Stamp Duty Calculator WA 2025-26

What this calculator works out

This calculator estimates the transfer duty (commonly called stamp duty) you will owe the WA Office of State Revenue when you buy residential property in Western Australia. It handles the four moving parts that determine the final figure:

1. The general rate of transfer duty under Schedule 2 of the Duties Act 2008 (WA).
2. The First Home Owner Rate of Duty as it stands after the 21 March 2025 changes — separate metropolitan and regional thresholds for established and new homes, plus a vacant-land concession.
3. The 7% Foreign Buyers Duty under Part 6A of the Duties Act 2008 (WA) for residential acquisitions by foreign persons.
4. Edge cases like the interaction between FHB eligibility and foreign buyer status (foreign buyers do not qualify for the First Home Owner Rate of Duty).

The figure returned is the duty owed at settlement — not the deposit, the loan amount, or the settlement agent fee. For lender-side maths, pair this with our take-home pay tool when working out borrowing capacity.

Where the formula comes from

The general rate brackets used here are the WA residential / general rate set out in Schedule 2 of the Duties Act 2008 (WA), as applied by the WA Office of State Revenue:

Dutiable value	Duty
up to $120,000	$1.90 per $100
$120,001 – $150,000	$2,280 + $2.85 per $100 above $120,000
$150,001 – $360,000	$3,135 + $3.80 per $100 above $150,000
$360,001 – $725,000	$11,115 + $4.75 per $100 above $360,000
above $725,000	$28,453 + $5.15 per $100 above $725,000

The First Home Owner Rate of Duty thresholds in this calculator reflect the post-21 March 2025 WA settings:

Concession band	Full exemption	Concession cap	Marginal rate
Metropolitan home	up to $500,000	$700,000	$13.63 per $100 above $500,000
Regional home	up to $500,000	$750,000	$11.89 per $100 above $500,000
Vacant land (FHB)	up to $350,000	$450,000	$15.39 per $100 above $350,000

The 7% Foreign Buyers Duty is charged on the dutiable value of residential land in addition to the general transfer duty.

How to read the inputs

• Purchase price — the contract price in AUD. If the unencumbered market value is higher (for example, a transfer between family at a friendly price), the WA Office of State Revenue uses the higher of the two. Enter that figure here.
• Purchase type — established home, new home or vacant land. The vacant-land FHB thresholds are lower than the home thresholds, so the field matters when you tick the first home buyer box.
• Buyer profile — Standard buyer / investor applies the general rate. Eligible first home buyer applies the First Home Owner Rate of Duty. Tick this only if all the WA eligibility criteria are met: at least 18 years old, Australian citizen or permanent resident, never previously owned residential property, and you (or your spouse) move in within 12 months and live there continuously for at least 12 months.
• Region — Metropolitan (Perth) or Regional WA. This only appears when you choose the first home buyer profile on a home, because the metropolitan and regional concession caps differ.
• Foreign buyer — tick this if any buyer on the contract is a foreign person under Part 6A of the Duties Act 2008 (WA). The 7% Foreign Buyers Duty applies to the dutiable value, and the First Home Owner Rate of Duty is no longer available.

Worked examples

1. First home buyer, $600,000 home in Perth. The metropolitan FHB concession applies between $500,000 and $700,000 at $13.63 per $100 above $500,000. Duty = ($600,000 − $500,000) ÷ $100 × $13.63 = $13,630.

2. First home buyer, $720,000 new home in regional WA. The regional FHB concession applies between $500,000 and $750,000 at $11.89 per $100 above $500,000. Duty = ($720,000 − $500,000) ÷ $100 × $11.89 = $26,158.

3. Foreign investor, $850,000 established home in Perth. No FHB concession. General-rate duty = $28,453 + ($850,000 − $725,000) × 5.15% = $34,890.50. Foreign Buyers Duty = 7% × $850,000 = $59,500. Total: $94,390.50.

4. Owner-occupier upgrader, $1,200,000 established home in Perth, Australian citizen. No FHB concession (not first home), no surcharge. Duty = $28,453 + ($1,200,000 − $725,000) × 5.15% = $52,915.75.

5. First home buyer, $400,000 block of land in regional WA. Vacant-land concession applies. Duty = ($400,000 − $350,000) ÷ $100 × $15.39 = $7,695.

Common pitfalls

• The 12-month occupancy test is not optional. If you take the First Home Owner Rate of Duty and then move out before the 12 months are up, the concession is clawed back and the general-rate duty becomes payable. Renting the place out from day one disqualifies you.
• Owning property anywhere in the world disqualifies you. WA's first home buyer rules look at any prior residential ownership by you or your spouse, including overseas property and inherited interests.
• Foreign Buyers Duty is set at the contract date. Becoming a permanent resident a month after signing does not retroactively remove the surcharge.
• Off-the-plan timing matters in WA. The dutiable value is generally the contract price, not the land-only value, so off-the-plan purchases of homes do not get the kind of concessional dutiable-value discount that Victoria offers. Always confirm the assessment basis with your settlement agent.
• Interstate comparison is not straightforward. WA, NSW, VIC and QLD all use different brackets, different first home buyer rules and different foreign buyer rates (WA 7%, NSW 8%, VIC 8%, QLD 8% effective 1 July 2024). A figure from another state will not carry over.

When to talk to a professional

This calculator gives a general estimate based on public WA Office of State Revenue data. For a binding figure on a specific contract — particularly anything involving a trust, partial transfer, related-party sale, off-the-plan rebate, or foreign-investor pathway — speak to a WA-licensed settlement agent or property solicitor. For loan structuring and LMI maths, talk to a licensed mortgage broker. Nothing on this page is personal legal, tax or financial advice.

Related calculators

• NSW stamp duty calculator — Schedule 1 transfer duty with FHBAS, foreign purchaser surcharge and Premium Property Duty.
• VIC stamp duty calculator — general / PPR / FHB / pensioner / FPAD pathways under the Duties Act 2000 (Vic).
• QLD stamp duty calculator — home and first home concessions plus AFAD under the Duties Act 2001 (Qld).
• NSW land tax calculator — annual land tax once you own the property, separate from the one-off stamp duty.

Source: WA — Calculate your transfer duty · WA — Transfer duty · WA OSR transfer duty calculator · WA — First home owner rate of duty · WA — Foreign buyers duty. FHB thresholds reflect the post-21 March 2025 settings.