds are legislatively fixed—there is no automatic indexation mechanism. All changes require policy decisions and legislation.

Stamp Duty Comparison: WA vs Other States

For developers and investors operating across multiple states, understanding how Western Australia compares may be helpful:

Western Australia’s key differentiators:

• Lowest top marginal rate (5.15% vs 5.5-6.5% elsewhere)
• No premium property surcharge—unlike NSW’s 7% rate above $3.7M
• Lowest foreign surcharge (tied with SA at 7%)
• Regional bonus for first home buyers—unique among Australian states
• Off-the-plan concession for investors—unlike QLD and SA which have none
• Lower first home exemption than NSW/QLD ($500K vs $700-800K)

Frequently Asked Questions

How much is stamp duty on a $500,000 house in WA?

For a first home buyer purchasing a property at exactly $500,000, stamp duty would typically be $0 under the First Home Owner Rate (full exemption). For non-first home buyers, stamp duty on $500,000 would be approximately $17,765.

How much is stamp duty on a $700,000 house in WA?

For a $700,000 property:

• Standard duty (investors, non-FHB owner-occupiers): ~$27,265
• First home buyer (Perth Metro/Peel): ~$27,265 (full duty—concession caps at $700,000)
• First home buyer (Regional WA): ~$23,800 (reduced rate still applies)

How much is stamp duty on a $1 million house in WA?

For a $1,000,000 property purchased by an Australian resident (non-first home buyer):

• Total duty: $42,616

For a foreign purchaser, add the 7% surcharge ($70,000) for a total of approximately $112,616.

How much is stamp duty on a $1.5 million property in WA?

For a $1,500,000 property:

• Standard duty: $68,366

For a foreign purchaser, add the 7% surcharge ($105,000) for a total of approximately $173,366.

What’s the difference between Perth Metro and Regional for stamp duty?

First home buyers in regional WA receive an extended concession threshold—$750,000 versus $700,000 for Perth Metro and Peel. This means regional buyers purchasing between $700,001 and $750,000 pay reduced duty, while metro buyers at the same price pay full standard rates.

Can I add stamp duty to my mortgage?

Generally, no. Most lenders do not allow stamp duty to be added to your home loan in Western Australia. You typically need to pay stamp duty from your own savings or deposit funds. Some lenders may offer limited stamp duty capitalisation in specific circumstances—speak with your mortgage broker.

When do I pay stamp duty in WA?

Stamp duty must be paid within one month of receiving the assessment notice. Documents must be lodged within 2 months of the transaction date. For most transactions processed through electronic conveyancing (PEXA), duty is paid as part of the settlement process. Your solicitor or conveyancer manages these deadlines.

Is stamp duty tax deductible in WA?

For investment properties, stamp duty generally cannot be claimed as an immediate tax deduction. Instead, it’s typically added to the cost base of the property and may reduce capital gains tax when you eventually sell. For properties held for rental income, the stamp duty forms part of your acquisition costs. Consult with a tax professional for advice specific to your circumstances.

Do pensioners get a stamp duty concession in WA?

WA does not offer a specific pensioner stamp duty concession like Victoria. However, concession card holders may be eligible for a reduced rate of $1.50 per $100 (instead of $1.90 per $100) on the first $120,000 when purchasing a principal place of residence.

What if I’m buying with my partner who’s on a temporary visa?

If one buyer is an Australian citizen/permanent resident and the other is on a temporary visa (and therefore a “foreign person”), the foreign surcharge would apply only to the foreign person’s share.

Worked example: A couple buying a $800,000 property 50/50, where one is Australian and one is on a temporary visa:

• Standard duty (both shares): $32,316
• Foreign surcharge (50% share): $800,000 × 50% × 7% = $28,000
• Total duty: $60,316

I previously owned property overseas—am I still a first home buyer in WA?

WA’s first home buyer rules focus on whether you’ve owned or occupied residential property in Australia. If you owned property overseas but never owned Australian residential property (or occupied Australian property as your residence for 6+ continuous months after 1 July 2004), you may still qualify. However, eligibility rules are complex—confirm with WA Revenue or your conveyancer.

Can I get stamp duty refunded if the sale falls through?

In some circumstances, you may be entitled to a refund or reassessment of stamp duty if:

• The contract is rescinded (cancelled by mutual agreement)
• The contract is annulled, voided, or terminated
• The transfer doesn’t proceed

You typically need to apply to the Commissioner of State Revenue within specific timeframes. If settlement has already occurred, refunds are generally not available.

How does stamp duty work for company purchases?

When a company purchases property, standard stamp duty rates apply to the property transfer. However, there are additional considerations:

• Foreign surcharge applies if the company is considered a “foreign person” (50%+ foreign ownership/control)
• Corporate structures don’t provide stamp duty advantages and may attract additional compliance requirements
• Landholder duty may apply for acquisitions of interests in companies/trusts holding significant WA land

What happens if I miss the stamp duty deadline?

If stamp duty isn’t paid within the required timeframe, you may face:

• Interest charges: Applied from the due date until payment
• Penalty tax: May be applied under the Taxation Administration Act
• Settlement delays: Transaction records are withheld until all amounts are paid

Your conveyancer typically manages these deadlines, but it’s worth confirming payment timing well before settlement.

