WA Off-the-Plan Buyers Can Now Access Up to 100% Stamp Duty Concession on Homes Up to $800,000

There is a valuable opportunity for Western Australians considering a new apartment, townhouse, villa, duplex, triplex or other eligible off-the-plan property, following an expansion of WA’s off-the-plan duty concession.

The updated Government of Western Australia rules significantly broaden the properties that can qualify and extend the concession until 30 June 2028.

For eligible pre-construction contracts entered into from 12 March 2026, buyers purchasing a new dwelling valued at $800,000 or less can receive a 100% concession on transfer duty, capped at $50,000. For properties between $800,000 and $900,000, the concession gradually reduces from 100% to 50%, while eligible properties worth $900,000 or more can receive a 50% concession, also subject to the cap.

The scheme has also become more flexible.

From 12 March 2026, eligible purchases can include new dwellings in survey-strata and community-title land schemes, including some freestanding homes, as well as eligible single and multi-tier strata developments.

Buyers purchasing while construction is already underway can also benefit. Eligible under-construction purchases valued at $800,000 or less can receive a 75% duty concession, with reduced concessions applying at higher property values.

There is another useful development for people who settled before RevenueWA’s systems were updated on 28 July 2026. Eligible transactions entered into from 12 March 2026 that were assessed under the previous concession rates may be able to apply for reassessment and receive a refund of the difference.

For Perth buyers, reducing upfront transfer duty can potentially leave more money available for other purchasing costs. However, eligibility for the concession doesn’t automatically mean a particular property or mortgage is suitable.

Before committing to an off-the-plan purchase, buyers should consider their deposit, borrowing capacity, loan approval conditions, settlement timeframe and the risks associated with buying before construction is completed.

Naga Mortgage Brokers can help buyers understand their borrowing options and compare suitable lenders before committing to their next property.

General information only. Government eligibility requirements and lending criteria apply.