What is the foreign buyer surcharge in WA?

Foreign purchasers pay an additional 7% surcharge on top of standard transfer duty in WA (as at April 2026). Verify at RevenueWA.

When is WA stamp duty payable?

Transfer duty in WA must be paid within 2 months of assessment, which usually coincides with settlement.

How is WA stamp duty calculated?

WA uses graduated rate brackets applied to the dutiable value. Use RevenueWA's calculator for exact figures. A $500,000 Perth home attracts roughly $17,765 for a non-first-home buyer.

Is there a first home owner grant in WA?

Yes, WA offers a First Home Owner Grant of $10,000 for building or buying a new home, subject to value caps. This is separate from the FHB transfer duty concession but both may apply.

Stamp Duty WA · Free Guide · Updated April 2026

Stamp Duty in Western Australia — What You’ll Actually Pay

Eligible first home buyers in WA pay zero transfer duty up to $500,000. A tapered concession runs to $700,000, then standard duty applies. Foreign purchasers add a 7% surcharge. Here’s how it works, with a worked example and citations to RevenueWA.

Get referred to a specialist → RevenueWA calculator ↗

Last reviewed: April 2026 · Verify current rates at RevenueWA

Quick Answer

How much stamp duty do first home buyers pay in WA in 2026?

Eligible first home buyers in WA pay no transfer duty on homes up to $500,000, with a tapered concession between $500,000 and $700,000 — above that, full duty applies. The foreign buyer surcharge is 7% on top of standard duty (as at April 2026). For a $500,000 Perth home, a non-first-home buyer pays roughly $17,765. Verify with the RevenueWA calculator.

$500K — FHB full exemption ceiling (raised March 2024)
$500K–$700K — tapered FHB concession band
7% — foreign buyer duty surcharge
Payable within 2 months of assessment, usually coinciding with settlement

$500K

FHB full exemption ceiling (raised from $430K in March 2024)

$700K

Top of the tapered FHB concession band

Foreign buyer duty surcharge on top of standard duty

How transfer duty works in WA

Western Australian stamp duty (transfer duty) is administered by RevenueWA. The rate depends on the type of transaction and the dutiable value, using graduated rate brackets. WA has distinct residential, general, and concessional rates. Assessment is issued after lodgement and must be paid within 2 months.

First home owner transfer duty exemption

The First Home Owner Rate of Duty provides full exemption on homes up to $500,000 (raised from $430,000 in March 2024) and tapered concession from $500,000 to $700,000. For vacant land, the thresholds are $350,000 exemption ceiling and $450,000 concession ceiling. You must be purchasing as a principal place of residence.

First Home Owner Grant (FHOG)

WA’s FHOG provides $10,000 for eligible buyers building or buying a new home, subject to property value caps. This is separate from the duty exemption and both can typically apply to the same purchase. Eligibility is administered through RevenueWA alongside transfer duty.

Foreign buyer duty surcharge

Non-Australian citizens and non-permanent residents pay an additional 7% foreign buyer transfer duty surcharge on top of standard duty (as at April 2026). Applies to residential property acquisitions. Paid at the same time as standard duty.

Worked example — $500,000 Perth home

A first home buyer purchasing a $500,000 home pays $0 under the First Home Owner Rate of Duty. A non-first-home buyer at the same price pays approximately $17,765 using RevenueWA’s 2026 graduated brackets. A foreign buyer pays $17,765 + $35,000 (7% surcharge) = $52,765. Run your exact scenario through the RevenueWA calculator.

⚠ Rates change — always verify before you rely on these figures

Transfer duty rates, thresholds and surcharges are set by WA state budget decisions and can move between annual budgets. The figures above reflect RevenueWA’s position as at April 2026. Before committing to a purchase, verify current rates at RevenueWA or run the official calculator. This guide is general information, not financial or legal advice.

Common mistakes

Where WA buyers trip up

❌

Not knowing the threshold increased in 2024

The FHB exemption ceiling rose from $430,000 to $500,000 in March 2024. Older online guides often cite the outdated $430K figure. Always confirm the current RevenueWA threshold before calculating your expected cost.

❌

Not occupying as principal residence

The First Home Owner Rate requires principal place of residence use. Buying an investment property first, or planning to rent it out, disqualifies you from the concession. RevenueWA does check.

❌

Missing the vacant land thresholds

If you’re buying vacant land to build on, the exemption ceiling is $350K and concession ceiling $450K — different from the built-home thresholds. Many buyers miss this and overpay duty on land.

❌

Forgetting the 2-month payment deadline

Transfer duty is assessed after lodgement and must be paid within 2 months. Missing the window triggers penalty interest. Your conveyancer handles this, but sellers expect evidence of duty paid at settlement.

Common questions

Western Australia stamp duty FAQ

No, eligible first home buyers in WA pay no transfer duty on homes up to $500,000. A tapered concession applies between $500,000 and $700,000, and full duty applies above $700,000. Property must be used as principal place of residence. Verify at RevenueWA.

Foreign purchasers pay an additional 7% on top of standard transfer duty (as at April 2026). Applies to non-Australian citizens and non-permanent residents. Verify at RevenueWA.

Transfer duty must be paid within 2 months of the date of assessment, which typically coincides with settlement. Your conveyancer handles this. Late payment triggers penalty interest.

For vacant land intended for a principal place of residence, WA’s FHB exemption ceiling is $350,000 and concession ceiling is $450,000 — lower than the built-home thresholds. Plan land + build cost together to understand total duty impact.

Using RevenueWA’s graduated brackets, a non-first-home buyer pays approximately $17,765 on a $500,000 purchase. A first home buyer at the same price pays $0 under the First Home Owner Rate of Duty. Run your exact scenario through the RevenueWA calculator.

Stamp Duty in Western Australia — What You’ll Actually Pay

How much stamp duty do first home buyers pay in WA in 2026?

⚠ Rates change — always verify before you rely on these figures

Where WA buyers trip up

Western Australia stamp duty FAQ

Next steps

Model your exact WA stamp duty with a specialist