Western Australia Stamp Duty Guide

Rates and Fees verified correct on March 30th, 2017

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.

Proposed changes to stamp duty

Western Australian premier Colin Barnett has vowed if his Liberal government is re-elected next month he will implement a stamp duty concession for seniors wishing to downsize their property.

His new policy would provide a $15,000 discount on purchases of new and established properties valued up to $750,000, and a discount of $10,000 for vacant lots valued up to $400,000.

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Rates last updated March 30th, 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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