Is the off-the-plan concession available for houses?

The off-the-plan concession only applies to strata and community title properties—apartments, units, townhouses, and villas within a strata scheme. Freestanding houses on their own title do not qualify, even if purchased before construction is complete.

Does the off-the-plan concession apply to investors?

Yes. Unlike some other states, WA’s off-the-plan concession is available to all buyers—owner-occupiers and investors alike. There is no residence requirement.

Developer Considerations

For property developers, stamp duty represents a significant project cost that must be accurately factored into feasibility analysis. Getting these calculations wrong can materially impact project returns.

Acquisition Costs

When modelling site acquisition:

Site purchases:

• Standard duty on development site purchases follows the general rate table
• The top marginal rate of 5.15% applies above $725,000
• No premium property surcharge exists in WA (unlike NSW)
• Uniform rates apply regardless of property type

Corporate structures:

• Purchasing through a company or trust doesn’t reduce stamp duty on property transfers
• Landholder duty provisions may apply when acquiring interests in entities holding significant WA land
• Duty applies to the transfer regardless of entity type

Foreign investor structures:

• Foreign investors purchasing through Australian companies may still attract the 7% surcharge if the company is “foreign-controlled”
• Joint ventures with foreign capital partners require careful structuring
• The 7% surcharge (lowest in Australia alongside SA) may make WA relatively attractive for foreign investment

Buyer Capacity Impact

Stamp duty directly affects your end buyers’ purchasing capacity, which influences project pricing and sales velocity:

First home buyer market (sub-$500,000):

• Buyers have no duty burden under the First Home Owner Rate
• This price bracket typically sees strongest first home buyer demand
• Marketing can emphasise $0 stamp duty as a selling point

First home buyer concession zone ($500,001–$700,000 metro / $750,000 regional):

• Reduced duty applies, but buyers still need to budget for some duty
• Consider pricing strategies around threshold points
• A $499,000 price point delivers full exemption vs $501,000 incurring some duty

Above concession threshold:

• Full duty applies—approximately 4-5% of purchase price
• Buyers need additional ~$25,000+ on top of deposit at $700K
• Factor this into target buyer affordability modelling

Off-the-Plan Sales: WA’s Competitive Advantage

The off-the-plan concession creates significant marketing opportunities for WA apartment and townhouse developers:

Benefits to highlight in marketing:

• 100% duty exemption for pre-construction apartments under $750,000
• 75% duty reduction for under-construction apartments under $750,000
• Available to both investors and owner-occupiers
• Maximum concession of $50,000 per transaction

Important limitations:

• Expires 30 June 2026 (unless extended)
• Only applies to strata and community title schemes
• House and land packages do not qualify

Development Feasibility Modelling

When building your development feasibility model, stamp duty affects multiple line items:

Feasly’s feasibility software enables developers to model stamp duty impacts on both acquisition costs and end-buyer affordability, helping optimise project pricing and target market positioning.

Worked Example: Development Site Acquisition

A developer is acquiring a $4,000,000 development site in Perth:

1. Standard duty on first $725,000: $28,453
2. Marginal duty on $3,275,000 ($4,000,000 - $725,000) at 5.15%: $168,663
3. Total acquisition duty: $197,116

This represents approximately 4.9% of the land cost—a material input to the feasibility model.

Off-the-Plan Sales Modelling

For a 40-unit apartment project in Perth selling at an average $650,000 per unit:

With off-the-plan concession (pre-construction, to June 2026):

• Standard duty per unit: ~$24,890
• Concession rate: 100% (under $750,000)
• Duty payable per unit: $0
• Total buyer duty savings across 40 units: ~$995,600

Without concession (post-June 2026):

• Standard duty per unit: ~$24,890
• Total buyer duty across 40 units: ~$995,600

This improved buyer affordability can translate to faster sales velocity and potentially higher achievable prices while the concession remains available.

Comparison with Interstate Projects

For developers operating across multiple states, WA’s incentives have distinct characteristics:

WA’s lower top rate, absence of premium surcharge, and competitive off-the-plan concession create attractive conditions for development—particularly for projects targeting investors or the $500,000-$750,000 first home buyer market.

Official Resources

Summary

Western Australian stamp duty represents a significant consideration for any property purchase, with recent changes improving affordability for first home buyers. Key points to remember:

• Standard rates range from 1.90% to 5.15%—Australia’s lowest top marginal rate with no premium property surcharge
• First home buyers may be exempt on purchases up to $500,000, with concessions to $700,000 (Metro/Peel) or $750,000 (Regional)—a unique geographic distinction
• Foreign purchasers pay an additional 7% surcharge—Australia’s lowest alongside SA
• Off-the-plan buyers (including investors) may receive up to 100% duty exemption on pre-construction apartments, expiring 30 June 2026
• Payment is typically due within 1 month of assessment, with documents lodged within 2 months of transaction

For accurate calculations specific to your circumstances, use the official WA Revenue calculator and consult with your solicitor or conveyancer. Rates and thresholds may change—always verify current information before making purchasing decisions.

This guide is for informational purposes only and does not constitute legal, financial, or tax advice. Individual circumstances vary, and you should seek professional advice before making property purchase decisions.