Quick answer: WA stamp duty on a $500,000 property is approximately $17,765. First home buyers pay zero stamp duty on homes up to $500,000 (metro/Peel and regional), with concessional rates up to $700,000 metro or $750,000 regional. Vacant land is exempt up to $350,000. Building instead of buying saves $15,000–$30,000+ because you only pay duty on the land, not construction. WA also has no foreign buyer surcharge. Updated April 2026 based on Department of Finance WA data.
“Western Australia is one of the few states with no foreign buyer stamp duty surcharge — that alone makes it attractive. For first home buyers, the $500,000 exemption threshold plus the $10,000 FHOG means building a new home in Perth’s outer suburbs can save you close to $28,000 upfront.” — Emma Whitfield, Property Finance Analyst at BuildBudget
Most people don’t find out about this until their conveyancer mentions it at settlement. Stamp duty is one of the biggest upfront costs when buying property in WA. If you build instead of buy, you pay duty on the land price alone. The construction cost? Not dutiable.
What Are the Western Australia Stamp Duty Rates?
Standard Rates (Not First Home Buyer)
| Property Value | Stamp Duty | Effective Rate |
|---|---|---|
| $0 – $120,000 | $1.90 per $100 | ~1.9% |
| $120,001 – $150,000 | $2,280 + $2.85 per $100 over $120,000 | ~2% |
| $150,001 – $360,000 | $3,135 + $3.80 per $100 over $150,000 | ~3–3.5% |
| $360,001 – $725,000 | $11,115 + $4.75 per $100 over $360,000 | ~4–4.5% |
| $725,001+ | $28,453 + $5.15 per $100 over $725,000 | ~5%+ |
Examples:
- $500,000 property: $17,765
- $750,000 property: ~$29,740
- $1,000,000 property: ~$42,616
Who Qualifies for First Home Buyer Stamp Duty Relief?
For Homes (New or Established):
| Property Value (Metro/Peel) | Stamp Duty | Property Value (Regional WA) | Stamp Duty |
|---|---|---|---|
| $0 – $500,000 | $0 (full exemption) | $0 – $500,000 | $0 (full exemption) |
| $500,001 – $700,000 | $13.63 per $100 above $500,000 | $500,001 – $750,000 | $11.89 per $100 above $500,000 |
| $700,001+ | Standard rate applies | $750,001+ | Standard rate applies |
For Vacant Land (For Building):
| Land Value | Stamp Duty | Effective Date |
|---|---|---|
| $0 – $350,000 | $0 (full exemption) | From 21 March 2025 |
| $350,001 – $450,000 | $15.39 per $100 above $350,000 | From 21 March 2025 |
| $450,001+ | Standard rate applies | — |
Potential Savings:
- Up to $17,765 saved on a $500,000 property (full exemption)
- Up to $11,115 saved on $350,000 land (full exemption)
(source: Home Group, Smart Realty, fhssplanner.com.au)
How Much Do You Save By Building Instead of Buying?
This is where building pulls ahead. Look at the actual numbers:
Example 1: Western Perth
| Buying Established | Building New | |
|---|---|---|
| Total value | $650,000 | $650,000 |
| What stamp duty is calculated on | $650,000 (full price) | $280,000 (land only) |
| Stamp duty payable (not FHB) | $28,853 | $9,655 |
| You save | — | $19,198 |
Example 2: First Home Buyer in Ellenbrook
| Buying Established $500K | Building (Land $220K + Build $280K) | |
|---|---|---|
| Stamp duty on | $500,000 | $220,000 |
| First home buyer concession? | Full exemption ($0) | Full exemption ($0) (land under $350K) |
| FHOG eligible? | No (established) | Yes ($10,000) |
| Total upfront saving | — | $10,000 FHOG + new home |
In this example, both scenarios get zero stamp duty (under the $500K FHB exemption threshold) (Department of Finance WA). But building gets you the extra $10,000 FHOG, which established homes don’t qualify for. You may also qualify for the $10,000 First Home Owner Grant in WA.
Example 3: Upgrader in Cottesloe (Not First Home Buyer)
| Buying Established $900K | Building (Land $450K + Build $450K) | |
|---|---|---|
| Stamp duty on | $900,000 | $450,000 |
| Stamp duty payable | $37,475 | $15,890 |
| You save | — | $21,585 |
“A $21,585 stamp duty saving on a $900K Cottesloe build covers most of your site preparation costs. Perth’s sandy soils are generally cheaper to build on than Melbourne’s clay, so the savings compound — lower stamp duty and lower site costs.” — James Thornton, Construction Cost Analyst at BuildBudget
See your WA stamp duty savings
Our calculator shows the full picture — build cost, stamp duty on land only, and FHOG if eligible.
How It Works
Not complicated, but you need to get the paperwork right.
- Buy the land first — you pay stamp duty on the land value only
- Sign a building contract separately — the building contract is NOT subject to stamp duty
- Important: The land and build must be separate contracts. If you buy a “house and land package” as a single contract, stamp duty may apply to the full amount
The Two-Contract Rule
For the saving to work:
- You need one contract for the land purchase
- You need a separate building contract with your builder
- The land settlement has to happen before construction starts (or at least, land and build are contracted separately)
- If a developer is selling you the land and building the home as a bundled deal in one contract, Revenue WA can treat it as a single purchase — and you’ll pay duty on the lot
Talk to your conveyancer if you’re unsure whether your contracts are properly separated.
