The off-the-plan duty concession aims to make home ownership more accessible to Western Australians and encourage employment in the construction industry by providing a duty concession on eligible apartment and townhouse purchases.
The concession commenced in October 2019. There have been a number of changes since the concession commenced.
- In May 2022, the scheme was extended to apply to pre-construction contracts entered into between 23 October 2019 and 24 October 2023.
- As part of the 2023-24 State Budget, the scheme was extended to 30 June 2025 for pre-construction contracts.
- In October 2023, the Government extended the concession to eligible under construction contracts signed between 31 August 2023 and 30 June 2025.
- In March 2025, the Government announced:
- the value thresholds would be increased
- the concession would be extended to pre-construction and under construction contracts signed before 30 June 2026 and
- the concession would be expanded to include single-tiered properties in a strata scheme or community title (building) scheme (but not a survey strata scheme).
- In March 2026, the Government announced changes to:
- increase the value thresholds so the maximum concession rate applies to purchases valued up to $800,000 (up from $750,000), with the concession phasing down to the base concession rate for purchases valued above $900,000 (up from $850,000)
- extend the concession for an additional two years and
- expand the concession to include properties in a survey-strata scheme.
- The changes will apply to transactions entered into from 12 March 2026.
- The changes cannot be applied until legislation is introduced into Parliament and the RevenueWA systems have been updated, which is anticipated in July 2026.
- Transactions entered into on or after 12 March 2026 that will benefit from the changes to the off-the-plan concession but settle before the legislation and system changes are made will be assessed at the current rates. Affected taxpayers will be eligible for a reassessment and refund of duty after the legislation and system changes are made.
- We will provide information about these changes as it becomes available.
See information about the off-the-plan duty concession.
See the Minister's Media Statements:
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