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 rate – established home
| $ 0 – $500,000 |
|
Nil |
|
| $500,001 – $600,000 |
|
$22.51 |
Per $100 or part thereof above $500,000 |
First home owner rate – vacant land
| $ 0 – $300,000 |
|
Nil |
|
| $300,001 – $400,000 |
|
$13.01 |
Per $100 or part thereof above $300,000 |
Vehicle licence duty – Vehicle mass less than 4.5 tonne
| $ 0 – $25,000 |
2.75% of dutiable value (DV) |
| $ 25,001 – $50,000 |
[2.75 + (DV - 25,000)] % (rounded to 2 decimal places) of dutiable value
6,666.66 |
| $ 50,000 and upwards |
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 |