This Western Australia stamp duty calculator estimates transfer duty on property in Western Australia. The general rate is Schedule 2 of the Duties Act 2008, still the RevenueWA table updated on 30 July 2026. Duty is not one percentage of the whole price. Up to $120,000 it is $1.90 per $100 or part of $100. From there the steps are $2,280 plus $2.85 per $100 above $120,000 to $150,000, $3,135 plus $3.80 per $100 above $150,000 to $360,000, $11,115 plus $4.75 per $100 above $360,000 to $725,000, and $28,453 plus $5.15 per $100 above $725,000. The dutiable value is rounded down to the nearest dollar before those parts of $100 are counted. A started hundred dollars is a full hundred.
The first home owner rate on this page is the rate for an agreement entered into on or after 7 May 2026, from the housing taxation package announced that day. A home, new or established, pays no duty up to $600,000. From $600,001 to $800,000, duty is $16.15 per $100 or part of $100 above $600,000. Above $800,000 the general rate applies to the whole value. Vacant land pays no duty up to $450,000, then $20.14 per $100 or part above $450,000 through $550,000, and the general rate above that. The sample is a $650,000 first home. The headline is $8,075.00. The general rate on that value is $24,890.00. Agreements before 7 May 2026 used lower thresholds, and this form does not store them.
How to use this calculator
- Enter the dutiable value in Australian dollars. If the contract includes GST, RevenueWA includes that GST in the dutiable value. The sample is 650000.
- Choose the buyer. “Home, not a first home” uses the concessional residential rate when the whole property is $200,000 or less, and the general rate above that. “First home, house and land” and “First home, vacant land” use the 7 May 2026 first home owner thresholds. “General rate” is the Schedule 2 scale for a purchase that is not on those concessions, including many investment purchases.
- Choose whether foreign transfer duty applies. The surcharge is 7% of the dollar-rounded dutiable value, added to transfer duty. A foreign person is not given the first home owner rate on this page.
- Press Calculate. The headline is transfer duty plus any foreign surcharge. The general-rate line is always shown so a concession can be compared with the full scale.
How Western Australian transfer duty is calculated
A $500,000 purchase on the general rate sits in the $360,001 to $725,000 band. The excess over $360,000 is $140,000, which is 1,400 parts of $100. At $4.75 a part, that excess is $6,650. Added to $11,115, general duty is $17,765.00. The same arithmetic at $360,000 lands on $11,115.00 exactly, which is why the next band starts there. At $725,000 the excess over $360,000 is $365,000, or 3,650 parts at $4.75, which is $17,337.50. Added to $11,115, duty is $28,452.50. The following band’s published base is $28,453, so the scale steps by half a dollar at the boundary rather than matching to the cent. At $730,000, general duty is $28,710.50: $28,453 plus $5.15 for each of the 50 parts in the $5,000 above $725,000.
The first home owner rate for a home does not use those bands while the value is $800,000 or under. At $600,000 duty is $0.00, and the general rate underneath is $22,515.00. At $600,001 the excess is $1, one part of $100, and duty is $16.15. At $650,000 the excess is $50,000, 500 parts at $16.15, and duty is $8,075.00. At $650,050 the excess is $50,050, which is 501 parts, and duty is $8,091.15. At $700,000 duty is $16,150.00 against a general rate of $27,265.00. At $730,000 duty is $20,995.00 against a general rate of $28,710.50. Queensland’s established first-home concession on $730,000 is $6,555.00 on that state’s page. The two concessions are not the same purchase. At $800,000 the first home owner rate is $32,300.00 and the general rate is $32,315.50, fifteen dollars and fifty cents apart. At $800,001 the first home owner rate no longer applies, and duty is the general $32,320.65.
Vacant land has its own ceiling. At $450,000 a first home buyer of vacant land pays $0.00, while the general rate is $15,390.00. At $500,000 the land rate is $10,070.00, which is 500 parts of $20.14 above $450,000. At $550,000 it is $20,140.00, and the general rate happens to be $20,140.00 as well. At $550,001 the land concession ends and duty is the general $20,144.75. A home buyer, not a land buyer, still pays nothing at $550,000 and at $550,001, because the home nil-rate band runs to $600,000. Choosing “vacant land” for a house, or “house and land” for a block, changes the threshold. The form cannot see the title.
A home that is not a first home, and that does not exceed $200,000, uses the concessional rate RevenueWA publishes for a principal place of residence: $1.50 per $100 up to $120,000, then $1,800 plus $4.04 per $100 above $120,000. At $120,000 that concession is $1,800.00 and the general rate is $2,280.00. At $200,000 the concession is $5,032.00 and the general rate is $5,035.00. At $200,001 the concession stops and both results are the general $5,038.80. The “General rate” menu always uses Schedule 2, including under $200,000, which is the right choice for a purchase that is not a principal place of residence. Foreign transfer duty is a further 7%. On a $650,000 residential purchase it is $45,500.00. Added to general duty of $24,890.00, the headline is $70,390.00. On a $500,000 general-rate purchase the surcharge is $35,000.00 and the headline is $52,765.00.
