Western Australia Stamp Duty Guide

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Stamp Duty WAIf you’re looking to buy real estate in Western Australia (WA), here’s what you need to know about stamp duty

Stamp duty is a revenue tax that is administered by the Duties Act 2008 on dutiable transactions, including the transfer of property. The Western Australian Department of Finance states that transfer duty applies to dutiable transactions over dutiable property. The most common dutiable transactions include:

  • A transfer of dutiable property or agreement for the transfer of dutiable property
  • A declaration of trust over a dutiable property
  • A foreclosure of a mortgage over a dutiable property
  • A partnership acquisition
  • An acquisition of new dutiable property

The individual liable for duty must submit the transaction with the OSR within two months. This typically involves lodging the agreement that governs the transaction.

Rates of duty

The following is a summary of general, residential and concessional rates that apply in WA.

General rates
$0 - $80,000$1.90 per $100 or part thereof
$80,001 - $100,000$1,520 + $2.85 per $100 or part thereof above $80,000
$100,001 - $250,000$2,090 + $3.80 per $100 or part thereof above $100,000
$250,001 - $500,000$7,790 + $4.75 per $100 or part thereof above $250,000
$500,001 and above$19,665 + $5.15 per $100 or part thereof above $500,000
Residential rate
$0 – $120,000$1.90 per $100 or part thereof
$120,001 – $150,000$2,280 + $2.85 per $100 or part thereof above $120,000
$150,001 – $360,000$3,135 + $3.80 per $100 or part thereof above $150,000
$360,001 – $725,000$11,115 + $4.75 per $100 or part thereof above $360,000
$725,001 and upwards$28,453 + $5.15 per $100 or part thereof above $725,000
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First home owner concessional rates

Eligible FHOG purchasers may receive a reduced rate of duty if the property is below certain thresholds, as outlined below. You may also be entitled to receive the concessional rate if you would otherwise have been eligible for the grant except that:

  • No consideration was paid for the home
  • You purchased an established home
  • You are an Indian Ocean Territories resident

If the property includes a home as at 3 July 2014 the following rates apply:

Dutiable valueRate of duty
$0 – $430,000Nil
$430,001 – $530,000$19.19 per $100 or part thereof above $430,000

If the property includes a home from 1 July 2008 to 2 July 2014, the following rates apply:

Dutiable valueRate of duty
$0 – $500,000Nil
$500,001 – $600,000$22.51 per $100 or part of $100 above $500,000

For vacant land or a house/land package, the following rates apply:

Dutiable valueRate of duty
$0 - $300,000Nil
$300,001 - $400,000$13.01 per $100 or part of $100 above $300,000
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How do I pay duty?

You can pay duty via the Online Duties feature which is an online service that enables you to assess and pay duty. To pay selected duties, visit Revenue Online on the Western Australian Department of Finance website. Otherwise, you can pay duty by post or over the counter at your nearest Office of State Revenue (OSR) office. For more details about how to pay duty, visit the Western Australian Department of Finance website.

Are there any exemptions for duty?

Some dutiable transactions are exempt from transfer duty such as transactions that are entered into for charitable purposes, dutiable transactions which involve a transfer of a farm between family members or transactions related to bankruptcy. If you think you may be eligible for a duty exemption, visit the Western Australian Department of Finance website.

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Rates last updated November 19th, 2017
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Belinda Punshon

Belinda is a journalist here at finder.com.au. Specialising in the home loans and property sections, she is passionate about helping Australians improve their financial wellbeing.

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4 Responses

  1. Default Gravatar
    HaydarApril 26, 2017

    Hi
    I want to buy home (first home owner) do I have to pay stamp duty?

    Regards,

    • Staff
      AnndyApril 27, 2017Staff

      Hi Haydar,

      Thanks for your question.

      If you are buying a property in Western Australia, eligible FHOG purchasers may receive a reduced rate of duty if the property is below certain thresholds, as outlined above.

      You can check this page to learn more about the eligibility criteria to quality for FHOG.

      Cheers,
      Anndy

  2. Default Gravatar
    Tracey-LeeApril 20, 2017

    what is the mortgage fee of stamp duty. If i pay in cash for land do i pay mortgage fee

    • Staff
      ArnoldApril 26, 2017Staff

      Hi,

      Thanks for your inquiry.

      The amount of stamp duty that you will be charged will be determined by the state or territory that you live in, the amount you pay for the home and the type of property that you are buying. Depending on your personal circumstances you may qualify for an exemption from stamp duty. You can click here for more information.

      Mortgage fees only apply when you have a loan so paying cash will not charge you mortgage fees.

      Hope this information helped.

      Cheers,
      Arnold

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