Stamp duty concessions WA buyers can access in 2026 have never been more generous, and as of 7 May 2026, they just got better.
As part of the WA Government’s 2026–27 Housing Taxation Package announcement, the Cook Labor Government announced a $297 million housing tax package that increased the full stamp duty exemption threshold from $500,000 to $600,000 for first home buyers in Perth. That means eligible buyers building or purchasing a home under $600,000 pay zero transfer duty – a saving of up to $22,515.
But here’s what most buyers miss.
When you build a new home in Perth through a house and land package, stamp duty is calculated on the land value only, not the total cost of the land and build combined. That single fact could save you thousands more than you realise.
In this guide, you’ll find WA’s stamp duty concessions in 2026 – current thresholds, off-the-plan savings, how to stack concessions with your FHOG, and a simple step-by-step on how to apply.
What Is Stamp Duty in WA?
Stamp duty, officially called transfer duty in Western Australia, is a state government tax applied when property ownership changes hands. It is administered by RevenueWA and paid by the buyer, typically at settlement.
The amount you pay depends on the property’s dutiable value (generally the purchase price or market value, whichever is higher) and whether you qualify for a concession.
For first home buyers in Perth, transfer duty WA can be reduced all the way to zero, making it one of the most valuable concessions available in the property market today.
WA Stamp Duty Concessions 2026 – What’s Changed
The 7 May 2026 WA State Budget introduced the most significant update to WA’s stamp duty concessions in years. Every threshold increased by $100,000, the FHOG cap was raised, and the off-the-plan stamp duty concession was extended and expanded. Here is the full picture:
| Concession Type | Old Threshold | New Threshold (May 2026) | Max Saving |
| FHOR — Homes (Full Exemption) | $500,000 | $600,000 | Up to $22,515 |
| FHOR — Homes (Concession Ceiling, Metro) | $700,000 | $800,000 | Partial saving |
| FHOR — Vacant Land (Full Exemption) | $350,000 | $450,000 | Up to $25,390 (land + build) |
| Off-the-Plan Concession (Pre-construction) | Up to $750,000 (expired 30 Jun 2026) | Up to $800,000 (extended to 30 Jun 2028) | 100% concession |
| First Home Owner Grant (FHOG) Cap | $750,000 | $800,000 | $10,000 grant |
Note: The 7 May 2026 changes apply to contracts signed on or after that date. Buyers who signed contracts between 21 March 2025 and 7 May 2026 can apply to RevenueWA for a refund of overpaid duty.
Disclaimer: Stamp duty concessions, eligibility requirements and thresholds are based on current WA Government legislation. Buyers should confirm the latest requirements with RevenueWA before entering into a contract.
First Home Owner Rate of Duty (FHOR) – How It Works
The First Home Owner Rate of Duty (FHOR) is the primary stamp duty concession WA offers to first home buyers. It is aligned with the eligibility criteria for the First Home Owner Grant (FHOG), and applies to both established homes and brand-new builds across Perth and regional WA.
Under the updated 2026 thresholds, here is how the FHOR breaks down by location and property type:
| Buyer / Property Type | Full Exemption Threshold | Concession Ceiling |
| First Home Buyer — Metro Perth / Peel | Up to $600,000 | Up to $800,000 |
| First Home Buyer — Regional WA | Up to $600,000 | Up to $800,000* |
| Vacant Land — Statewide | Up to $450,000 | Up to $550,000 |
Did you know? The FHOR applies to established homes too, not just new builds. If you are buying an existing property in Perth under $600,000, you may still qualify for zero stamp duty.
Off-the-Plan Stamp Duty Concession WA
The off-the-plan stamp duty concession is a separate scheme from the FHOR. It was introduced to encourage new housing supply in WA and has recently been expanded significantly. If you are buying a new dwelling that has not yet been built, or is currently under construction, this concession could reduce your stamp duty bill to zero.
Pre-Construction Contracts
Contracts signed before construction begins on eligible properties receive a 100% stamp duty concession on purchases valued up to $800,000. In simple terms: no stamp duty at all.
Under-Construction Contracts
If home construction has already started, a 75% concession applies for properties valued up to $750,000, tapering down from that point.
What’s New from 12 March 2026
- Survey strata properties are now included; townhouses, villas, and units on strata plans all qualify for the first time.
- The concession has been extended to 30 June 2028 (previously set to expire 30 June 2026).
- The pre-construction concession ceiling has been raised from $750,000 to $800,000.
Important: The off-the-plan concession does not apply to standard house and land packages on separate titles. For those buyers, the FHOR applies to the land value, which is often just as powerful.
Regional WA vs Metro Perth – Stamp Duty Concession Differences
First home buyers in WA receive the same full exemption threshold whether buying in Perth or regional WA ($600,000 under the 2026 update). The main difference is the concession range above that threshold.
