Stamp duty for first
home buyers in WA.
Last updated 14 June 2026 · figures current as at June 2026, confirm with RevenueWA.
Under the WA first home owner rate in force now, eligible Western Australian first-home buyers pay nil transfer (stamp) duty on a home valued up to $600,000, with a concession scaling to $800,000 in Perth metro and Peel. On vacant land there is no duty up to $450,000, with a concession to $550,000. These thresholds took effect for agreements entered into on or after 7 May 2026.
The first-home duty thresholds.
| Threshold | Position | Status |
|---|---|---|
| Established or new home - nil duty (current) | Value up to $500,000 | High |
| Established or new home - concession (current) | Value $500,000 to $700,000 (Perth metro / Peel) | High |
| Vacant land - exemption (current) | Value up to $450,000 | High |
| Vacant land - concession (current) | Value $450,000 to $550,000 | High |
| Previous home rate (to 6 May 2026) | Nil to $500,000, concession to $700,000 | Superseded |
| Previous land rate (to 6 May 2026) | Nil to $350,000, concession to $450,000 | Superseded |
| Current rate - status | In effect for agreements entered into on or after 7 May 2026 | High |
The current rows reflect the WWA first home owner rate of duty for agreements entered into on or after 7 May 2026, under the 2026-27 Housing Taxation Package. Rates apply by the date the agreement is entered into, not the date of settlement. Verify current thresholds and your exact duty with RevenueWA. This is general information only and does not take into account your objectives, financial situation or needs. It is not credit assistance or a credit quote. Consider whether it is right for you and seek advice. Finance is arranged through Central Lending Solutions, the licensed Australian credit partner The Property Plug works with.
The eligibility checklist.
- You are buying your first home, and at least one buyer has not previously held a first-home duty concession.
- The property is in Western Australia and will be your principal place of residence.
- For a built home, the dutiable value is within the current first-home thresholds (nil under $600,000, concession to $800,000 in Perth metro and Peel).
- For vacant land you intend to build on, the land value is within the current land thresholds (exemption to $450,000, concession to $450,000).
- You meet RevenueWA residency and occupancy requirements and lodge the concession with your transfer.
A worked example on house-and-land.
On a Perth house-and-land build where the land contract is $340,000 and the home is built new, the land sits under the current $450,000 vacant-land exemption, so transfer duty is nil. Pair that with the First Home Owner Grant of up to $10,000 and a 5% deposit through the First Home Guarantee, and the cash needed at settlement drops sharply.
| Item | Amount | Note |
|---|---|---|
| Land contract value | $340,000 | Under the current $450,000 vacant-land exemption |
| Transfer duty on land | $0 | Exempt for eligible first-home buyers under the current rate |
| First Home Owner Grant | +$10,000 | New build, applied toward costs |
| Indicative duty saving | up to ~$10,000+ | Versus the general rate on equivalent land, verify exact figure |
Worked example for illustration only, not a quote or an offer of finance. Figures use the first home owner rate for agreements from 7 May 2026, including the $450,000 land exemption. This is general information only and does not take into account your objectives, financial situation or needs. It is not credit assistance or a credit quote. Consider whether it is right for you and seek advice. Finance is arranged through Central Lending Solutions, the licensed Australian credit partner The Property Plug works with.
The Property Plug publishes the real siteworks for 102 Perth suburbs, so you can see how a build sits against the duty thresholds before you commit. Most of our 46 new-home builds land well inside the first-home brackets, which keeps the concession in play. We are paid by the builder, never by you.
- Stamp duty calculator (WA) - uses the current first-home thresholds.
- First Home Owner Grant WA - $10,000 on new builds.
- Combine your first home incentives - stack duty, grant and deposit scheme.
- House and land packages - real siteworks by suburb.
Do first-home buyers pay stamp duty in WA in 2026?
Under the first home owner rate in force now, eligible WA first-home buyers pay nil transfer (stamp) duty on a home valued up to $600,000, with a concession applying up to $800,000 in Perth metro and Peel. Below the nil threshold the duty is fully removed. This threshold rose from $500,000 for agreements entered into on or after 7 May 2026. Confirm the current rate and thresholds with RevenueWA.
What did the WA Government announce on 7 May 2026?
The 2026-27 WA state budget announced higher first-home duty thresholds: the nil-duty threshold for a built home rising from $500,000 to $600,000, the concession ceiling from $700,000 to $800,000, and the vacant-land exemption from $350,000 to $450,000 with a concession to $550,000. These changes are now in effect and apply to agreements entered into on or after 7 May 2026. Transactions entered into before commencement are assessed on the current thresholds and may be reassessed afterward. Verify the current position with RevenueWA.
How much can I save on stamp duty as a WA first-home buyer?
Your saving depends on your dutiable value. Under the current thresholds a built home up to $600,000 attracts nil duty, which can save many thousands versus the general rate. The WA Government states a maximum saving of up to $25,390 for a first home buyer purchasing vacant land and building. Treat that as an up-to figure that depends on your value and eligibility.
How does stamp duty work on a house-and-land package?
House-and-land is usually two contracts: the land and the build. Duty is generally assessed on the land value, so the vacant-land thresholds matter most. Under the current land exemption to $450,000, many first-home land purchases attract no or low duty. The land exemption rose to $450,000, with a concession to $550,000, for agreements from 7 May 2026. Confirm how your specific contracts are assessed.
Can I combine the stamp duty concession with the grant of up to $10,000?
Yes. The transfer duty concession and the First Home Owner Grant are separate measures that can both apply to the same eligible new-build purchase, and you can layer a deposit scheme on top. See our combine first home incentives guide for a full worked example.
See your duty before you commit
Tell us your suburb and budget. We confirm where your build sits against the 2026 duty thresholds and which other incentives apply. Free to you, no obligation.