Transfer duty is a government tax on the purchase of property, and in Western Australia the person liable to pay it is generally the purchaser. In most cases the liability arises on the date the contract or other document is signed, not on settlement day.
General information, not legal advice. Rates and thresholds change. For your own purchase, RevenueWA’s transfer duty pages and its duty calculator are the official places to check.
Who pays, and when the duty is fixed
Transfer duty, which used to be called stamp duty, is charged on certain property transactions, transfers of real estate among them. Duty usually becomes payable on the day the document recording the transaction is signed, and the person liable is generally the purchaser, transferee or acquirer.
That date matters more than settlement day. The document that effects or evidences the transaction must be self-assessed or lodged within two months after the liability arises, and the party responsible for paying the duty, usually the purchaser or transferee, must make sure that happens. Every transaction to buy land must also be accompanied by a Foreign Transfer Duty Declaration (Form FDA41) for each person or entity acquiring it.
Duty is not part of a settlement agent’s fee. Consumer Protection says the fee a settlement agent discloses must not include transfer duty under the Duties Act 2008, or other charges such as Landgate title search fees. At the registry end, Landgate lists a Certificate of Duty from RevenueWA, or a duty-stamped document, among the things a transfer of land needs.
What the duty is worked out on
RevenueWA calculates duty by applying the relevant rate to the dutiable value. The dutiable value is generally the consideration, and RevenueWA gives the amount payable under a contract to buy a home as an example of consideration. The dutiable value becomes the unencumbered value of the property instead if there is no consideration, if the consideration cannot be worked out, or if the unencumbered value is greater than the consideration. If GST is payable on the transaction, the dutiable value includes it.
The price can move after the contract is signed. If it is reduced before the property is transferred, duty is assessed on the reduced amount, provided that amount is not less than the property’s value on the date it was reduced; RevenueWA will generally want a valuation as at that date. If the price goes up before the transfer, duty is assessed on the higher amount.
Duty is not charged twice on two transactions relating to the same matter. A transfer of land that follows a contract for the same land, in conformity with it, is considered for “no double duty”.
The three rates
Duty may be applied at the general rate, the concessional rate or the first home owner rate. A dutiable transaction is charged at the general rate unless the Duties Act says something different.
General rate, as at October 2026
Dutiable value
Duty
$0 to $120,000
$1.90 per $100 or part of $100
$120,001 to $150,000
$2,280 plus $2.85 per $100 or part above $120,000
$150,001 to $360,000
$3,135 plus $3.80 per $100 or part above $150,000
$360,001 to $725,000
$11,115 plus $4.75 per $100 or part above $360,000
$725,001 and over
$28,453 plus $5.15 per $100 or part above $725,000
Read on RevenueWA’s Transfer duty assessment page, last updated 30 July 2026. Check it there before relying on any figure.
The concessional rate is for a principal place of residence or a WA business asset, where the whole property is worth $200,000 or less.
Concessional rate, as at October 2026
Dutiable value
Duty
$0 to $120,000
$1.50 per $100 or part of $100
$120,001 to $200,000
$1,800 plus $4.04 per $100 or part above $120,000
The first home owner rate
The first home owner rate is a concessional rate of duty for certain transactions, such as a contract to buy a home or vacant land. Who can have it follows the rules of the First Home Owner Grant Act 2000. The thresholds are measured against the full value of the home and land, or of the vacant land, not against one buyer’s share.
First home owner rate for agreements from 7 May 2026, as at October 2026
RevenueWA says a transaction may be assessed at the first home owner rate if the value is within the thresholds and the buyer:
qualifies for the first home owner grant,
orwould have qualified for it except that the home was an established home, or no consideration was paid, or the total value of the home was over the grant’s value cap,
oris a resident of the Indian Ocean Territories buying their first home.
For vacant land, RevenueWA notes that a buyer may qualify for the grant by signing a comprehensive contract to have a home built on the land, or by building one as an owner-builder.
The date that sets the rate
RevenueWA says the rate that applies is the one in force on the date the agreement is entered into, not the date of settlement. A contract signed before 7 May 2026 is assessed under the thresholds that applied then, which RevenueWA lists by date.
Approval before settlement
The application is Form F-FHOG1, lodged with an approved financial institution or with RevenueWA. A buyer who meets the criteria receives a letter of approval and Form FDA7. The completed FDA7 then goes, with the contract or transfer and Form FDA41, to the settlement agent, or straight to RevenueWA for a buyer conducting their own settlement.
If approval for the grant, or pre-approval for the first home owner rate, has not come through by settlement, duty is assessed at the general rate and has to be paid by settlement. Once approval comes through, the buyer can apply for a reassessment and a refund of the difference. For a home, that application is due within 12 months after the buyer is registered on the certificate of title, which is generally the settlement date; vacant land has its own time limits.
Conditions that carry on after settlement
Because the rate follows the grant’s rules, a buyer assessed at it must meet the grant’s requirements whether or not they receive the grant. That includes telling the Commissioner of State Revenue within 30 days of it becoming apparent that an eligibility criterion will not be met. If the grant has to be repaid, the transaction is reassessed at the general rate.
Foreign transfer duty is a separate charge. RevenueWA says it is still chargeable when a buyer is a foreign person, even if the first home owner rate applies to the transaction.
Exemptions and nominal duty
Some dutiable transactions are exempt from transfer duty, and nominal duty of $20 is charged on certain others. RevenueWA lists both, with how to apply, from its About transfer duty fact sheet. Under the Help to Buy scheme, duty is charged on the total value of the transaction, whatever the Government’s interest in the property.
If an assessment looks wrong
A buyer who thinks a transaction was assessed at the wrong rate can apply for a reassessment, within set time limits. An objection can also be lodged against an assessment, but lodging one does not remove or defer the liability to pay, and penalty tax may apply if an assessment is not paid by its due date. RevenueWA suggests contacting the assessor first, as the question may be resolved without an objection.
Working out a figure
RevenueWA’s online calculator estimates the duty on a transaction and shows how much concession is applied. This guide does not work out duty for anyone’s purchase: RevenueWA and its calculator are the places for that.
About this guide
This is a guide published by Dotto. Dotto is not a settlement agent or conveyancer. Dotto holds no settlement agent or conveyancer licence, does not act for buyers or sellers, and does not refer anyone to a settlement agent or conveyancer. This is general information, not advice. It explains property settlement in Western Australia from the side of the buyer or the seller, and it names no settlement agency or law firm. Where this guide and a source differ, the source is right.