WA Off-the-Plan Duty Concession: What Property Buyers Need to Know Before June 2026

Hi, I’m Wisam Assi, founder and principal lawyer of Optimum Lawyers—a specialist business, commercial and property law firm based in Sydney, servicing clients Australia-wide. If you’re considering purchasing an apartment or townhouse in Western Australia, the WA off-the-plan duty concession might save you thousands—if you act before 30 June 2026.

For broader insights on off-the-plan concessions, you can also read our related guide: Off-the-Plan Duty Concession Extended to 2026: How You Could Save Thousands on Your Next Apartment Purchase.

What is the WA Off-the-Plan Duty Concession?

The WA off-the-plan duty concession is designed to stimulate Western Australia’s property and construction sectors by reducing transfer duty (stamp duty) on eligible off-the-plan purchases.

“For investors and homebuyers alike, this is one of the most generous duty concessions still available in Australia,” I often tell clients in WA. “But you’ll need to be aware of the strict eligibility rules.”

The concession applies to contracts signed between 23 October 2019 and 30 June 2026 for new residential units or apartments purchased off-the-plan.

Updated Eligibility Criteria for the WA Duty Concession

To qualify, you must:

• Purchase a new residential property part of a strata or community title scheme.

• Sign the contract between 23 October 2019 and 30 June 2026.

• Ensure the property’s dutiable value does not exceed $850,000 under the new thresholds.

• The property must be under construction or pre-construction at contract signing.

Additionally, the concession does not apply to survey-strata plans, which define lot boundaries without regard to building structures.

Concession Amounts and How They Work

From 21 March 2025 to 30 June 2026, the updated concession structure is:

Example:

If your property is valued at $800,000, the duty concession will reduce proportionally from the full concession rate, but still capped at $50,000.

“Knowing these thresholds helps buyers plan more effectively and avoid missing out on available savings,” I advise.

Pro Insights: Recent Expansions to the Concession

Since 21 March 2025, the concession now extends to single-tiered strata and community title schemes, broadening access beyond just multi-tiered apartment buildings. This change allows buyers of:

• Townhouses

• Villas

• Certain duplexes

To benefit from the concession where contracts are signed after this date.

“This is a smart move by the WA government to encourage medium-density housing, not just high-rise developments,” I explain.

Common FAQs About the WA Off-the-Plan Duty Concession

Can I get a refund if my transaction settles before the concession update is implemented?

Yes—transactions signed from 21 March 2025 and settled before legislative changes were formalised can be reassessed for a refund of duty.

What if my property is over $750,000?

Unfortunately, the concession does not apply. However, we can explore other duty relief options that might be available based on your circumstances.

Can investors use the concession?

Yes—this concession is available to both owner-occupiers and investors.

“Always verify your property type, title scheme, and contract date before relying on the concession,” I advise.

For more official information, visit the WA Government’s duty concession page.

Off-the-Plan Duty Concession Calculator (WA)

To help you estimate your potential duty concession, use our simple Off-the-Plan Duty Concession Calculator below: