WA stamp duty and land tax calculator

Using the two calculators

The transfer duty calculator works out Western Australian transfer duty at the general rate, the concessional rate and the first home owner rates that apply from 7 May 2026, and adds foreign transfer duty for a foreign buyer's share of residential property. The land tax calculator works out 2026/2027 land tax and metropolitan region improvement tax (MRIT) on an aggregated taxable value.

Exemptions, nominal duty, the off-the-plan concession or rebate, landholder duty and first home owner transactions before 7 May 2026 are refused with a link to the RevenueWA transfer duty calculator.

Transfer duty

Duty is the rate applied to the dutiable value. The dutiable value is generally the consideration, but it is the unencumbered value where there is no consideration, the consideration cannot be worked out, or the unencumbered value is higher. Where GST is payable, the dutiable value includes it. Related-party transactions need an independent valuation before RevenueWA will assess them. Every person acquiring an interest in WA land must complete a foreign transfer duty declaration, including for commercial land.

General rate

From 1 July 2022 the general rate applies to all residential and commercial land unless another rate applies. The old residential rate applied to transactions between 1 July 2008 and 30 June 2022. Duty is charged per $100 or part of $100.

RevenueWA's Commissioner's Practice DA 30 uses a $400,000 block of vacant land bought by a son and his parents: duty at the general rate is $13,015 ($11,115 plus $4.75 per $100 on $40,000).

Concessional rate

The concessional rate applies where the property is a principal place of residence or a WA business asset and the value of the entire property is no more than $200,000. For a home, the property must include a house, must not be a gift, and must go to an eligible purchaser who will live there as their principal place of residence. It is claimed on Form FDA3.

First home owner rate

A buyer may get the first home owner rate if they qualify for a first home owner grant, or would have qualified but for the absence of consideration, the value exceeding the grant cap, or the grant not being available for established homes. The first home owner grant cap for homes south of the 26th parallel rose to $800,000 for transactions with a commencement date of 7 May 2026. Rates for transactions on or after 7 May 2026:

Earlier periods use different figures. Between 21 March 2025 and 6 May 2026 homes were duty free to $500,000 with different upper limits inside and outside the Metropolitan and Peel regions, and transactions between 9 May 2024 and 20 March 2025 were duty free to $450,000. Use the transaction's commencement date, not settlement.

If the buyer is not approved for the grant or pre-approved for the rate before settlement, duty is assessed at the general rate and must be paid at or before settlement. The buyer then applies for a reassessment and refund once approved.

Foreign transfer duty

Foreign transfer duty is an additional 7% of the dutiable value when foreign persons acquire residential property, for transactions from 1 January 2019. A foreign person can be a foreign individual, a foreign corporation or a foreign trustee. An individual is not foreign if they are an Australian citizen or hold a permanent visa or special category visa; temporary visas such as the subclass 820 partner visa and bridging visas are not permanent visas.

A corporation is foreign if it was incorporated outside Australia or foreign persons and their associates control at least 50% of the voting power or hold at least 50% of the issued shares. A discretionary trust is foreign if it is controlled by a foreign person or foreign takers in default and their associates hold at least 50%. RevenueWA's example: a trust is foreign where a foreign appointor controls the appointment of trustees, even where the trustee is an Australian citizen.

Residential property is land used, capable of being used or intended to be used solely or dominantly for residential purposes, or vacant land zoned solely residential. Chattels linked to the home, such as white goods and furniture, are added to the value. Aged care, commercial residential premises (hotels, motels, hostels and boarding houses) and retirement village land are excluded.

The first home owner rate does not remove foreign transfer duty. RevenueWA's example: Kate, an Australian citizen, and Simon, a foreign person, buy their first home as joint tenants for $400,000. No transfer duty is payable, but foreign transfer duty on Simon's 50% interest is $200,000 × 7% = $14,000.

Exempt and nominal duty transactions are generally exempt from foreign transfer duty too, with exceptions where a foreign person receives property on which foreign transfer duty was never paid, for example a spouse transfer to a foreign partner of property bought after 1 January 2019. Foreign developers can apply for a reassessment and refund where a development produces 10 or more dwellings. RevenueWA notes legislation has been introduced to add a build-to-sell exemption and change the developer exemptions; this is subject to Parliament.

Land tax for 2026/2027

How it is assessed

The 2026/2027 assessment is based on land owned at midnight on 30 June 2026. Notices are generally issued between September and January. Selling land after 30 June does not reduce that year's tax.

Land tax is charged on the aggregated taxable value of all non-exempt land in the same ownership. The taxable value of each lot is the lesser of its current unimproved value and 150% of the previous year's unimproved value, as set by the Valuer-General. RevenueWA generally aggregates only land owned by the same owners, so land owned solely, land owned jointly with one person and land owned jointly with a different group are each assessed separately.

Rates

These rates have been in Table 11 of section 5 of the Land Tax Act 2002 since the 2015/16 financial year and are still the rates RevenueWA publishes.

Metropolitan region improvement tax

MRIT is charged on land in the Perth metropolitan region where the owner is liable for land tax. It funds land for roads, open space, parks and similar facilities. The rate is nil to $300,000 and 0.14 cents for each $1 above $300,000.

A constructed example using the published rates: an investor owns metropolitan land with an aggregated taxable value of $1,500,000. Land tax is $1,750 plus $4,500, which is $6,250, and MRIT is $1,200,000 × 0.0014 = $1,680, a total of $7,930.

Trusts

A trustee is assessed on trust land as if it were their own, but land held for different trusts is assessed separately, and separately from the trustee's own land. A trustee's principal place of residence is not exempt unless the land is held for a disabled beneficiary who lives there. RevenueWA asks trustees to advise it in writing of trust ownership, with the endorsed offer and acceptance and the trust deed schedule and execution pages.

Quick reference for client conversations

For other states, see NSW, Victoria, Queensland and South Australia. For property GST, see GST on property.