Stamp Duty Exemption in WA
Buying a home in Western Australia is exciting, but some of the upfront costs like stamp duty (also known as transfer duty) can be a major obstacle to home ownership. Fortunately, the WA Government offers exemptions and concessions that can dramatically reduce the amount you pay, especially for first home buyers or those purchasing pre-construction properties.
Knowing which exemptions apply to you (and how to structure your purchase to take full advantage of them), can save you tens of thousands of dollars. The House & Land Co team has helped clients navigate stamp duty across projects small and large. Here, we’ll explain some of the practical steps buyers can take to minimise stamp duty.
Understanding stamp duty in Western Australia
What is stamp duty?
Stamp duty in Western Australia refers to a state tax payable when land or property is transferred into your name. It applies to residential homes, vacant land and investment property unless exemption or concession applies.
Duty is calculated on the property’s “dutiable value,” generally the sale price or unencumbered value if higher and charged at tiered rates set by the WA Government.
When do you pay stamp duty?
In WA, you’re required to pay stamp duty within a defined period after settlement, usually within 30 days of receiving a duties assessment notice from RevenueWA. This notice is typically offered shortly after a settlement, with buyers or their conveyancers lodging the transfer documents so that payment can be made on time.
Typical costs for first home buyers
Unless a concession or exemption applies, stamp duty in WA increases as the property value rises. For example, general transfer duty rates range from $1.9 per $100 of value at the lowest tier up to $5.15 per $100 above higher price points. For a property worth $750,000, stamp duty can cost close to $30,000 under standard rates.
First home buyers can access reduced rates or full exemptions when they meet eligibility criteria and property value thresholds set by the WA Government. These concessions have recently been updated to take into account housing affordability pressures.
Getting the purchase structure right is key to unlocking these savings.
WA stamp duty concessions and exemptions
First home buyer stamp duty concession
WA offers a first home buyer stamp duty concession officially known as the First Home Owner Rate of Duty (FHOR). This is a discounted rate of transfer duty for eligible first home buyers who meet criteria under the First Home Owner Grant Act 2000. To qualify, buyers can’t have previously purchased property in Australia and must intend to occupy the property as their primary place of residence.
Since 21 March 2025, the FHOR thresholds increased so that first home buyers pay:
- No stamp duty on established homes worth up to $500,00 regardless of location in WA.
- Reduced duty on homes above $500,000 and up to $700,000 in the Perth and Peel regions.
- Reduced duty on homes above $500,000 and up to $750,000 in regional WA.
These changes represent the first threshold increases in years and have been designed to align concessions more suitably with current property prices.
Stamp duty exemption for WA first home buyers
Under the current thresholds, first home buyers can benefit from a stamp duty exemption on eligible properties valued up to $500,000. In practice, this means a first home buyer purchasing an eligible home under this value pays zero duties, saving tens of thousands of dollars compared to standard rates.
Additional WA stamp duty exemptions
WA provides other exemptions beyond first home buyers. These include exemptions or concessions for:
- Vacant land purchases for first home buyers up to $350,000 and reduced duty up to $450,000.
- Off-the-plan properties and homes under construction, with extended concessions through to 30 June 2026, including reduced or no duty up to specified value bands.
Other niche exemptions may apply to seniors, pensioners and eligible farm transfers, subject to eligibility criteria set by RevenueWA.
How pre-construction impacts stamp duty
What pre-construction involves in WA
Pre-construction refers to purchasing a property before it’s actually been built, including off-the-plan homes or builds that haven’t yet reached settlement. This can influence when and how the transfer duty is assessed, because duty is based on the contract price at the time of signing, not real value upon completion.
Getting the contract timing and structure right at this stage can make a significant difference to what you pay.
Timing and benefits for first home buyers
Pre-construction purchases can offer some financial advantages. For first home buyers claiming FHOR, buying off-the-plan may allow duty to be calculated at a lower contract price, which can also help to keep the price under exemption or concession thresholds.
Under current regulations, off-the-plan and under-construction concessions extend through to mid-2026 with higher value bands than before.
How House & Land Co simplifies the pre-construction process
House & Land Co works with buyers from the very start to make sure nothing is left to chance. We help you:
- Understand how duty applies at different stages of construction.
- Structure contracts so that FHOR eligibility and concessional or exemption criteria are met,
- Navigate paperwork, eligibility checks and RevenueWA lodgement requirements.
Getting these details right early means you can move forward with confidence, knowing your purchase is set up to maximise every concession available to you. Contact the House & Land Co team.
Strategies to reduce or avoid stamp duty in WA
Using thresholds effectively
WA’s stamp duty system is tiered, meaning the duty increases with the property value. While hard to come by, first home buyers can save significant amounts by targeting properties below the $500,000 FHOR exemption threshold, which allows eligible buyers to pay no duty at all.
Properties slightly above this value still attract reduced rates, up to $700,000 in metro areas and $750,000 in regional WA, allowing buyers to strategically select homes that maximise savings. Understanding these thresholds and planning your purchase accordingly is one of the most effective ways to minimise stamp duty without having to compromise on your property.
House & Land Co helps you identify properties and packages that sit within these thresholds, so you’re not leaving savings on the table through poor timing or an avoidable misstep.
Planning for multiple properties
While the FHOR exemption applies to your first home, subsequent property purchases won’t be automatically covered. First home buyers who plan to invest in additional properties should consider how stamp duty will apply to their future acquisitions.
Strategically sequencing purchases, leveraging available exemptions and consulting with property and finance experts can prevent unexpected duty liabilities and allow you to optimise your long-term investment strategy in WA’s property market.
Combining concessions with pre-construction purchases
Pre-construction or off-the-plan purchases offer opportunities to align the timing of your contract with duty thresholds. By combining the first home buyer concession with pre-construction contracts, buyers can ensure duty is calculated on the contract price, which may be lower than the final completed value.
House & Land Co guides buyers through this process, helping structure agreements and settlement timing to maximise available concessions and avoid unnecessary duty payments, ensuring a smoother and more cost-effective home purchase experience.
Resources and next steps
Official WA Government guidance on stamp duty and concessions
For the most accurate and up-to-date information, consult official WA Government sources:
Ready to make your move? Talk to House & Land Co
Stamp duty rules in WA can be complex, but the savings available to first home buyers are real and they’re very much within reach.
House & Land Co specialises in helping buyers understand their eligibility, structure their purchase correctly and take full advantage of available exemptions. Whether you’re buying your first home or building toward a broader property strategy, we’ll walk you through every step.
Get in touch with the House & Land Co team today to find out exactly what you could save and how to get started.