On 12 March 2026, the State Government announced changes to extend the off-the-plan duty concession until 30 June 2028, increase the value thresholds and expand eligible transactions to include new dwellings purchased off-the-plan in survey-strata and community titles (land) schemes. These changes apply to transactions entered into on or after 12 March 2026 (announcement date).
Use our online calculator to see the amount payable for transactions entered into on or after 12 March 2026.
On 7 May 2026, the State Government announced budget measures to:
increase the first home owner rate of duty (FHOR) thresholds for established homes and vacant land so purchases of property with a higher dutiable value are eligible for a duty exemption or concession
No duty is payable for newly built or established homes valued up to $600,000 (previously $500,000) with a concessional rate applied to those homes valued up to $800,000 (previously $700,000)
No duty is payable for vacant land valued up to $450,000 (previously $350,000) with a concessional rate applied to vacant land valued up to $550,000 (previously $450,000)
Use our online calculator to see the amounts payable for transactions entered into on or after 7 May 2026.
increase the first home owner grant (FHOG) cap for homes south of the 26th parallel of South Latitude to $800,000 meaning eligible purchasers are not disadvantaged by increases in costs associated with building a house
remove the link between the first home owner grant value caps and eligibility for the first home owner rate of duty, enabling eligible first home buyers to access a duty concession if the value of the transaction exceeds the FHOG cap and
establish a new foreign transfer duty exemption for ‘build-to-sell’ developments that result in a net addition of at least one dwelling to the housing supply.
The changes announced under these measures apply to transactions entered into on or after 7 May 2026 (announcement date).
Commencement of changes
Changes have now been applied in relation to:
- the FHOG cap for homes south of the 26th parallel of South Latitude
- the first home owner rate of duty and
- the off-the-plan concession.
Eligible transactions entered into between the relevant announcement date and 28 July that:
- have not yet settled – these can be now be self-assessed or modified in Online Duties using the new rates.
- have already settled – these can now be reassessed and a refund issued. Apply for a refund in the Online Services Portal via RevenueWA connect. RevenueWA will contact affected agents with information about how to reassess transactions under the new rates.
The new foreign transfer duty exemption for ‘build-to-sell’ developments will be implemented once the Bill is passed and receives the Royal Assent.
Further information about these changes is detailed in Circular 23 ‘Finance Legislation Amendment (Housing Affordability) Bill 2026’.
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