Stamp Duty - General Rate
The general rate of duty applies to most dutiable transactions not relating to residential land, and is assessed on the dutiable value of the transaction. The dutiable value is generally the greater of the consideration paid for the dutiable transaction, or the unencumbered value of the dutiable property that is the subject of the transaction.
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
Residential property includes primary residences, rental properties and vacant land where building commences within 5 years.
Dutiable Value |
Duty Threshold |
$ 0 – $120,000 |
|
$1.90 |
Per $100 or part thereof |
$120,001 – $150,000 |
$ 2,280 + |
$2.85 |
Per $100 or part thereof above $120,000
|
$150,001 – $360,000 |
$ 3,135 + |
$3.80 |
Per $100 or part thereof above $150,000
|
$360,001 – $725,000 |
$11,115 + |
$4.75 |
Per $100 or part thereof above $360,000
|
$725,001 and upwards |
$28,453 + |
$5.15 |
Per $100 or part thereof above $725,000
|
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
Note: If the dutiable value of a residential property is between $116,001 and $200,000, the Residential Rate of Duty will result in a lower assessment of transfer duty.
In the calculator, if dutiable value is less than $116,001 and the purchaser isn't a first home owner, the calculation will use this rate, otherwise use Residential Rate.
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 2020: $178.20
Land Transfer Fee from 1 July 2020:
Registration fees for Transfer |
Up to $85,000 |
$178.20 |
$85,001 - $120,000 |
$188.20 |
$120,001 - $200,000 |
$208.20 |
$200,001 - $300,000 |
$228.20 |
$300,001 - $400,000 |
$248.20 |
$400,001 - $500,000 |
$268.20 |
$500,001 - $600,000 |
$288.20 |
$600,001 - $700,000 |
$308.20 |
$700,001 - $800,000 |
$328.20 |
$800,001 - $900,000 |
$348.20 |
$900,001 - $1,000,000 |
$368.20 |
$1,000,001 - $1,100,000 |
$388.20 |
$1,100,001 - $1,200,000 |
$408.20 |
$1,200,001 - $1,300,000 |
$428.20 |
$1,300,001 - $1,400,000 |
$448.20 |
$1,400,001 - $1,500,000 |
$468.20 |
$1,500,001 - $1,600,000 |
$488.20 |
$1,600,001 - $1,700,000 |
$508.20 |
$1,700,001 - $1,800,000 |
$528.20 |
$1,800,001 - $1,900,000 |
$548.20 |
$1,900,001 - $2,000,000 |
$568.20 |
Over $2,000,000 - $568.20 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.