WA Stamp Duty for Property Developers: 2026 Rates Guide

Western Australia is often attractive to developers because transfer duty does not spike the way it can in NSW. But that does not mean the duty picture is simple. The details still matter, especially once you add foreign transfer duty, land tax and MRIT.

The Fast Answer

RevenueWA's current transfer duty assessment guidance says the new WA thresholds and rates apply to transactions entered into from 21 March 2025.

Older WA duty tables are easy to find online and easy to get wrong.

Why WA Feels More Workable

Compared with the eastern states, WA often feels more feasible because:

• there is no NSW-style premium residential duty tier above several million dollars
• the broader market still contains more sub-$1m development-site opportunities
• holding costs can still be lower than Sydney or Melbourne in many scenarios

The trap is assuming this means tax does not matter. It still does.

Transfer Duty Structure

RevenueWA's transfer duty assessment page is the authority to work from for current brackets and calculations.

For developers, the practical point is this:

• the duty structure is progressive
• current thresholds changed from 21 March 2025
• you should model from the current schedule, not pre-2025 examples

Foreign Transfer Duty

WA applies a foreign transfer duty surcharge on relevant land transactions.

Government material and forms make clear that:

• foreign transfer duty is a separate issue developers must assess alongside ordinary transfer duty
• foreign status can matter through individuals, entities or trust structures

So entity structure is part of your acquisition-cost review, not a side note.

Off-the-Plan Concession

WA's off-the-plan concession remains one of the most commercially useful duty settings for developers.

Current WA Government material states:

• the concession applies to eligible contracts entered into up to 30 June 2026
• for contracts from 21 March 2025 to 30 June 2026, the relevant value thresholds were lifted
• for eligible pre-construction contracts, concession support can be as high as 100% of duty payable, capped at $50,000
• for eligible under-construction contracts, concession support can be as high as 75% of duty payable, capped at $50,000

This is a real sales lever for off-the-plan product in WA, especially where buyer cash flow is sensitive.

Land Tax and MRIT

WA's land tax assessment guidance confirms:

• land tax starts once taxable value exceeds $300,000
• MRIT applies to metropolitan property with land tax liability at 0.14 cent per dollar above $300,000

So while WA can still be lighter than other states, developers in metro Perth need to model both land tax and MRIT when holding sites.

Practical Advice for WA Developers

1. Use post-21 March 2025 duty settings, not legacy examples.
2. Check whether foreign transfer duty is triggered before exchange.
3. Treat the off-the-plan concession as a sales strategy lever, not just a buyer bonus.
4. Model MRIT as well as land tax on metro sites.
5. Do not assume WA affordability means tax detail is optional.

The Bottom Line

WA can still be one of the more workable states for developers on acquisition cost, but only if you use the current duty schedule, understand whether foreign transfer duty is in play, and know whether your project can benefit from the live off-the-plan concession settings.

Run these numbers through our feasibility calculator before you commit to a site. For a side-by-side look at how WA compares with other states, see the national stamp duty guide. If your WA project involves new dwellings, our guide on townhouse vs duplex profitability covers the product-type decision.

Sources and Further Reading

• RevenueWA, Transfer duty assessment
• WA Government, Changes to the first home owner rate of duty and the off-the-plan duty concession
• WA Government, Apply for an off-the-plan duty concession or rebate
• WA Government, Land tax assessment
• WA Government, Off-the-plan Duty Concession