Legislation has been introduced to establish a new foreign transfer duty exemption for ‘build-to-sell’ developments and to amend the existing foreign developer exemptions. The changes are subject to the Parliamentary process and updates to RevenueWA's systems.
See Circular 23 ‘Finance Legislation Amendment (Housing Affordability) Bill 2026’ for further information.
Foreign buyers duty imposes additional duty of 7% on the dutiable value for certain transactions and landholder acquisitions involving foreign persons or entities acquiring residential property in Western Australia.
Transfer duty
Find out when foreign transfer duty is imposed on purchases of residential property.
Complete this form if you are acquiring an interest in land in Western Australia.
If the foreign status of the purchaser has changed - apply for an assessment or reassessment.
If the foreign person or their associate has commenced or completed substantial development or subdivision of the residential property – apply for a reassessment.
Landholder duty
Find out when foreign landholder duty is imposed on acquisitions of an interest in a landholder that holds residential property.
Complete this form if you are acquiring an interest in a landholder in Western Australia.
If the foreign status of the acquirer has changed - apply for an assessment or reassessment.
If the foreign landholder, linked entity or associate has commenced or completed substantial development or subdivision of the residential property – apply for a reassessment.
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