Stamp Duty - General Rate
The general rate of transfer duty applies to a dutiable transaction, unless the Duties Act provides otherwise. The general rate of transfer duty is set out below.
| Dutiable Value |
Duty Threshold |
| $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
|
Stamp Duty - Concessional RateThis concessional rate of duty applies to a purchase of:
(a) A residential property valued at less than $200,000, which will be the primary place of residence for the purchaser; or
(b) A business where dutiable value is less than $200,000, which the purchaser intends to continue to run indefinitely
| Dutiable Value |
Duty Threshold |
| 0 – $120,000 |
|
$1.50 |
Per $100 or part thereof |
| $120,001 – $200,000 |
$ 1,800 + |
$4.04 |
Per $100 or part thereof above $100,000
|
Stamp Duty - First Home Owner Rate – Established Home from 9 May 2024
| Dutiable Value |
Duty Threshold |
| $0 – $450,000 |
Nil |
|
| $450,001 – $600,000 |
$15.01 |
Per $100 or part thereof above $450,000
|
Stamp Duty - First Home Owner Rate – Vacant Land
| Dutiable Value |
Duty Threshold |
| $0 – $300,000 |
Nil |
|
| $300,001 – $400,000 |
$13.01 |
Per $100 or part thereof above $300,000
|
Stamp Duty - Vacant Land
According to WA Department of Finance: Where vacant land is bought, duty will initially be charged at the general rate. Once a house is built on the land that is eligible for the First Home Owner Grant, a refund will be available, on application, once the grant is issued.
Stamp Duty - Foreign Purchaser:
From 1 January 2019, foreign buyers duty imposes additional 7% duty on the dutiable value
Mortgage Registration Fee from 1 July 2024: $210.30
Land Transfer Fee from 1 July 2024:
| Registration fees for Transfer |
| Up to $85,000 |
$210.30 |
| $85,001 - $120,000 |
$220.30 |
| $120,001 - $200,000 |
$240.30 |
| $200,001 - $300,000 |
$260.30 |
| $300,001 - $400,000 |
$280.30 |
| $400,001 - $500,000 |
$300.30 |
| $500,001 - $600,000 |
$320.30 |
| $600,001 - $700,000 |
$340.30 |
| $700,001 - $800,000 |
$360.30 |
| $800,001 - $900,000 |
$380.30 |
| $900,001 - $1,000,000 |
$400.30 |
| $1,000,001 - $1,100,000 |
$420.30 |
| $1,100,001 - $1,200,000 |
$440.30 |
| $1,200,001 - $1,300,000 |
$460.30 |
| $1,300,001 - $1,400,000 |
$480.30 |
| $1,400,001 - $1,500,000 |
$500.30 |
| $1,500,001 - $1,600,000 |
$520.30 |
| $1,600,001 - $1,700,000 |
$540.30 |
| $1,700,001 - $1,800,000 |
$560.30 |
| $1,800,001 - $1,900,000 |
$580.30 |
| $1,900,001 - $2,000,000 |
$600.30 |
| Over $2,000,000 - $600.30 plus $20 for every $100,000 or part thereof. |
First Home Owner Grant: Currently First Home Buyer Grant is $10,000. The cap limits the total value of properties (i.e. total value of home and land) to $750,000.00 or less, or if the home is located north of the 26th parallel to $1,000,000 or less.