An upfront concession is available if you:
- enter into a concessional pre-construction agreement between 23 October 2019 and 30 June 2028 to purchase a new dwelling off-the-plan.
- enter into a concessional under-construction agreement between 31 August 2023 and 30 June 2028 to purchase a new dwelling off-the-plan.
| Transaction entered into... | Off-the-plan purchases eligible for a concession |
|---|---|
| between 12 March 2026 and 30 June 2028 |
If these transactions settled before the changes to RevenueWA’s systems were implemented, they can be reassessed for a refund of duty after settlement. |
| between 21 March 2025 and 11 March 2026 |
|
| between 23 October 2019 and 21 March 2025 (for concessional pre-construction agreements) |
|
| between 31 August 2023 and 21 March 2025 (for concessional under-construction agreements) |
Concessional pre-construction agreements
Show moreTo be eligible you must sign an off-the-plan between 23 October 2019 and 30 June 2028 (inclusive) to purchase a new dwelling in a strata or community titles (building) scheme where construction has not commenced.
- If the contract is for a dwelling in a single-tiered strata or community titles (building) scheme, the contract must be signed on or after 21 March 2025.
- If the contract is for a dwelling in a survey-strata or community titles (land) scheme, the contract must be signed on or after 12 March 2026.
If development was completed before 31 August 2023, you must meet the eligibility criteria for the previous rebate scheme. You're not eligible for the concession if you already received a rebate, or didn't meet the eligibility criteria for the rebate.
Apply using Form FDA53 'Off-the-plan Duty Concession Application'.
Concessional under-construction agreements
Show moreTo be eligible you must sign an off-the-plan contract between 31 August 2023 and 30 June 2028 (inclusive) to purchase a new dwelling in a strata or community titles scheme where construction of the development has commenced but is not yet completed.
- If the contract is for a dwelling in a single-tiered strata or community titles (building) scheme, the contract must be signed on or after 21 March 2025.
- If the contract is for a dwelling in a survey-strata or community titles (land) scheme, the contract must be signed on or after 12 March 2026.
Apply using Form FDA53 'Off-the-plan Duty Concession Application'.
A rebate is available if you entered into an under-construction contract between 4 June 2020 to 31 December 2020 to purchase a new dwelling in a multi-tiered strata scheme that was already under construction but not yet completed when you signed the contract. See the full criteria in the Under-construction rebate form.
Concession amounts
Show moreThe date the contract was signed determines:
- whether the transaction meets the eligibility requirements and
- the amount of the concession.
Use the online calculator to determine how much duty is assessed and how much concession is applied.
| Date contract entered into (dates are inclusive) | Value of new dwelling | Amount |
|---|---|---|
| 12 March 2026 to 30 June 2028 | $800,000 or less | 100 per cent of the duty paid or payable, capped at $50,000 |
| more than $800,000 but less than $900,000 | between 100 per cent and 50 per cent of the duty paid or payable, capped at $50,000. The 100 per cent concession reduces at a rate of 0.05 per cent for every $100 in dutiable value that exceeds $800,000 | |
| $900,000 or more | 50 per cent of the duty paid or payable, capped at $50,000 | |
| 21 March 2025 to 11 March 2026 | $750,000 or less | 100 per cent of the duty paid or payable, capped at $50,000 |
| more than $750,000 but less than $850,000 | between 100 per cent and 50 per cent of the duty paid or payable, capped at $50,000. The 100 per cent concession reduces at a rate of 0.05 per cent for every $100 in dutiable value that exceeds $750,000 | |
| $850,000 or more | 50 per cent of the duty paid or payable, capped at $50,000 | |
| 11 May 2023 to 20 March 2025 | $650,000 or less | 100 per cent of the duty paid or payable, capped at $50,000 |
| more than $650,000 but less than $750,000 | between 100 per cent and 50 per cent of the duty paid or payable, capped at $50,000. The 100 per cent concession reduces at a rate of 0.05 per cent for every $100 in dutiable value that exceeds $650,000 | |
| $750,000 or more | 50 per cent of the duty paid or payable, capped at $50,000 | |
| 1 June 2022 to 10 May 2023 | $500,000 or less | 100 per cent of the duty paid or payable, capped at $50,000 |
| more than $500,000 but less than $600,000 | between 100 per cent and 50 per cent of the duty paid or payable, capped at $50,000. The 100 per cent concession reduces at a rate of 0.05 per cent for every $100 in dutiable value that exceeds $500,000 | |
