The State Government has announced changes to the value of vacant land and established homes eligible for the first home owner rate of duty. The new thresholds and rates will apply to transactions entered into from 21 March 2025. See information about these changes.
If your application for the first home owner rate of duty is approved and your transaction settles before the changes can be implemented through RevenueWA’s systems, you may need to apply for a reassessment and refund of duty after settlement.
This guide provides information about:
- the terms used in this guide
- eligibility requirements and your obligations, including residence requirements and
- supporting documents that need to be provided relating to
- the applicant(s) and
- the transaction.
You can also access a PDF of the Lodgement Guide.
How to apply
Show moreComplete the application form
| Application type | How to apply |
|---|---|
| Online | Apply online through the FHOG Application Portal |
| Paper form | If you can't complete the application online, apply using form F-FHOG1 |
Apply after all parties have signed the contract to buy or build a home, and within 12 months of completion of the eligible transaction.
If you are an owner builder, apply once the foundations of the home have been laid. We can't determine eligibility for an owner builder until construction of the home is completed, and we may require a valuation of the home.
You must submit supporting documents about the applicants and about the transaction. Each applicant and their spouse/de facto partner must submit one legible copy of supporting evidence from each category. A single document can't be used for more than one category.
Make sure your application is complete and correct.
- We may return incomplete applications. This will delay payment of the grant.
- Penalties may apply if an incorrect application is knowingly or recklessly lodged.
Lodge the application form
Before you submit your application, make sure the bank details you have provided are correct. If the payment is made to the wrong bank account, it may not be possible to get it back.
Lodge with an Approved Agent
If you're applying for a loan from a financial institution and your lender is an approved agent, they can assist you with lodging your application.
Contact your lender to find out if they're an approved agent or see the list of approved agents.
Lodge with RevenueWA
Only lodge your application with RevenueWA if:
- your lender is not an approved agent
- you don't want to lodge your application through your lender or
- you are not obtaining finance for your home purchase.
Apply for the first home owner rate of duty
When you apply for the grant, you are also seeking pre-approval for the first home owner rate of duty. If you have been pre-approved, you must still apply for assessment or reassessment of duty at the first home owner rate.
Find out more about applying for the first home owner rate of duty.
When the grant will be paid
Show more| Type of transaction | Applying through... | Grant payment |
|---|---|---|
| Purchase of a new or off-the-plan home | Approved Agent | At date of settlement by Approved Agent. |
| Purchase of a new or off-the-plan home | RevenueWA | After you have provided evidence to RevenueWA that your name has been registered on the Certificate of Title of the property (approximately three to six weeks after settlement). |
| Contract to build | Approved Agent or RevenueWA |
After you or the Approved Agent has provided evidence of the date of first construction progress payment (for example, slab down) and the applicant’s name is registered on the Certificate of Title of the property. |
| Owner builder | Approved Agent or RevenueWA |
After you or the Approved Agent has provided evidence that the home is ready for occupation as a place of residence and your name is registered on the Certificate of Title of the property. |
If you need to change the account the grant will be paid into, complete the change of bank details form.
