WA Stamp Duty 2026: Rates, First Home Exemption Thresholds & Foreign Buyer Surcharge

In Western Australia during the 2026-27 financial year, standard transfer duty on an $800,000 established home is $32,316. First-home buyers receive a full exemption on homes up to $500,000 in the metropolitan and Peel regions, with a concessional phase-out to $700,000, and up to $750,000 in regional areas for the phase-out cap. Vacant land up to $350,000 is fully exempt for first-home buyers, phasing to $450,000. Foreign purchasers face a 7% surcharge.

This article is based on the latest WA transfer duty rates, thresholds, and first-home buyer concessions published by the Western Australian Department of Treasury and Finance, effective from 21 March 2025 and continuing through the 2026-27 financial year. WA's unique metropolitan-versus-regional distinction in first-home buyer thresholds makes location a decisive factor in the stamp duty calculation.

Western Australia Transfer Duty Rates 2026-27

WA transfer duty uses a five-bracket progressive scale. The rates are unchanged for 2026-27:

1. $0 to $120,000 · 1.9% of dutiable value
2. $120,001 to $150,000 · $2,280 plus 2.85% of amount over $120,000
3. $150,001 to $360,000 · $3,135 plus 3.8% of amount over $150,000
4. $360,001 to $725,000 · $11,115 plus 4.75% of amount over $360,000
5. $725,001 and above · $28,453 plus 5.15% of amount over $725,000

The relatively high starting rate of 1.9% on the first $120,000 means WA duty can be higher than some other states for lower-value properties, though the top marginal rate of 5.15% is comparatively moderate for premium properties. For a $500,000 property, the standard duty is $17,765. For a $1,200,000 property, the duty reaches $52,916.

First Home Buyer Exemption and Concession in WA

From 21 March 2025, WA introduced revised first-home buyer thresholds that differentiate between metropolitan/Peel regions and regional Western Australia:

Metropolitan and Peel regions:

1. Homes valued up to $500,000 · full transfer duty exemption
2. Homes valued between $500,001 and $700,000 · concessional duty on a sliding scale phasing out at $700,000
3. Vacant land valued up to $350,000 · full exemption
4. Vacant land valued between $350,001 and $450,000 · concessional duty on a sliding scale

Regional Western Australia: 5. Homes valued up to $500,000 · full transfer duty exemption (same as metro) 6. Homes valued between $500,001 and $750,000 · concessional duty on a sliding scale phasing out at $750,000 7. The higher regional phase-out cap of $750,000 reflects WA government policy to encourage decentralisation and regional housing development

Eligibility requirements for the WA first-home buyer concession include that the purchaser must be an Australian citizen or permanent resident aged 18 or over, not have previously owned or held an interest in residential property anywhere in Australia or overseas, and occupy the property as an ordinary place of residence for at least six months within 12 months of settlement. The concession must be applied for at the time of the transaction.

WA First Home Owner Grant

WA provides a First Home Owner Grant of $10,000 for eligible first-home buyers purchasing or building a new home. The key conditions are:

1. The home must be new and never previously occupied or sold as a residence
2. The total value of the home and land must not exceed $750,000 if purchasing a completed new home, or the value of the house and land combined for a building contract
3. For properties north of the 26th parallel (including parts of the Pilbara and Kimberley regions), the value cap increases to $1,000,000
4. At least one applicant must be an Australian citizen or permanent resident
5. The home must be occupied as a principal place of residence for at least six continuous months within 12 months of completion or settlement
6. The FHOG is paid at the time of settlement or first progress payment for construction

The FHOG can be received alongside the first-home buyer transfer duty exemption or concession, meaning a first-home buyer purchasing a new home in Perth valued at $480,000 could receive $10,000 from the FHOG and pay zero transfer duty.

