Free Tool · Western Australia
WA Stamp Duty Calculator
Calculate Western Australia transfer duty for owner-occupiers, investors, and first home buyers using current RevenueWA rates.
Calculate Western Australia transfer duty for owner-occupiers, investors, and first home buyers using current RevenueWA rates.
Transfer duty in Western Australia is administered by RevenueWA under the Duties Act 2008. Rates step up across five brackets, from nil under $2,000 to 4.75% on the portion above $1,000,000. The dutiable value is normally the purchase price, but RevenueWA can substitute a higher market valuation. WA also charges a foreign buyers duty of 7% — lower than the 8% applied in NSW, VIC, QLD, SA, ACT, and NT.
WA uses the following bracket structure for the standard duty rate:
| Dutiable value | Standard rate |
|---|---|
| $0 – $2,000 | nil |
| $2,001 – $4,000 | 1% of dutiable value |
| $4,001 – $500,000 | $20 + 2.0% over $4,000 |
| $500,001 – $1,000,000 | $9,920 + 3.5% over $500,000 |
| Above $1,000,000 | $27,420 + 4.75% over $1,000,000 |
Western Australia offers a concessional residential rate for owner-occupiers buying a property up to $200,000 — but the saving is small in practice. For most owner-occupier purchases the difference between the standard "general" rate and the concessional rate is minimal once the property is over $200,000. Investors pay the general rate with no concession.
Western Australia offers a First Home Owner Rate of Duty (FHOR) that fully exempts eligible first home buyers from transfer duty on residential property purchases up to $430,000, with a sliding partial concession from $430,000 to $530,000. For vacant land the thresholds are $300,000 (full exemption) to $400,000 (partial). To qualify you must be eligible for the First Home Owner Grant (citizenship + first-time-buyer + occupation as principal residence) and lodge the FHOR claim through your settlement agent.
For full eligibility details and to apply, see RevenueWA: First Home Owner Rate of Duty.
When a foreign person acquires residential property in Western Australia, the 7% foreign buyers duty applies in addition to the standard transfer duty. The surcharge is collected by RevenueWA at the same time as the standard duty. Australian citizens and permanent residents are not foreign persons for the purposes of this surcharge.
| Scenario | Investor | Owner-occupier | First home buyer |
|---|---|---|---|
| $340,000 property | $6,740 | $6,740 | $0 (FHB exemption) |
| $470,000 property | $9,340 | $9,340 | $5,337 (FHB concession) |
| $1,000,000 property | $27,440 | $27,440 | $27,440 (over cap) |
Estimates use RevenueWA 2025–26 transfer duty rates. Always confirm the exact figure with your solicitor or conveyancer before settlement — these calculations do not account for off-the-plan concessions, pensioner concessions, or other state-specific reliefs that may apply to your situation.
Need to calculate stamp duty for another state? Use our all-states stamp duty calculator, which covers NSW, VIC, QLD, SA, WA, TAS, ACT, and NT in a single tool. Each state has different rates, thresholds, and concessions — Western Australia applies a 7% foreign buyer surcharge.
WA transfer duty is charged by RevenueWA on the dutiable value of any property purchase. Rates step up across five brackets, from nil under $2,000 to 4.75% on the portion above $1,000,000. Owner-occupiers buying a property up to $200,000 may qualify for a concessional residential rate; otherwise owner-occupiers and investors pay the same general rate.
Eligible first home buyers pay no transfer duty under the First Home Owner Rate of Duty (FHOR) on residential properties up to $430,000, with a sliding partial concession from $430,000 to $530,000. For vacant land the thresholds are $300,000 (full) to $400,000 (partial). Above the partial limit the standard rates apply.
WA transfer duty is generally payable within two months of the dutiable transaction — usually two months from contract date. Your settlement agent normally pays RevenueWA at settlement using funds from your loan and deposit. Late payment attracts penalty tax and interest at the rate published by RevenueWA.
WA introduced its 7% foreign buyers duty in 2019 — slightly lower than the 8% surcharge applied in most other states. The lower rate reflects WA government policy to maintain inbound investment in Perth and regional WA. The duty applies on top of the standard transfer duty whenever a foreign person acquires residential property.
No. Stamp duty paid on an investment property in WA is not immediately deductible against rental income. It is added to the cost base of the property and reduces capital gains tax when the property is later sold. Owner-occupiers cannot deduct stamp duty at all.
There is no difference — they are the same tax. WA formally calls it "transfer duty" in the Duties Act 2008, but everyday speech still uses "stamp duty". RevenueWA forms, settlement statements, and contract documents use "transfer duty"; lender quotes and buyer guides usually use "stamp duty".