- Metro Perth and Peel: Scaled concessions apply between $600,000 and $800,000.
- Regional WA (e.g. Bunbury, Albany, Mandurah): The concession ceiling may extend further. Buyers should confirm the latest thresholds with RevenueWA.
- The off-the-plan stamp duty concession and the First Home Owner Grant (FHOG) apply across both metro and regional WA.
How Building a New Home Saves You Stamp Duty in Perth
When you build through a house and land package, transfer duty WA is generally calculated on the land value only, not the combined cost of the land and build. This can significantly reduce your upfront costs compared to buying an established home.
| Scenario | How Duty Is Calculated | Stamp Duty Payable |
| Buy established home at $620,000 | On purchase price ($620,000) | $3,500 (partial concession) |
| House & land package: land $280,000, build $340,000 (total $620,000) | On land value only ($280,000) | $0 (land under $450K threshold) |
| Off-the-plan apartment at $750,000 (pre-construction) | 100% off-the-plan concession (under $800K) | $0 |
Building new through a trusted Perth home builder like PDCD Homes helps you maximise these stamp duty savings.
Who Is Eligible for Stamp Duty Concessions WA?
To qualify for the First Home Owner Rate of Duty (FHOR), you must meet the eligibility criteria for the FHOG. Here’s a quick checklist:
- You are an Australian citizen or permanent resident (at least one applicant must qualify).
- You have never previously owned residential property anywhere in Australia.
- You have never received the First Home Owner Grant in any Australian state or territory.
- You must be at least 18 years of age.
- You will occupy the property as your principal place of residence for at least 6 continuous months within 12 months of settlement or handover.
- The property value falls within the relevant threshold.
- All applicants named on the property transaction must satisfy the FHOR eligibility requirements.
- Apply for the FHOR before settlement where possible. If you’ve already paid duty, you may be eligible for a reassessment.
For vacant land, you may still be eligible if you enter into a comprehensive building contract or build as an owner-builder.
How to Calculate Your Stamp Duty Savings
Working out your stamp duty savings is straightforward:
- Determine the dutiable value. For a house and land package, this is the land value. For an established home, it’s the purchase price or market value, whichever is higher.
- Check your eligibility and whether your property falls within the concession thresholds.
- Apply the concession. Under the FHOR, no stamp duty applies to homes up to $600,000, with scaled concessions available up to $800,000.
- Factor in other grants, such as the FHOG ($10,000) and the Federal First Home Guarantee.
The RevenueWA stamp duty calculator provides an estimate based on your transaction. For personalised guidance, contact PDCD Homes.
How to Apply for Stamp Duty Concessions in WA
Applying for the First Home Owner Rate of Duty is straightforward:
- Confirm your eligibility and property value.
- Lodge Form F-FHOG1 with an approved financial institution or RevenueWA.
- If approved, RevenueWA will issue an approval letter and Form FDA7.
- Submit your contract, Form FDA7 and Form FDA41 through your settlement agent. Duty will then be assessed at the concessional rate.
- If you’ve already paid duty, you may be eligible to request a reassessment through RevenueWA.
Working with an award-winning Perth home builder like PDCD Homes means you receive guidance from selecting the right home design through to handover.
Build Your First Home with PDCD Homes – Make the Most of WA’s Stamp Duty Concessions
With Stamp Duty Concessions WA, the First Home Owner Grant (FHOG), and other first home buyer incentives available, building a new home in Perth could be more affordable than you think. At PDCD Homes, our experienced team will help you navigate the home-building process, understand the concessions you may be eligible for, and create a home that suits your lifestyle and budget.
From single and double-storey home designs to the final handover, we’re with you every step of the way.
Call (08) 9395 2616
FAQs
1- How much stamp duty will I pay as a first home buyer in WA?
Zero, if your property is valued under $600,000 (as of 7 May 2026). Concessional rates apply for properties between $600,000 and $800,000.
2- Does stamp duty apply to house and land packages in WA?
Yes, but only on the land value, not the total package price. This means many new builds in Perth qualify for a full $0 stamp duty under the FHOR.
3- Can I get both the FHOG and a stamp duty concession in WA?
Yes. The FHOG ($10,000) and stamp duty concessions are separate schemes and can be stacked when building a new home valued under $800,000.
4- What is the off-the-plan stamp duty concession in WA?
A separate concession offering 100% duty exemption on pre-construction purchases up to $800,000. It now includes townhouses and survey strata properties, and has been extended to 30 June 2028.
5- When do I pay stamp duty in WA?
Transfer duty is payable within 30 days of your duties assessment notice being issued. In practice, your conveyancer handles this at settlement.
6- When do the new 2026 stamp duty thresholds apply?
From 7 May 2026 for new contracts. Buyers who signed contracts before that date but after 21 March 2025 may apply for a refund once the legislation is confirmed.
