Property and Vehicle Stamp Duty Calculator WA

Stamp duty or transfer duty is a one-off state tax that buyers have to pay when purchasing property or vehicles. The specifics of stamp duty vary across Australia, as each state and territory sets its own rules and rates.

In Western Australia (WA), stamp duty calculations can seem complex due to different rates, exemptions, and concessions that could apply. So we’ve put together this guide to simplify how stamp duty is calculated for cars and properties in WA, as well as to outline the most important details you need to know.

How stamp duty works in Western Australia

In Western Australia, stamp duty is charged according to the dutiable value of the property or vehicle you are buying. This ‘dutiable value’ is generally the higher of the market value or the actual purchase price. In other words, if a property or vehicle is gifted or sold for less than its market value, the duty is still calculated on the higher market value.

Stamp duty is a major revenue stream for the state government and helps fund public services and infrastructure projects. It’s an unavoidable cost for pretty much all buyers, so you’ll need to factor it into your budget.

Stamp duty rates for property in WA

Property stamp duty rates in WA depend on the type of property and the circumstances of the purchase. The rates fall into a couple of different sections:

Residential property rates

• $0–$120,000: $1.90 per every $100.
• $120,001–$150,000: $2,280 plus $2.85 for every $100 over $120,000.
• $150,001–$360,000: $3,135 plus $3.90 for every $100 over $150,000.
• $360,001–$725,000: $11,115 plus $4.75 for every $100 over $360,000.
• Over $725,000: $28,453 plus $5.15 for every $100 over $725,000.

General rate (commercial, vacant, rural)

Commercial property, vacant land not designated for residential purposes, and rural properties are charged at general stamp duty rates, which are fairly similar but don’t tend to include the concessions that are available to residential buyers.

Concessions and exemptions for property buyers

First-home buyers

First-home buyers in Western Australia are eligible for some serious concessions. For properties where the dutiable value is up to $430,000, first-time buyers pay no stamp duty. Similarly, no stamp duty applies on vacant land purchases valued up to $300,000 if you plan on building on it as your primary residence.

Other property exemptions

There are other exemptions available under certain circumstances, such as spousal transfers, family-farm transactions, cancelled property purchases and more. Eligible charitable organisations can also be exempt from stamp duty or charitable concessions when acquiring property for a philanthropic purpose.

Calculating car stamp duty in WA

Car stamp duty rates

Vehicle licence duty (also known as car stamp duty) is paid on all new and used vehicles bought in WA. The amount you pay is based on the vehicle’s purchase price or market value (whichever is higher).

Vehicle licence duty for used vehicles

When buying a used car, the stamp duty paid will be calculated from the vehicle’s market value, not necessarily the price you pay. Even if you buy a vehicle as a gift or at a cheaper price, duty is payable based on the higher market value.

Vehicle licence and registration fees

Apart from stamp duty, registering your motor vehicle with the Department of Transport in WA will involve a few extra fees, including vehicle licence fees and other charges like compulsory third-party insurance and plate fees. Remember to factor these additional costs into your total buying power.

Exemptions and concessions for vehicle stamp duty

Charitable and philanthropic concessions

Vehicles bought by charitable organisations for philanthropic reasons might be able to qualify for a charitable concession or exemption. Approval from the WA government is always required in cases such as these.

Transfers between domestic partners

Transfers of vehicle ownership between married or de facto partners can qualify for stamp duty exemptions, provided that certain conditions are met.

Deceased estates

Vehicles transferred from a deceased estate to a beneficiary are exempt from having to pay stamp duty.

Commercial and non-commercial vehicle rates

Stamp duty rates are different between commercial and non-commercial vehicles. Non-commercial vehicles are passenger vehicles primarily for personal use, while commercial vehicles include those driven for business purposes (e.g. trucks, commercial vans, dual-cab utes, larger vehicles for transporting goods).

Always make sure to choose the correct vehicle type when calculating duty, as different rates will apply.

Green vehicle guide

The government is increasingly encouraging residents to start driving more environmentally friendly vehicles. While standard stamp duty rates still apply in WA, keep an eye on initiatives like the Green Vehicle Guide to learn about all the incentives of choosing lower-emission vehicles.

Refunds on vehicle licence duty

A full refund of the stamp duty paid can sometimes be issued if the purchase of a vehicle is cancelled or in circumstances where eligibility criteria are met. You’ll need to speak to the Department of Transport for more details about your situation.

How and when to pay stamp duty in WA

Property buyers in Western Australia have two months from the purchase date to lodge all the relevant documentation. Once lodged, you’ll have one extra month from receiving your duties assessment notice to actually make the payment.

Vehicle buyers usually pay stamp duty at the point of vehicle registration or transfer of ownership, which is usually managed directly by the car dealer. Private buyers and sellers will need to lodge the transfer documentation with the Department of Transport.

Using a vehicle stamp duty calculator WA

Given the complexities involved, using a stamp duty calculator can simplify the whole process, as it will figure out your payable duty with just a few pieces of information. There are plenty of reliable vehicle stamp duty calculators for WA that you can find online to help you calculate your duty payable, thereby allowing you to budget better for your future purchase.

Here’s the bottom line. Stamp duty in WA applies to property and motor vehicles, based on dutiable value, and the rates differ greatly between property types and vehicle classifications.

First-home buyers and certain transfers will be exempt from stamp duty. Duty is also usually calculated according to the higher of the market or purchase price. Finally, there are exemptions, concessions, and refunds available in specific cases, so speak to an expert or use a stamp duty calculator to generate the most accurate estimates.