The off-the-plan duty concession takes some or all of the transfer duty off a new home you agree to buy before it is finished. For agreements signed from 12 March 2026 it is worth up to 100% of the duty on a new dwelling valued at $800,000 or less, capped at $50,000, and it runs until 30 June 2028. That is what RevenueWA’s off-the-plan duty concession page said when we checked it on 19 October 2026.
It is not a discount on the land value, and it is not only for first home buyers. Plenty of pages describe the Victorian scheme, where duty is worked out on the land value alone. WA’s scheme works differently, and the difference matters when you are comparing a package against an established home.
What the concession is
Transfer duty (stamp duty) is worked out on the dutiable value of what you buy. If your agreement qualifies, RevenueWA first works out the duty you would normally pay, at whichever rate you are entitled to, and the concession then removes a percentage of that duty. The concession is applied up front when your conveyancer lodges the agreement, so you are not paying the full amount and waiting for a refund.
There are two kinds of qualifying agreement:
- Pre-construction: you sign before the relevant construction work has started.
- Under construction: you sign after construction has started but before it is finished.
In both cases you must be buying a new dwelling from the owner who is subdividing the land, not from someone who bought it off the plan before you.
What it is worth
The amounts below apply to agreements signed between 12 March 2026 and 30 June 2028, as published on RevenueWA’s concession page (last updated 29 July 2026, checked 19 October 2026). Every amount is capped at $50,000.
| Value of the new dwelling | Pre-construction agreement | Under-construction agreement |
|---|---|---|
| $800,000 or less | 100% of the duty (RevenueWA) | 75% of the duty (RevenueWA) |
| Over $800,000 and under $900,000 | Tapers from 100% down to 50% (RevenueWA) | Tapers from 75% down to 37.5% (RevenueWA) |
| $900,000 or more | 50% of the duty (RevenueWA) | 37.5% of the duty (RevenueWA) |
In the taper band the pre-construction concession drops by 0.05 percentage points for every $100 of value over $800,000, and the under-construction concession by 0.0375 points, as RevenueWA’s page states. Earlier agreements were assessed on lower bands: from 21 March 2025 to 11 March 2026 the full concession stopped at $750,000, and before that at $650,000. The date you sign decides which set applies.
Worked examples
These use the general rates of duty on RevenueWA’s transfer duty assessment page and the concession bands above, checked 19 October 2026. They are illustrations; the RevenueWA duty calculator gives the figure for your own agreement.
- Worked example: a townhouse, $700,000, signed before construction starts. Duty at general rates is $27,265. The value is under $800,000, so the concession is 100% and the buyer pays no duty on the agreement.
- Worked example: an apartment, $850,000, signed before construction starts. Duty at general rates is $34,890.50. The value is $50,000 into the taper band, so the concession is 75%, about $26,168, and the buyer pays about $8,723.
- Worked example: an apartment, $700,000, signed once construction is under way. Duty at general rates is $27,265. The under-construction concession at this value is 75%, so the buyer pays about $6,816.
Which homes qualify
This is where most of the confusion comes from, because the scheme has widened twice. According to RevenueWA’s page:
- Apartments and units in multi-tiered strata or community titles (building) schemes have qualified since the scheme began in October 2019.
- Townhouses and villas in single-tiered strata or community titles (building) schemes qualify for agreements signed from 21 March 2025.
- Freestanding new homes in survey-strata and community titles (land) schemes qualify for agreements signed from 12 March 2026. RevenueWA’s own example is a home to be built on a survey-strata lot: not eligible if signed on 1 April 2025, eligible if signed on 1 April 2026.
What this means for a house and land package
Most house and land packages in Perth are two contracts: one to buy a vacant green title lot, and a separate building contract with your builder. That is not an off-the-plan agreement for a new dwelling, so the concession does not apply to it. Duty is assessed on the land purchase, and if you are a first home buyer the first home owner rate for vacant land may cover it: no duty on a lot worth up to $450,000 and reduced duty up to $550,000, for agreements from 7 May 2026, according to RevenueWA’s first home owner rate fact sheet.
The concession can apply where a developer sells you a lot and a home to be built on it as one off-the-plan purchase in a survey-strata or community titles (land) scheme. Some townhouse and small-lot projects are sold this way. If you are not sure which kind of contract you have been offered, ask your conveyancer before you sign, because the date and form of the agreement decide the answer.
Who can claim it
RevenueWA’s page sets no first home buyer or owner-occupier condition, and one of its own examples applies the concession to a foreign buyer, so investors can use it as well as people who will live in the home. What it does require is that:
- the agreement is signed inside the eligible dates for that type of scheme;
- you buy from the owner who is subdividing the land;
- the dwelling is new; and
- you, as the buyer on the agreement, are the person registered on the title. RevenueWA’s example of a buyer who moved the purchase into a trust before settlement lost the concession.
How it works with the first home owner rate
The two work together. A first home buyer is assessed at the first home owner rate if eligible, and the off-the-plan concession then comes off the duty that remains. For agreements from 7 May 2026, the first home owner rate already means no duty on a home up to $600,000 and reduced duty up to $800,000, according to RevenueWA’s fact sheet. On a $700,000 off-the-plan townhouse, for example, the first home owner rate gives duty of $16,150, and a 100% pre-construction concession removes it.
The First Home Owner Grant is separate again. It is a $10,000 payment for a new home, not a duty concession, according to the WA Government’s First Home Owner Grant page, and you can receive it as well if you meet its own rules.
How to apply
- Before you sign, confirm with the seller whether construction has started, and what kind of strata or community titles scheme the dwelling is in. Both affect whether you qualify and how much you get.
- Complete RevenueWA’s Form FDA53, Off-the-plan Duty Concession Application.
- Give it to your conveyancer or lawyer with the agreement, or upload it through RevenueWAConnect. Conveyancers can self-assess the concession when they lodge.
- Apply within 12 months of the date you are registered on the certificate of title. RevenueWA states that late applications will not be accepted.
If you signed on or after 12 March 2026 and settled before RevenueWA’s systems were updated on 28 July 2026, you were assessed at the old rates and can ask for a reassessment at the new ones. Any difference is refunded.
Mistakes that cost people the concession
- Assuming a house and land package qualifies. A separate land contract and building contract is not an off-the-plan agreement.
- Buying a completed dwelling. If construction has finished when you sign, neither type of concession applies.
- Changing the buyer before settlement. Nominating a company or trust that is not an eligible substituted purchaser can end your entitlement.
- Using old figures. The bands have changed three times since 2022. Check the bands for the date on your agreement, not the date you read about the scheme.
- Missing the 12-month window after you are registered on the title.
Talk to us before you sign
If you are weighing an off-the-plan townhouse against a house and land package, the duty is only one part of the comparison. Block size, build quality, strata levies and what you can do with the home later all matter as much. We can set the options side by side with the duty worked out for each, and our advice costs you nothing. Get in touch and tell us what you are looking at.
Figures checked against the WA Government’s RevenueWA pages on 19 October 2026. This is general information, not tax or legal advice. Confirm the duty and any concession on your own agreement with your conveyancer or RevenueWA before you sign.