Formula
Agreement on or after 7 May 2026. Value is rounded down to the nearest dollar. Each started $100 is one part. General: $1.90 per $100 to $120,000; then $2,280 + $2.85 per $100 above $120,000 to $150,000; $3,135 + $3.80 per $100 above $150,000 to $360,000; $11,115 + $4.75 per $100 above $360,000 to $725,000; $28,453 + $5.15 per $100 above $725,000. Home, not a first home, value ≤ $200,000: $1.50 per $100 to $120,000; then $1,800 + $4.04 per $100 above $120,000. First home, house and land: $0 to $600,000; $16.15 per $100 above $600,000 through $800,000; general rate above $800,000. First home, vacant land: $0 to $450,000; $20.14 per $100 above $450,000 through $550,000; general rate above $550,000. Foreign transfer duty = 7% of the dollar-rounded dutiable value, and the first home owner rate is not applied. Headline = transfer duty + foreign transfer duty.
The first home owner grant is a separate payment. From 7 May 2026 the grant cap for homes south of the 26th parallel is $800,000, and eligibility for the duty concession is no longer tied to staying under that cap. This calculator does not pay the grant and does not subtract it from duty. A $650,000 first home is $8,075.00 of duty here whether or not a grant is also paid. An established home can qualify for the duty rate even when the grant itself is aimed at a new home. The form does not test citizenship, prior ownership, or occupancy. Those are RevenueWA conditions.
A foreign person who selects a first home row is moved to the general rate, and the 7% is added. At $650,000 that is $24,890.00 plus $45,500.00. The detail line says the first home owner rate was not applied. RevenueWA aligns that rate with grant eligibility, which a foreign purchaser generally does not meet. The 7% applies to residential property. Commercial property, and a build-to-sell exemption that was still moving through Parliament in 2026, are not options on the form. If the land is not residential, leave the foreign menu off and do not treat the 7% as automatic.
Worked Western Australia duty examples
A $650,000 first home, and the general rate beside it
Choose first home, house and land, and leave foreign duty off. The value is under $800,000 and over $600,000, so duty is 500 × $16.15. The headline is $8,075.00. General duty on the same value is $24,890.00, shown on its own line. The effective rate on $650,000 is 1.24%. At $600,000 the same buyer pays $0.00 against $22,515.00 of general duty. At $600,001 the headline is $16.15.
Raise the price to $650,050. The extra $50 starts another $100, so the parts go from 500 to 501 and duty is $8,091.15. The general rate on $650,050 is $24,894.75. The dollar of dutiable value is not rounded up. Only the count of hundreds rounds up, and only the value itself is rounded down before that count. A price of $650,000.90 still uses $650,000.
The $800,000 ceiling, a $730,000 comparison, and vacant land
A first home at $800,000 is $32,300.00. General duty is $32,315.50. One dollar more, $800,001, drops the concession and the headline becomes $32,320.65. The concession does not taper into the general rate. It stops. A $730,000 first home is $20,995.00, and general duty is $28,710.50. Queensland’s page charges $6,555.00 on an established first home at that price and $25,875.00 on the general scale. NSW and Victoria are further tables. The currency is Australian dollars on all four, and the statutes are not interchangeable.
Vacant land for a first home at $500,000 is $10,070.00. The same price as a home is $0.00, because $500,000 is under the $600,000 home threshold and over the $450,000 land threshold. At $550,000 the land rate and the general rate are both $20,140.00. At $550,001 the land buyer pays general duty of $20,144.75, while a home buyer still pays $0.00. At $450,000 both a first-home block and a first home pay $0.00, and a general-rate purchase pays $15,390.00.
A home under $200,000, and a foreign buyer
A principal place of residence at $120,000 that is not a first home pays $1,800.00. General duty is $2,280.00. At $100,000 the concession is $1,500.00 and the general rate is $1,900.00. At $200,000 the concession is $5,032.00 and the general rate is $5,035.00, a $3.00 gap. At $200,001 the concession is gone and duty is $5,038.80 either way. Select “General rate” if the property is not a principal place of residence. That menu does not apply the $1.50 rate at $120,000. It charges $2,280.00.
A foreign person on a $650,000 residential purchase is not given the $8,075.00 first home figure. The headline is $70,390.00: general duty of $24,890.00 plus 7% of $650,000, which is $45,500.00. A foreign person on a $500,000 general-rate purchase pays $52,765.00, of which $35,000.00 is the surcharge. The 7% is on the dollar-rounded value, not on the duty. It does not replace transfer duty.
