Stamp duty can be a significant hurdle for many first home buyers in Western Australia.

But what exactly is a stamp duty waiver, and how does it work in WA?

This comprehensive guide covers everything you need to know about the stamp duty waiver WA, including eligibility criteria, recent changes, and application tips.

Some are legislative amendments aiming to ease the financial pressure on first home buyers.

Some are thresholds and concessions that have recently increased to better reflect the WA property market.

Some are specific to off-the-plan purchases, making new developments more accessible.

Some are detailed application processes tied to the First Home Owner Grant Act 2000.

Some are important to know about foreign transfer duties that can still apply.

Let’s dive right in.

What Is Stamp Duty Waiver WA?

Stamp duty, also known as transfer duty, is a state government tax applied to property purchases in Western Australia. For first home buyers, certain concessions and waivers are designed to reduce this cost.

The term stamp duty waiver WA often refers to the First Home Owner Rate (FHOR), a concessional rate of duty for eligible first home buyers purchasing a home or vacant land. This concession significantly lowers the stamp duty liability compared to the general rate.

To clarify, the FHOR is not a full exemption for all cases but a concessional rate that benefits those who meet specific criteria. These arrangements are legislated under Western Australian law and aligned with the requirements of the First Home Owner Grant Act 2000.

Why Does the Stamp Duty Waiver Matter?

Stamp duty can add tens of thousands of dollars to the upfront cost of buying a home, particularly in the Perth metropolitan area where property values are generally higher. This upfront cost can become a barrier to home ownership, especially for first-time buyers with limited savings.

The stamp duty waiver WA aims to reduce these entry costs — making home ownership more accessible and encouraging economic growth in local housing markets, including suburbs like Baldivis, Rockingham, Port Kennedy, and Wellard.

Who Is Eligible for the Stamp Duty Waiver in WA?

Eligibility is tightly linked to the criteria for the First Home Owner Grant (FHOG). You must satisfy multiple conditions to qualify for the concessional stamp duty rate:

• You must be purchasing your first home in Western Australia.
• The home or vacant land value must not exceed $750,000 in the Perth metropolitan area and south of the 26th parallel of South latitude.
• The transaction must be for a home or land intended for residential purposes, including new homes and certain types of vacant land with plans to build.
• You must intend to occupy the home as your principal place of residence within 12 months.
• The transaction date (when the contract is entered) must be on or after 21 March 2025 for the current thresholds to apply.

It is important to note that if you are not approved for the FHOG before settlement, you will pay stamp duty at the general rate. You can apply later for a reassessment and refund once the grant has been approved.
(Verified with sources as of 2025-08-19)

One common scenario is purchasing vacant land with an intention to build a home. In such cases, the FHOR may apply if you enter into a comprehensive contract to build the home or self-build as an owner-builder.

Eligibility checklist for FHOR and Stamp Duty Waiver WA:

1. First home buyer status.
2. Purchase price under $750,000 in Perth.
3. Contract entered on or after 21 March 2025.
4. Intention to reside as principal place of residence.
5. Meet First Home Owner Grant Act 2000 requirements.

Failure to meet these can result in the duty being charged at general rates and possible penalties for false information.

Recent Legislative Changes Affecting Stamp Duty

On 9 April 2025, important legislative changes were introduced and apply to transactions entered into on or after 21 March 2025. These changes increased the stamp duty exemption and concession thresholds to reflect market conditions better.

Key updates include:

• Increase of exemption threshold for new homes and vacant land in the Perth metropolitan area to $750,000.
• A tapering concession for properties up to $850,000, capped at $50,000 concession value.
• Expanded off-the-plan concessions, now including townhouses on strata plans, with up to 75% concession availability.
• Legislation applies retrospectively from 21 March 2025 allowing eligible purchasers to claim refunds if duty was paid at the previous higher rates.

These updates were welcomed by organisations like REIWA, recognising the need to adapt to Perth and WA’s changing property market.
Source: REIWA News

How to Apply for the First Home Owner Rate (FHOR)

The process to benefit from the stamp duty waiver WA involves several key steps that need to be followed carefully. Here’s a high-level overview:

1. Confirm Eligibility

Ensure you meet all criteria based on the property value, residency intentions, and first home buyer status.

2. Use the Official Online Calculator

To estimate duty payable and concessions, use the Department of Finance’s online transfer duty calculator. This helps set realistic expectations for upfront costs. Source: WA Government

3. Lodge Your Stamp Duty Assessment

At or before settlement, the conveyancer will lodge duty paperwork. If FHOG approval isn’t received yet, duty is assessed at the general rate.

4. Apply for Grant and Reassessment

Once your FHOG application is approved, lodge a reassessment request via RevenueWA’s Online Services Portal to claim a refund on overpaid duties.

