WA transfer duty rates
Western Australia's residential scale:
| Dutiable value | Duty payable |
|---|---|
| $0 – $120,000 | $1.90 per $100 |
| $120,001 – $150,000 | $2,280 + $2.85 per $100 over $120,000 |
| $150,001 – $360,000 | $3,135 + $3.80 per $100 over $150,000 |
| $360,001 – $725,000 | $11,115 + $4.75 per $100 over $360,000 |
| Over $725,000 | $28,453 + $5.15 per $100 over $725,000 |
The 2026-27 first home owner boost
Announced in the 7 May 2026 State Budget, the first home owner rate of duty now gives:
| Purchase | Old threshold | New (2026-27) |
|---|---|---|
| Home — full exemption | $500,000 | $600,000 |
| Home — concession up to | $700,000 | $800,000 |
| Vacant land — full exemption | $350,000 | $450,000 |
| Vacant land — concession up to | $450,000 | $550,000 |
With Perth's median house price sitting near the new exemption cap, a large share of WA first home buyers will now pay no duty at all — a saving of roughly $20,000 at $600,000.
Everyone else
Owner-occupiers who've owned before and investors pay the standard scale — there's no general owner-occupier concession like Queensland's. Foreign buyers add a 7% surcharge. Duty is due within a month of the assessment notice, normally settled through your conveyancer.
Worked example
A $620,000 established house: standard duty is $11,115 + 4.75% × $260,000 = $23,465. An eligible first home owner in 2026-27 pays only the concessional amount for the $600k–$800k band — a small fraction of that — where under last year's rules the same buyer would have received nothing at all.