Transfer duty on selected Western Australian values
| Value | Buyer | Duty | General rate beside it |
|---|---|---|---|
| $120,000 | Home, not a first home | $1,800.00 | $2,280.00 |
| $200,000 | Home, not a first home | $5,032.00 | $5,035.00 |
| $500,000 | First home, house and land | $0.00 | $17,765.00 |
| $500,000 | First home, vacant land | $10,070.00 | $17,765.00 |
| $650,000 | First home, house and land | $8,075.00 | $24,890.00 |
| $730,000 | First home, house and land | $20,995.00 | $28,710.50 |
| $800,000 | First home, house and land | $32,300.00 | $32,315.50 |
| $800,001 | First home, house and land | $32,320.65 | $32,320.65 |
What this Western Australia duty estimate leaves out
Agreements entered into before 7 May 2026 used a $500,000 nil-rate band for homes in the period that began on 21 March 2025, with a different upper threshold in the metropolitan and Peel regions than outside them. This page does not ask for the contract date and does not store those older rates. If the agreement is dated before 7 May 2026, the $8,075.00 result on a $650,000 home is the wrong scale. Nominal duty, deceased-estate exemptions, transfers pursuant to a matrimonial settlement, and partial interests are not modeled. A half share is not half of the duty on the whole in every case, because several concessions look at the whole property.
The off-the-plan concession is a separate reduction and is not a menu item. The foreign build-to-sell exemption announced with the 2026 housing package is not applied, including where the legislation was still being implemented in RevenueWA’s systems. A purchaser who is foreign at contract and not foreign at settlement can seek a reassessment. This form charges the 7% if you select foreign, and it does not refund it. Mixed-use property can be residential only in part. The 7% here is on the entire dutiable value you type.
Dutiable value is not always the contract price. A gift, a transfer at an undervalue, or a property whose unencumbered value exceeds the consideration can be assessed on the higher value. GST, if it is payable on the transaction, is included. This page does not add GST for you. Subdivision, aggregation of related transactions, and landholder duty are outside the form. The $200,000 residential concession applies to the entire property, not to each purchaser’s fraction.
Queensland, Victoria, and New South Wales publish their own scales, including their own first-home concessions and their own foreign surcharges of 8%, 8%, and 9% on those pages. A $730,000 figure moved from one state to another is a different tax. England, Scotland, and Wales use pounds and different statutes. The mortgage calculator estimates principal and interest in US dollars. It does not add this duty or convert Australian dollars.
Frequently asked questions
How much is Western Australia duty on a $650,000 first home after 7 May 2026?
For an eligible first home buyer of a home, $8,075.00. That is $16.15 for every $100 of the $50,000 above $600,000. The general rate on the same value is $24,890.00. A price of $650,050 becomes $8,091.15 because the extra $50 starts another $100. At $600,000 the first home duty is $0.00. These thresholds are for an agreement entered into on or after 7 May 2026.
What happens to the Western Australia first home rate above $800,000?
The general rate replaces it on the whole value. At $800,000 a first home is $32,300.00, and the general rate is $32,315.50. At $800,001 both results are $32,320.65. There is no sliding concession past $800,000. Vacant land loses its concession earlier, above $550,000. A $550,000 first-home block is $20,140.00, the same as the general rate, and $550,001 is general duty of $20,144.75.
Does a Western Australian home under $200,000 use a cheaper rate if it is not a first home?
Yes, when it is a principal place of residence and the whole property does not exceed $200,000. At $120,000 that concession is $1,800.00 and the general rate is $2,280.00. At $200,000 the concession is $5,032.00 and the general rate is $5,035.00. At $200,001 the concession ends and duty is $5,038.80. The general-rate menu never applies the $1.50 rate. Use it when the property is not a principal residence.
How is the 7% Western Australia foreign transfer duty added?
It is 7% of the dutiable value after that value is rounded down to the nearest dollar, and it is added to transfer duty. It does not replace the transfer duty. A $650,000 residential purchase is $45,500.00 of foreign duty. With the general rate of $24,890.00, the headline is $70,390.00. A foreign person is not given the first home owner rate on this page, so the $8,075.00 concession is not combined with the 7%.
Is Western Australia duty on a $730,000 home the same as Queensland’s $6,555?
No. An eligible Western Australian first home buyer at $730,000 pays $20,995.00 under the post-7 May 2026 home rate. General duty there is $28,710.50. Queensland’s established first-home concession at $730,000 is $6,555.00, and its general duty is $25,875.00. Victoria and New South Wales use their own Acts. The first home owner grant is not subtracted from any of these duty figures.
Related ClearCalc pages
- Queensland stamp duty calculator An established first home at $730,000 is $6,555.00 there. The Western Australian first home figure at that price is $20,995.00.
- Victoria stamp duty calculator Victorian land transfer duty, including an 8% foreign purchaser additional duty. Not this 7% Western Australian surcharge.
- NSW stamp duty calculator New South Wales transfer duty and a 9% surcharge. A different scale from Schedule 2 of the Duties Act 2008 (WA).
- Australia take-home pay calculator for 2026–27 Resident income tax and the Medicare levy on a salary. It is not the duty on a house in Perth or anywhere else in Western Australia.