Transfer duty + FHB + off-the-plan
Concessional residential rates apply up to roughly $200k of dutiable value before the general rate kicks in. FHB exemption applies up to $450k purchase price with a sliding concession to $600k. The Off-the-Plan duty rebate was extended in April 2024 and continues to apply to qualifying apartment purchases.
Land tax + MRIT stack
Land tax applies on aggregate unimproved value above the threshold. Where land falls inside the Perth metropolitan region, MRIT applies on top at 0.14% on value above $300k — a stack unique to WA.
Foreign Buyers Duty
Foreign individuals, corporations, and trusts pay an additional 7% Foreign Buyers Duty on residential transactions — administered separately from standard transfer duty.
Payroll tax — tapered threshold
Annual threshold $1m. WA applies a tapered (diminishing) threshold so that employers between $1m and $1.3m receive partial relief; above $1.3m grouped wages the full 5.5% rate applies, with tiered rates above $100m wages.
No state Windfall Gains Tax
WA does not levy a state Windfall Gains Tax. Developer infrastructure contributions and local government planning levies may still apply on rezoning.