| $600,000 or more | 50 per cent of the duty paid or payable, capped at $50,000 | |
| 24 October 2021 to 31 May 2022 | 50 per cent of the duty paid or payable, capped at $50,000 | |
| 23 October 2019 to 23 October 2021 | 75 per cent of the duty paid or payable, capped at $50,000 |
| Date contract entered into (dates are inclusive) | Value of new dwelling | Amount |
|---|---|---|
| 12 March 2026 to 30 June 2028 | $800,000 or less | 75 per cent of the duty paid or payable, capped at $50,000 |
| more than $800,000 but less than $900,000 | between 75 per cent and 37.5 per cent of the duty paid or payable, capped at $50,000. The 75 per cent concession reduces at a rate of 0.0375 per cent for every $100 in dutiable value that exceeds $800,000 | |
| $900,000 or more | 37.5 per cent of the duty paid or payable, capped at $50,000 | |
| 21 March 2025 to 11 March 2026 | $750,000 or less | 75 per cent of the duty paid or payable, capped at $50,000 |
| more than $750,000 but less than $850,000 | between 75 per cent and 37.5 per cent of the duty paid or payable, capped at $50,000. The 75 per cent concession reduces at a rate of 0.0375 per cent for every $100 in dutiable value that exceeds $750,000 | |
| $850,000 or more | 37.5 per cent of the duty paid or payable, capped at $50,000 | |
| 31 August 2023 to 20 March 2025 | $650,000 or less | 75 per cent of the duty paid or payable, capped at $50,000 |
| more than $650,000 but less than $750,000 | between 75 per cent and 37.5 per cent of the duty paid or payable, capped at $50,000. The 75 per cent concession reduces at a rate of 0.0375 per cent for every $100 in dutiable value that exceeds $650,000 | |
| $750,000 or more | 37.5 per cent of the duty paid or payable, capped at $50,000 |
Eligible schemes
Show moreEligible building scheme
Multi-tiered scheme
- Strata scheme (defined in the Strata Titles Act 1985 s 9)
- Community titles (building) scheme (defined in the Community Titles Act 2018 s 11(7))
Single-tiered scheme
- no part of a floor of a lot, or part of a lot in a building, forms or joins the ceiling of another lot or part of a lot in a building
- doesn’t include dwellings constructed on a survey-strata plan.
| Details | Explanation |
|---|---|
| Concessional pre-construction (building scheme) agreement | An agreement to purchase a lot on which there will be a new dwelling. The purchase must be from the owner who will subdivide the land by the registration or amendment of an eligible building scheme. The agreement must be entered into before the relevant development for the subdivision commences and:
|
| Concessional under-construction (building scheme) agreement | An agreement to purchase a lot on which there will be a new dwelling. The purchase must be from the owner who will subdivide the land by the registration or amendment of an eligible building scheme. The agreement must be entered into after the relevant development for the subdivision commences but before it is completed and:
|
| Development commences | When relevant construction works necessary for the subdivision of commence on the land |
| Development completes | When the land is subdivided by the registration of an eligible building scheme, or an amendment of an eligible building scheme, under the Strata Titles Act 1985 section 11 or the Community Titles Act 2018 section 14 |
Eligible land scheme
Survey-strata scheme (defined in the Strata Titles Act 1985 s 9)
Community titles (land) scheme (defined in the Community Titles Act 2018 section 11(8))
| Details | Explanation |
|---|---|
| Concessional pre-construction (land scheme) agreement | An agreement to purchase a lot on which there will be a new dwelling when the agreement is completed. The purchase must be from the owner who has, or will have, subdivided the land by the registration or amendment of an eligible land scheme. The agreement must be entered into:
|
| Concessional under-construction (land scheme) agreement | An agreement to purchase a lot on which there will be a new dwelling when the agreement is completed. The purchase must be from the owner who has, or will have, subdivided the land by the registration or amendment of an eligible land scheme. The agreement must be entered into:
|
| Development commences | If a building permit is granted – when relevant construction works (other than subdivision site works) necessary for the construction of the dwelling commence. If no building permit is granted -
|
| Development completes | If a building permit is granted - when notice of completion is required to be given under the Building Act 2011 section 33 in relation to the permit. If no building permit is granted –
|
See section 266E of the Duties Act 2008 for the full definition of eligible scheme types.
