What is WA's First Home Owner Rate from 7 May 2026?

For eligible agreements from 7 May 2026, no duty is payable on new or established homes up to $600,000, with a concessional rate through $800,000. Vacant land is exempt through $450,000 and concessional through $550,000.

When will RevenueWA apply the 2026-27 thresholds?

RevenueWA says the new First Home Owner Rate applies to eligible agreements from 7 May 2026, but system implementation is expected in late July 2026. Transitional transactions may first be assessed under earlier rates, then reassessed with a refund.

Stamp Duty · Calculator

WA First Home Buyer Stamp Duty Calculator

Western Australia offers the "First Home Owner Rate" which exempts or reduces stamp duty based on property value and location.

Homes exempt ≤ $600KHomes to $800KLand exempt ≤ $450K

New or established home

Property value	Concession	You pay
$0 – $600,000	Full exemption	$0 duty
$600,001 – $800,000	First Home Owner Rate	$16.15 per $100 or part over $600,000
Over $800,000	None	General duty

Vacant land

Property value	Concession	You pay
$0 – $450,000	Full exemption	$0 duty
$450,001 – $550,000	First Home Owner Rate	$20.14 per $100 or part over $450,000
Over $550,000	None	General duty

The dutiable value is the whole unencumbered value transferred. For vacant land, do not add the separate building contract to the land value.

Transition to the 2026-27 rates

The new thresholds apply to eligible agreements entered into on or after 7 May 2026 and remove the former Metro/Peel versus regional distinction for homes.

RevenueWA says its system update is expected in late July 2026. Until then, an eligible transitional transaction may be assessed using the earlier thresholds and later reassessed with a refund. The calculator lets you select either agreement-date period.

Eligibility requirements

→ Applicants must be natural persons and generally at least 18

→ At least one applicant must be an Australian citizen or permanent resident

→ You and your spouse or de facto partner must satisfy RevenueWA's prior ownership and occupancy tests

→ Every person taking the relevant interest must be an applicant

→ Start living there as your principal residence within 12 months of completion

→ Each applicant must ordinarily live there for at least 6 continuous months

First Home Owner Grant (FHOG)

WA offers a $10,000 First Home Owner Grant for eligible new homes. For transactions commencing from 7 May 2026, the total-value cap is $800,000 south of the 26th parallel (including Perth) and $1,000,000 north of it. Established homes can qualify for the duty concession but not the grant.

FAQ

Can I get both the grant and duty exemption?

Yes, you can receive both the FHOG ($10,000) and the First Home Owner Rate if you meet the eligibility criteria for each.

What about Keystart loans?

WA's Keystart scheme provides low-deposit loans for first home buyers. It can be used in combination with the stamp duty concession and FHOG.

Tax Accuracy & Sources

Reviewed: March 2026 · Tax year: 2026-27

Estimates WA transfer duty under the First Home Owner Rate for homes and vacant land. Covers the announced rates for eligible agreements from 7 May 2026 and the prior rates for agreements from 21 March 2025 to 6 May 2026. RevenueWA says transitional assessments may be reassessed after its late-July 2026 system update. Does not determine personal eligibility, shared-equity apportionment or special exemptions.

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