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    Rates of duty under the Duties Act 2008

    These are the rates of duty in Western Australia effective 1 July 2008.  Information on Western Australian Duties can be found at About Duties. You can also consult our ready reckoners and calculators.

     

    General rate

    $0 - $80,000   $1.90 per $100 or part thereof
    $80,001 – $100,000 $1,520 + $2.85 per $100 or part thereof above $ 80,000
    $100,001 – $250,000 $2,090 + $3.80 per $100 or part thereof above $100,000
    $250,001 – $500,000 $7,790 + $4.75 per $100 or part thereof above $250,000
    $500,001 and upwards $19,665 + $5.15 per $100 or part thereof above $500,000

     

    Residential rate

    $0 – $120,000   $1.90 per $100 or part thereof
    $120,001 – $150,000 $2,280 + $2.85 per $100 or part thereof above $120,000
    $150,001 – $360,000 $3,135 + $3.80 per $100 or part thereof above $150,000
    $360,001 – $725,000 $11,115 + $4.75 per $100 or part thereof above $360,000
    $725,001 and upwards $28,453 + $5.15 per $100 or part thereof above $725,000

     

    Concessional rate (s147)

    $0 – $100,000   $1.50 per $100 or part thereof
    $100,001 – $200,000 $1,500 + $4.39 per $100 or part thereof above $100,000

     

    First home owner concessional rate

    – new or established home, as at 3 July 2014

    $0 – $430,000 Nil  
    $430,001 – $530,000 $19.19 per $100 or part thereof above $430,000

     

    First home owner concessional rate

    – new or established home, from 1 July 2008 to 2 July 2014

    $0 – $500,000 Nil  
    $500,001 – $600,000 $22.51 per $100 or part thereof above $500,000

     

    First home owner concessional rate

    – vacant land or house/land package

    $0 – $300,000 Nil  
    $300,001 – $400,000 $13.01 per $100 or part thereof above $300,000

     

    New & Used Light Vehicles

    - gross vehicle mass of 4.5 tonnes or less

    Dutiable Value Rate
    Up to $25,000 2.75% of dutiable value
    $25,001 - $50,000 2.75% + % of [(dutiable value - 25,000)/ 6,666.66] of dutiable value
    Over $50,000 6.5% of dutiable value

     

    Vehicle licence duty

    – vehicle mass more than 4.5 tonne

    $0 – $400,000 3% of dutiable value
    $400,001 and upwards $12,000