Western Australia (Perth) stamp duty & foreign buyer surcharge 2026-27
Western Australia charges foreign buyers 7% foreign buyers duty — among the lower rates of the major states — and levies no foreign owner land tax surcharge at all. The first home threshold rises to $600,000 from 2026-27.
- Foreign buyer surcharge
- 7%
- Foreign owner land tax (yr)
- n/a
- First home threshold
- $600,000
- Top marginal rate
- 5.15%
WA transfer duty brackets
Dutiable value is the higher of contract price and market value
| Dutiable value | Transfer duty |
|---|---|
| $0 – $120,000 | 1.9% of the price |
| $120,001 – $150,000 | $2,280 + 2.85% of the amount over $120,000 |
| $150,001 – $360,000 | $3,135 + 3.8% of the amount over $150,000 |
| $360,001 – $725,000 | $11,115 + 4.75% of the amount over $360,000 |
| Above $725,001 | $28,453 + 5.15% of the amount over $725,000 |
The table above shows the general residential rate. WA imposes no land tax surcharge on foreign owners, so the ongoing holding cost is comparatively low; the 7% foreign buyer surcharge applies to residential property only.
Worked example: a Perth $650,000 new build, overseas buyer
Non-resident individual, investment use, with a mortgage, FIRB new-dwelling tier
| Transfer dutyWA 分档计算 | $24,890 |
|---|---|
| Foreign buyer surcharge 7%$650,000 × 7% | $45,500 |
| FIRB application fee (est.)New / vacant land tier, FY 2026-27 | $15,600 |
| Transfer registration (approx.)Land titles office | $355 |
| Mortgage registration (approx.)Land titles office | $225 |
| Government cost at settlement | $86,570 |
The same property bought by an Australian citizen or permanent resident (as an investment) would cost about $25,470 in government charges — a difference of $61,100 entirely from the surcharge and the FIRB application fee.
Recent WA changes
- 1 January 2025Foreign buyers duty held at 7%, applying to residential property only — commercial property is not caught.
- 1 July 2025The first home full-exemption threshold rose from $450,000 to $500,000 in the Perth metropolitan area.
- 1 July 2026The first home full-exemption threshold rose again to $600,000, with a partial concession under $800,000.
- OngoingWA has no foreign owner land tax surcharge; annual holding costs are general land tax and the Commonwealth vacancy fee only.
Common questions
What is the WA foreign buyer surcharge?
Foreign buyers duty is 7% of the dutiable value of residential property. On $650,000 that is $45,500 — comparatively low among the states.
Does WA have a foreign owner land tax surcharge?
No. WA is the only major state that combines no foreign owner land tax surcharge with a lower surcharge duty rate, which suits longer holding periods.
What is the first home threshold?
From 2026-27, full exemption under $600,000 and a partial concession under $800,000 in the Perth metropolitan area; regional thresholds differ. Foreign buyers are generally not eligible.
Does vacant land attract the surcharge?
Yes. Vacant land intended for residential use attracts the same 7% surcharge; purely commercial or industrial land does not.
Are the FIRB rules different in Perth?
No — FIRB is a Commonwealth scheme. Foreign buyers may purchase new dwellings, off-the-plan property and vacant land; established dwellings are generally off limits during the ban from April 2025 to June 2029.
Other states & territories
Official sources
- RevenueWA — Transfer duty
- RevenueWA — Foreign buyers duty
- RevenueWA — Land tax
- ATO — FIRB residential fees
General information only — not tax, legal or financial advice. Rates, concessions and FIRB fees change often, and whether you are a "foreign person" turns on the Western Australia rules applied case by case. Confirm with the revenue office and your adviser before signing. Last checked: 2026-09-12