Foreign Buyer Surcharge in WA

WA imposes a foreign buyer surcharge of 7% on the dutiable value of residential property acquired by foreign persons. Key details:

1. The 7% surcharge rate applies to residential property purchased by foreign natural persons, foreign corporations, and trustees of foreign trusts
2. For a foreign purchaser buying an $800,000 property in Perth, the total duty reaches approximately $88,316: $32,316 standard transfer duty plus $56,000 in foreign buyer surcharge
3. The surcharge applies to the entire dutiable value of the residential property, not just the value exceeding a threshold
4. The first-home buyer transfer duty exemption does not apply to the foreign buyer surcharge component; foreign first-home buyers would pay the surcharge even if they qualify for a concession on the standard duty
5. The definition of a foreign person follows the Duties Act 2008 (WA) and broadly aligns with the federal Foreign Acquisitions and Takeovers Act

How the Arrivau Stamp Duty Calculator Helps

WA's stamp duty calculation has several moving parts: the standard five-bracket progressive rates, the metro versus regional first-home buyer thresholds with different phase-out caps, vacant land exemptions, and the 7% foreign buyer surcharge. The Arrivau stamp duty calculator at /calculators/stamp-duty/ automates this by:

1. Applying the correct progressive duty brackets for any property value
2. Determining whether the property falls in a metropolitan, Peel, or regional zone and applying the appropriate first-home buyer phase-out cap
3. Calculating the vacant land exemption thresholds where relevant
4. Adding the 7% foreign buyer surcharge when applicable
5. Identifying FHOG eligibility of $10,000 for new homes

For a detailed review of your overall borrowing position and stamp duty strategy, speak with an Arrivau consultant — we respond within one business day.

Internal Links for the Next Decision

Use these arrivau.com resources to plan your WA property purchase:

1. /calculators/stamp-duty/ — Estimate your WA transfer duty, first-home buyer concession, and foreign buyer surcharge
2. /calculators/ — Explore the full suite of Australian property calculators including borrowing power and repayment tools
3. /best-home-loans-australia-2026/ — Compare home loan products across lenders serving the Western Australian market
4. /australian-mortgage-market-statistics-2026/ — Review lending data and property market trends relevant to WA
5. /australia-home-loan-glossary-2026/ — Reference key mortgage and property terms throughout your purchase

Information Sources

WA Department of Treasury and Finance — Transfer duty rates and thresholds 2026-27 WA Department of Treasury and Finance — First home buyer exemption and concession guidelines WA Department of Treasury and Finance — First Home Owner Grant conditions Duties Act 2008 (WA) — Foreign buyer surcharge provisions

FAQ

Q: How much stamp duty do I pay on an $800,000 home in WA? A: Standard transfer duty on an $800,000 property in WA for 2026-27 is $32,316. First-home buyers in metro/Peel areas receive a concession up to $700,000 only, so at $800,000 no first-home buyer relief applies. Regional first-home buyers would also not qualify at $800,000 as the regional phase-out cap is $750,000.

Q: What is the difference between metro and regional first-home buyer thresholds in WA? A: Both metro and regional WA offer full stamp duty exemption up to $500,000. The phase-out cap differs: $700,000 for metropolitan and Peel regions, and $750,000 for regional Western Australia. This gives regional buyers a $50,000 advantage in the phase-out range.

Q: What is the foreign buyer surcharge in WA? A: WA imposes a 7% foreign buyer surcharge on the dutiable value of residential property. This is in addition to the standard transfer duty and applies to foreign natural persons, foreign corporations, and foreign trusts.

Q: Can I receive both the FHOG and the stamp duty exemption in WA? A: Yes. The $10,000 First Home Owner Grant for new homes and the first-home buyer transfer duty exemption or concession are separate benefits that can be received at the same time, provided you meet the eligibility requirements for each.

Q: Does WA have a higher FHOG for regional areas? A: The standard FHOG is $10,000 statewide, but the property value cap increases to $1,000,000 for homes north of the 26th parallel (covering parts of the Pilbara and Kimberley), compared with $750,000 for the rest of the state.

General Information Disclaimer

This article is general information only and is not personal financial, tax, legal or credit advice. Stamp duty rates, thresholds and concessions can change without notice. Arrivau Pty Ltd (ABN 81 643 901 599) provides credit assistance as an ASIC Credit Representative, CRN 530978. Consider your objectives, financial situation and needs, and seek licensed advice before making a property decision. For an assessment of your borrowing position, speak with an Arrivau consultant — we respond within one business day.