Western Australia imposes transfer duty on most residential property purchases at settlement, with rates, first home buyer concessions, and foreign buyer surcharges set independently from the eastern states. For 2026-27 the general transfer duty scale remains unchanged. On a median-priced Perth home of approximately $650,000 a non-first-home buyer pays roughly $24,613 in stamp duty. First home buyers enjoy a full exemption on properties valued at $500,000 or below, introduced from 21 March 2025, with phasing concessions extending to $700,000 in the Perth metropolitan and Peel regions or $750,000 in regional WA. Foreign buyers pay a 7% surcharge, and the First Home Owner Grant is $10,000 statewide. All figures are sourced from the WA Department of Treasury and are current as at July 2026.
WA Standard Transfer Duty Rates 2026-27
Western Australia’s general transfer duty scale is a progressive tiered system. For dutiable values up to $120,000 the rate is 1.9% of the total value. Between $120,001 and $150,000 the duty is $2,280 plus 2.85% of the amount exceeding $120,000. The $150,001 to $360,000 bracket — which covers many entry-level Perth homes and regional properties — attracts $3,135 plus 3.8% of the amount exceeding $150,000. For the $360,001 to $725,000 range the duty is $11,115 plus 4.75% of the amount exceeding $360,000. Properties above $725,000 incur $28,453 plus 5.15% of the amount exceeding $725,000.
Perth’s median house price sits squarely in the $360,001 to $725,000 bracket. At $650,000 a buyer pays $11,115 + 4.75% × ($650,000 − $360,000) = $11,115 + $13,775 = $24,890. WA’s duty is generally more affordable than Victoria or NSW for properties in the $500,000 to $800,000 range.
First Home Buyer Exemption from March 2025
Western Australia restructured its first home buyer duty concession effective 21 March 2025. The new rules provide a full exemption — zero transfer duty — for first home buyers purchasing a home valued at $500,000 or below. This applies to both new and established homes, provided the buyer occupies the property as their principal place of residence.
For properties valued between $500,001 and $700,000 in the Perth metropolitan area and Peel region, a phasing concession applies. The concession reduces proportionally as the property value increases, reaching zero at $700,000. In regional Western Australia the phasing range extends to $750,000, providing a wider concession band for buyers outside the metropolitan area.
For vacant land purchased with the intention of building a first home, the exemption threshold is $350,000 with phasing to $450,000. Buyers must begin construction within a reasonable timeframe and occupy the completed home as their principal residence.
Eligibility requires that the buyer is a natural person, at least 18 years old, and has never held an interest in residential property anywhere in Australia or overseas. At least one applicant must be an Australian citizen or permanent resident.
Foreign Buyer Transfer Duty Surcharge
Foreign buyers purchasing residential property in Western Australia pay a 7% surcharge on top of the standard transfer duty. This surcharge applies to the full dutiable value of the property. Foreign buyers are ineligible for any first home buyer concessions, exemptions, or the FHOG.
The 7% surcharge is slightly lower than the 8% applied in Victoria, NSW, and Queensland, though Western Australia does not impose an additional annual land tax surcharge on foreign owners at the same level as some eastern states.
First Home Owner Grant
Western Australia’s First Home Owner Grant provides $10,000 to eligible first home buyers purchasing or building a new home. In regional WA an additional Regional First Home Owner Grant Boost of $5,000 may apply, bringing the total grant to $15,000 for regional buyers. The FHOG is separate from the transfer duty exemption and both can be claimed simultaneously.
Worked Examples
A non-first-home buyer purchasing a $650,000 established home in Perth pays approximately $24,890 in transfer duty. A first home buyer purchasing the same home pays duty on a reduced scale since the value exceeds the $500,000 full-exemption threshold but falls within the phasing band to $700,000 — the concession means they pay a fraction of the standard rate rather than the full amount.
A first home buyer purchasing at $480,000 in Perth pays zero transfer duty — a saving of approximately $14,895.
A foreign buyer at $650,000 pays the standard $24,890 plus the 7% surcharge of $45,500, for a total of $70,390.
FAQ
Q: Does the WA first home buyer exemption apply to off-the-plan apartments? A: Yes. Off-the-plan purchases by first home buyers qualify for the exemption, provided the dutiable value falls within the applicable threshold. The off-the-plan concession allows construction costs to be deducted, which can bring the dutiable value below the exemption threshold.
Q: Is there a different threshold for regional WA buyers? A: Yes. The first home buyer exemption phasing extends to $750,000 in regional WA, compared to $700,000 in the Perth metropolitan and Peel regions. The regional FHOG boost also provides an additional $5,000.
Q: Can I use the FHOG to cover part of my transfer duty? A: The FHOG is paid as a cash grant and can be directed toward your deposit or other settlement costs, including transfer duty. Many lenders allow the FHOG to form part of your overall funds to complete.
Q: What is the duty on vacant land in WA? A: Vacant residential land attracts the same general transfer duty scale. First home buyers purchasing vacant land valued at $350,000 or below pay zero duty, with phasing to $450,000.
Q: How long do I have to pay transfer duty after settlement? A: Transfer duty is payable within two months of the date of assessment, which is typically issued shortly after the transfer documents are lodged. Late payment incurs penalty tax at 8% per annum, compounded monthly.
Sources
- WA Department of Treasury, Transfer Duty Rates, wa.gov.au (current as at July 2026)
- WA Department of Finance, First Home Owner Rate of Duty, wa.gov.au (effective from 21 March 2025)
- WA Department of Treasury, First Home Owner Grant, wa.gov.au (2026-27)
- WA Department of Finance, Foreign Buyer Duty, wa.gov.au
- Office of State Revenue WA, Duties Information, osr.wa.gov.au
This article provides general information only and does not constitute financial, legal, or tax advice. Transfer duty obligations and concessions depend on individual circumstances. Consult the WA Office of State Revenue or a qualified conveyancer before making a purchase decision.