5. Meet Reporting Obligations

If eligibility criteria change or you fail to occupy the home as your principal place of residence within 12 months, you must notify the Commissioner of State Revenue within 30 days to avoid penalties.

Tip: Keep thorough records and stay proactive with applications to avoid costly mistakes or delays.

Understanding Foreign Transfer Duty and Waiver Interaction

Even if you qualify for the FHOR and related concessions, foreign transfer duty applies if a purchaser is classified as a foreign person under the state law.

For example, if one buyer is a foreign person owning a 50% interest in the property, foreign transfer duty at 7% applies to their share. This is in addition to any FHOR concession benefits available to Australian citizen co-purchasers.
Source: WA Government Duties Fact Sheet

This nuance is critical for mixed-status buyers to understand to avoid surprises at settlement.

Off-the-Plan Concessions Expanded in WA

WA government’s recent changes now extend stamp duty concessions to off-the-plan properties, including apartments and, notably, townhouses on strata plans — a first for the state.

The reforms make no stamp duty payable on new off-the-plan dwellings up to $750,000, with a tapering concession beyond this value, capped at $50,000. Properties under construction qualify for more generous concessions — up to 75% off up to $750,000, tapering thereafter.

These concessions are effective until 30 June 2026 and help stimulate new builds in growing suburbs, benefiting both first home buyers and investors.
Source: REIWA News

Common Mistakes to Avoid When Applying

Navigating the stamp duty waiver WA can be complex, and errors can cost applicants dearly. Here are some common pitfalls:

• Assuming automatic eligibility: You must actively apply for the FHOG and stamp duty concession; it is not automatic.
• Entering contracts above the threshold: Properties over $750,000 in Perth do not qualify for the FHOR.
• Delaying applications: If you delay FHOG approval till after settlement, you pay general rates and must request reassessment later.
• Not reporting changes: If plans to occupy or eligibility criteria change, you must notify authorities to avoid penalties.
• Ignoring foreign person rules: Foreign transfer duty still applies regardless of FHOR eligibility.

Being organized and informed can save a lot of time and money.

Did you know? Many first home buyers in Baldivis and Rockingham have successfully navigated these steps with expert help.

Consulting a local home loan broker or lending adviser knowledgeable in Western Australian property finance can provide significant advantage. For example, mortgage broker Rockingham services often include guidance on stamp duty and government concessions specific to WA.

Frequently Asked Questions About Stamp Duty Waiver WA

Is the stamp duty waiver a full exemption?

No, it provides a concessional rate rather than a complete exemption in most cases, unless the property purchase is below the threshold.

Can I get a refund if I already paid higher stamp duty?

Yes, transactions entered into on or after 21 March 2025 may be reassessed by RevenueWA for refunds once new legislation applies. Applications must be lodged via their online portal.

Do I need a mortgage broker to apply?

While not mandatory, working with a home loan broker Perth or lending adviser can help you navigate eligibility and process requirements efficiently.

Does the waiver apply to investment properties?

No, the stamp duty waiver and FHOG are intended only for owner-occupied homes purchased by first home buyers.

Can I combine the waiver with Keystart loans?

Yes, many first home buyers in WA combine concessional stamp duty rates with Keystart and other financing options, and expert brokers can assist in structuring this effectively.

Are you curious about how this stacks up with low deposit home loans in Perth? Check out our detailed guide on low deposit home loans Perth to understand financing options that complement stamp duty concessions.

What’s Your Next Step?

Tell us in the comments: How will you apply this to your property purchase plans? For personalised advice and expert guidance on navigating stamp duty waiver WA and home loans in Baldivis, Rockingham, Port Kennedy or Wellard, contact us!

Understanding government policies like the stamp duty waiver WA can save you thousands. Plug this knowledge into your property plan to gain a solid advantage in WA’s competitive housing market.
(Verified with sources as of 2025-08-19)

For deeper insights on first home buyer loans and specialist mortgage options, our articles on choosing a Perth home loan broker and mortgage broker Baldivis are well worth a read.

And if you want to stay in the loop with WA housing market updates and legislative changes, keep tabs on REIWA’s news and our property finance blog posts — your go-to sources for timely, trusted info.

Need an example scenario? Imagine Kate and Simon who recently bought a home in Rockingham jointly. Kate is an Australian citizen eligible for the FHOR, while Simon is a foreign person, which means although their first home concession lowers some duty, Simon’s share still incurs foreign transfer duty. This kind of nuanced case illustrates why understanding all facets is essential.
Source: WA Government Duties Fact Sheet

Knowledge is power in property finance. Properly leveraging the stamp duty waiver WA can help you secure your first home and build long-term wealth.

So, are you ready to take the next step toward your dream home with the right tools and advice?