Stamp Duty - General Rate
The general rate of transfer duty applies to a dutiable transaction, unless the Duties Act provides otherwise. The general rate of transfer duty is set out below.
Dutiable Value |
Duty Threshold |
$ 0 – $ 80,000 |
|
$1.90 |
Per $100 or part thereof |
$ 80,001 – $100,000 |
$ 1,520 + |
$2.85 |
Per $100 or part thereof above $ 80,000
|
$100,001 – $250,000 |
$ 2,090 + |
$3.80 |
Per $100 or part thereof above $100,000
|
$250,001 – $500,000 |
$ 7,790 + |
$4.75 |
Per $100 or part thereof above $250,000
|
$500,001 and upwards |
$19,665 + |
$5.15 |
Per $100 or part thereof above $500,000
|
Stamp Duty - Residential Rate
The residential rate of duty applies to transactions entered into between 1 July 2008 and 30 June 2022. From 1 July 2022, the general rate applies to all residential and commercial land unless another concessional rate of duty applies. As of 1 July 2022, the general rate is the same as the residential rate of duty.
Stamp Duty - Concessional RateThis concessional rate of duty applies to a purchase of:
(a) A residential property valued at less than $200,000, which will be the primary place of residence for the purchaser; or
(b) A business where dutiable value is less than $200,000, which the purchaser intends to continue to run indefinitely
Dutiable Value |
Duty Threshold |
0 – $100,000 |
|
$1.50 |
Per $100 or part thereof |
$100,001 – $200,000 |
$ 1,500 + |
$4.39 |
Per $100 or part thereof above $100,000
|
Stamp Duty - First Home Owner Rate – Established Home as at 3 July 2014
Dutiable Value |
Duty Threshold |
$0 – $430,000 |
Nil |
|
$430,001 – $530,000 |
$19.19 |
Per $100 or part thereof above $430,000
|
Stamp Duty - First Home Owner Rate – Vacant Land
Dutiable Value |
Duty Threshold |
$0 – $300,000 |
Nil |
|
$300,001 – $400,000 |
$13.01 |
Per $100 or part thereof above $300,000
|
Stamp Duty - Vacant Land
According to WA Department of Finance: Where vacant land is bought, duty will initially be charged at the general rate. Once a house is built on the land that is eligible for the First Home Owner Grant, a refund will be available, on application, once the grant is issued.
Stamp Duty - Foreign Purchaser:
From 1 January 2019, foreign buyers duty imposes additional 7% duty on the dutiable value
Mortgage Registration Fee from 1 July 2022: $187.60
Land Transfer Fee from 1 July 2022:
Registration fees for Transfer |
Up to $85,000 |
$187.60 |
$85,001 - $120,000 |
$197.60 |
$120,001 - $200,000 |
$217.60 |
$200,001 - $300,000 |
$237.60 |
$300,001 - $400,000 |
$257.60 |
$400,001 - $500,000 |
$277.60 |
$500,001 - $600,000 |
$297.60 |
$600,001 - $700,000 |
$317.60 |
$700,001 - $800,000 |
$337.60 |
$800,001 - $900,000 |
$357.60 |
$900,001 - $1,000,000 |
$377.60 |
$1,000,001 - $1,100,000 |
$397.60 |
$1,100,001 - $1,200,000 |
$417.60 |
$1,200,001 - $1,300,000 |
$437.60 |
$1,300,001 - $1,400,000 |
$457.60 |
$1,400,001 - $1,500,000 |
$477.60 |
$1,500,001 - $1,600,000 |
$497.60 |
$1,600,001 - $1,700,000 |
$517.60 |
$1,700,001 - $1,800,000 |
$537.60 |
$1,800,001 - $1,900,000 |
$557.60 |
$1,900,001 - $2,000,000 |
$577.60 |
Over $2,000,000 - $577.60 plus $20 for every $100,000 or part thereof. |
First Home Owner Grant: Currently First Home Buyer Grant is $10,000. The cap limits the total value of properties (i.e. total value of home and land) to $750,000.00 or less, or if the home is located north of the 26th parallel to $1,000,000 or less.