Apply for a concession
Show moreLodge Application Form FDA53 with your transaction record (contract) by:
- providing it to your conveyancer/legal practitioner or
- uploading and submitting your application through the Online Services Portal (under Duties Administrative Requests) after logging in to RevenueWAConnect.
You have until 12 months from the date you are registered on the certificate of title of the dwelling to apply for the concession. Late applications won’t be accepted.
Eligible conveyancers and legal practitioners can self-assess the duty concession using Online Duties after logging in to RevenueWAConnect.
See information about using RevenueWAConnect.
For contracts entered into on or after 12 March 2026:
- If you lodged the transaction and settlement occurred before the system updates on 28 July 2026, your transaction would be assessed using the previous off‑the‑plan concession rates. After settlement, you can apply for a reassessment at the new rates, and any difference in duty will be refunded.
- If you lodged the transaction before the system updates on 28 July 2026 but settlement occurs after the system updates, your transaction can be reassessed at the new rates before settlement.
Reassessments
Show moreTransactions may be reassessed to take into account any rebate paid or concession applied.
If an eligible contract is reassessed, the amount of duty payable by the taxpayer, or refund due to them, will be adjusted to factor in any rebate paid or concession applied as a result of the reassessment.
Example
Sally enters into a contract to purchase a dwelling under construction for $440,000 on 17 November 2020. The construction is completed and titles are issued within 36 months of the contract date. Sally pays duty of $14,915 at the residential rate and becomes the registered owner of the apartment.
Sally applies for the rebate of 75% which is $11,186.25.
Sally then applies for the first home owner grant and a reassessment of the duty at the first home owner rate of duty, which are applied as at the date of the contract.
| How the reassessment at the FHOR is calculated | |
|---|---|
| Assessment | |
| Duty amount (A) | $14,915 |
| Rebate (B) | $11,186 |
| Reassessment | |
| New FHOR duty amount (C) | $1,919 |
| Adjusted rebate (D) | $1,439.25 |
| Refund | |
| Decrease in duty payable (A-C) | $12,996 |
| less decrease in rebate paid (B-D) | $9,746.75 |
| Refund | $3,249.25 |
Examples
Show moreConcessional pre-construction agreement
Example 1
Maria enters into a contract to purchase a new apartment in a multi-tiered apartment complex that is yet to commence construction.
Maria signs the contract on 12 May 2023 for $630,000 and provides the contract and application form for the duty concession to her conveyancer who lodges and self-assesses the duty in Online Duties.
Maria is eligible for 100% concession on the duty payable and is not required to pay any duty on the purchase of the new apartment prior to settlement.
Example 2
Sean enters into a contract on 1 February 2020 to purchase a new apartment in a multi-tiered apartment complex that is yet to complete construction.
Before settlement, Sean decides to put the apartment in the name of a newly formed company as trustee for a new discretionary trust. Sean pays the additional duty on the transfer of land as the trustee is not eligible for relief under the substituted purchaser provisions of the Duties Act 2008 (section 42). He then applies for the rebate on the contract after settlement.
Sean is not eligible for the rebate as he isn’t registered on the title and the trustee isn’t an eligible substituted purchaser.
Sean later hears about the new off-the-plan duty concession and applies for a reassessment of the duty he paid on the contract. Sean is not eligible for the concession either as he didn’t meet the eligibility criteria when he previously applied for the rebate.
Example 3
Lucy, a foreign individual, enters into a contract to purchase a townhouse in a single-tiered strata scheme that is yet to commence construction.
Lucy signs the contract on 25 March 2025 for $700,000 and provides the contract and application form for the duty concession to her conveyancer who lodges and self-assesses the duty in Online Duties.
The foreign transfer duty payable on a purchase price of $700,000 is $49,000, and the transfer duty payable is $27,265. Lucy is eligible for a 100% concession on the duty payable, capped at $50,000. She is only required to pay duty of $26,265 on the purchase of the new townhouse prior to settlement.
Example 4
Robert enters into a contract on 1 April 2025 to purchase a home that will be built on a survey-strata lot that is yet to commence construction.
Robert applies for the off-the-plan duty concession. Robert is not eligible for the concession as he has purchased a dwelling on a survey-strata plan, which is not an eligible strata scheme type at that time. Robert pays transfer duty on the purchase price of the home.
If Robert had entered into this contract on 1 April 2026, he would have been eligible for the concession because it was extended to include dwellings on survey-strata plans.
Concessional under-construction agreement
Example 1
Jasmine enters into a contract to purchase a new apartment in a multi-tiered apartment complex that has commenced but not yet completed construction.
Jasmine signs the contract on 1 September 2023 for $650,000 and provides the contract and application form for the duty concession to her conveyancer who lodges and self-assesses the duty in Online Duties.
The transfer duty payable on a purchase price of $650,000 is $24,890. Jasmine is eligible for a 75% concession on the duty payable. She is only required to pay duty of $6,222.50 on the purchase of the new apartment prior to settlement.
Example 2
Jamie enters into a contract to purchase a villa in a single-tiered strata scheme that has commenced but not yet completed construction.
Jamie signs the contract on 31 March 2025 for $850,000 and provides the contract and application form for the duty concession to her conveyancer who lodges and self-assesses the duty in Online Duties.
The transfer duty payable on a purchase price of $850,000 is $34,890.50. Jamie is eligible for a 37.5% concession on the duty payable. He is only required to pay duty of $21,806.55 on the purchase of the new villa prior to settlement.
Example 3
Matt enters into a contract on 20 February 2025 to purchase a townhouse in a single-tiered strata scheme that has commenced but not yet completed construction.
Matt applies for the off-the-plan duty concession. Matt is not eligible for the concession as he has purchased a dwelling on a single-tiered strata scheme prior to 21 March 2025. The off-the-plan duty concession does not apply to this scheme type prior to that date. Matt pays transfer duty on the purchase price of the home.
Under-construction contract - rebate
Example 1
Sally enters into a contract on 15 June 2020 to purchase an apartment for $1,000,000 that is currently under construction.
Construction is completed in February 2021 and the titles are issued in March 2021. At settlement Sally pays duty of $42,615.50 at the residential rate of duty. Sally is registered on the certificate of title in March and applies for the rebate in April.
Sally is paid a rebate of $25,000 which is the maximum capped amount available for purchases of apartments under construction.
Example 2
John purchases a newly completed apartment in a multi-tiered development on 30 June 2020 from Mary who had entered into a pre-construction contract two years ago with the developer.
The apartment has never been resided in.
John applies for the duty rebate but is not eligible for the rebate as construction had already been completed when he entered into the contract to purchase the apartment from Mary.
Announcements
2026-27 Housing Taxation Package
Off-the-plan Duty Concession
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