29/07/2026
2026-27 Housing Taxation Package
Changes applied
On 7 May 2026, the WA State Government announced budget measures in relation to the first home owner grant, first home owner rate of duty, and foreign transfer duty. These follow an announcement made on 12 March 2026 in relation to off-the-plan duty concessions. See information about the changes.
First home owner grant and the first home owner rate of duty
The changes:
increase the first home owner grant cap for homes south of the 26th parallel of South Latitude to $800,000
increase the first home owner rate of duty thresholds and
remove the link between the property value caps for the first home owner grant and the first home owner rate of duty.
Off-the-plan duty concession
The changes extend the concession, increase the value thresholds, and expand the concession to off-the-plan purchases of survey-strata dwellings.
Foreign buyers duty
The changes establish a new foreign transfer duty exemption for ‘build-to-sell’ developments. These changes will be implemented once the Bill is passed and receives the Royal Assent.