How Much Stamp Duty Will You Pay in WA?
| Property/Land Value | Stamp Duty (Standard) | Stamp Duty (First Home Buyer) |
|---|---|---|
| $200,000 | $6,335 | $0 |
| $250,000 | $8,135 | $0 |
| $300,000 | $10,035 | $0 |
| $350,000 | $11,935 | $0 (land), $0 (home) |
| $400,000 | $14,310 | $0 (land: concessional), $0 (home) |
| $450,000 | $16,685 | Standard rate (land), $0 (home) |
| $500,000 | $17,765 | $0 (max home exemption) |
| $550,000 | $20,140 | ~$6,815 (home, metro/Peel) |
| $600,000 | $22,515 | ~$13,630 (home, metro/Peel) |
| $650,000 | $24,890 | ~$20,445 (home, metro/Peel) |
| $700,000 | $27,265 | ~$27,260 (home, metro/Peel) |
| $750,000 | $29,740 | Standard rate (over $700K metro/Peel) |
Note: Regional WA first home buyers get concessions up to $750,000 (not $700,000 like metro/Peel).
What Are the Off-the-Plan Concessions (Until 30 June 2026)?
Buying an apartment, townhouse, or villa off-the-plan? Western Australia offers massive stamp duty relief until 30 June 2026.
Pre-Construction Purchases:
- 100% concession (up to $50,000) for pre-construction homes valued up to $750,000
- Tapered concessions for $750,000–$850,000
- Applies to townhouses, villas, apartments, community-title properties
Purchases During Construction:
- 75% concession for purchases during construction (up to $750,000 value)
Example: A $700,000 off-the-plan apartment in Perth normally attracts $27,265 stamp duty. With the 100% pre-construction concession, you pay $0.
That’s a $27,265 saving. Add the $10,000 FHOG (if you’re a first home buyer), and you’re looking at $37,265 in combined government support.
Deadline: This program expires 30 June 2026. If you’re considering off-the-plan, sign before that date to lock in the concession.
Building saves stamp duty
Separate land and build contracts = duty on land only
When Is Stamp Duty Due in WA?
Stamp duty is due at settlement — the day you get the title to the land. In practice, your conveyancer handles it as part of the settlement process. For off-the-plan purchases, payment can be deferred to the earlier of 15 months after exchange or settlement.
Do Foreign Buyers Pay More Stamp Duty in WA?
No. Western Australia does not impose a foreign buyer stamp duty surcharge. WA is one of the few states without this additional tax.
Frequently Asked Questions
Do I pay stamp duty on the construction cost?
No. As long as you have separate contracts for the land purchase and the build, the building contract isn’t dutiable. That’s the whole reason building saves you so much upfront.
Can I get both the stamp duty exemption and the FHOG?
Yes, and this is where first home buyers really come out ahead. You can stack both:
- Stamp duty exemption (land value up to $350,000, or home value up to $500,000)
- First Home Owner Grant ($10,000)
They’re separate schemes with separate eligibility. Claiming one doesn’t affect the other. See our Perth building costs guide for what you’ll spend on the build itself.
What about the off-the-plan concession for houses?
The off-the-plan concession is designed for apartments, townhouses, and villas bought before completion. If you’re building a standalone house, you don’t need it — the two-contract approach (separate land purchase + separate build contract) already saves you stamp duty on the construction cost.
But if you’re buying a completed new house from a developer (not building it yourself), the off-the-plan concession can apply if purchased pre-construction.
How does WA compare to other states?
Stamp duty exemption thresholds for first home buyers:
- WA: $500,000 (metro/Peel), $500,000 (regional)
- NSW: $800,000 (highest on mainland)
- VIC: $600,000
- QLD: $500,000
- SA: Full exemption for new homes (no cap)
WA sits in the middle. NSW has the highest threshold ($800K), but WA removed the FHOG value cap, which makes high-value builds eligible for the $10,000 grant (Department of Finance WA).
“Perth’s property market is still more affordable than Sydney or Melbourne, but values are climbing fast. Locking in a land purchase at today’s price and building separately is both a stamp duty play and a hedge against rising land prices.” — David Park, Housing Market Researcher at BuildBudget
Compare the total cost in our build vs buy analysis. For financing options, learn about construction loans vs home loans. Estimate your total build cost with our free calculator.
Rates current as of April 2026, based on Revenue WA and WA Department of Treasury and Finance guidelines. Your situation will have details we can’t cover here — talk to a conveyancer or solicitor before making decisions based on these numbers.
Key Takeaways
- WA first home buyers pay zero stamp duty on homes up to $500,000 (metro/Peel and regional)
- Building saves $15,000-$30,000 in stamp duty compared to buying established — you only pay duty on land, not construction cost
- Vacant land exemption up to $350,000 (from March 21, 2025), concessional $350,001-$450,000
- Regional WA buyers get concessions up to $750,000 (vs $700,000 metro/Peel)
- No foreign buyer surcharge (WA is one of few states without this tax)
- Off-the-plan concessions until June 30, 2026: up to $50,000 saved on apartments/townhouses
- Stamp duty due at settlement (15 months for off-the-plan)
- First home buyers can stack $10K FHOG with stamp duty exemption on new builds
Data Sources
All information sourced from official government agencies and verified sources:
- Revenue WA — Transfer Duty Information, accessed April 2026
- WA Department of Treasury and Finance — Stamp duty rates, accessed April 2026
- Home Group — WA First Home Buyer Information, published 2025
- Acceptance Finance — WA off-the-plan concessions, published 2024-25
- Smart Realty — WA stamp duty information, published 2025
