Off-the-Plan Stamp Duty Concession WA: Not Ending 30 June

Worried the off-the-plan stamp duty concession in WA is about to disappear on 30 June, and that you’ve missed your chance? Take a breath — there’s good news.

The short answer: the off-the-plan stamp duty concession WA buyers have been using was previously due to end on 30 June 2026, but the State Government has announced it will be extended to 30 June 2028 — and made more generous. So rather than racing a deadline, the real job right now is making sure you’re set up to claim the benefit correctly. Here’s what’s changed and what to do.

Key takeaways

The off-the-plan duty concession was due to end 30 June 2026, but has been extended to 30 June 2028.
From 12 March 2026 it also covers new survey-strata dwellings (such as duplexes, triplexes, villas and units), which were previously excluded.
The maximum concession now applies to purchases up to $800,000 (up from $750,000), tapering for higher-value purchases up to $900,000 (up from $850,000).
The extension and expansion are announced but not yet implemented (expected around mid-2026). Contracts entered before commencement are assessed at current rates, then can be reassessed for a refund.

Is the off-the-plan stamp duty concession in WA ending?

No. You may have seen older information saying the concession finishes on 30 June 2026 — that was the previous end date. In March 2026, the Government announced it would extend the scheme by two years, to 30 June 2028, as part of its push to support new housing.

In plain English, “off-the-plan” means buying a dwelling — such as an apartment, townhouse, villa or unit — before it’s built, or while it’s still under construction. The concession reduces the transfer duty (the stamp duty you pay when property changes hands) on that purchase.

What’s actually changed in 2026

Alongside pushing back the end date, the Government announced two upgrades that apply to contracts entered into on or after 12 March 2026:

More property types qualify. The concession now covers new dwellings in survey-strata schemes — think duplexes, triplexes, villas and units in smaller developments — which were previously left out.
Higher value thresholds. The maximum concession now applies to off-the-plan purchases valued up to $800,000 (up from $750,000), then tapers for higher-value purchases up to $900,000 (up from $850,000).

The upshot: more Perth buyers, and more types of new home, can now access a meaningful saving on duty.

The important bit: the upgrades aren’t switched on yet

Here’s the nuance that trips people up. The extension and the expanded rules were announced, but they can’t legally take effect until Parliament passes the law and RevenueWA updates its systems. That’s currently expected around the middle of 2026.

What that means for you if you’re buying off-the-plan right now:

If you sign a qualifying contract on or after 12 March 2026 but settle before the changes commence, your settlement will initially be assessed under the existing rules.
Once the new rules commence, eligible transactions can be reassessed and any overpaid duty refunded.

So you don’t lose out by buying now — but you do want your paperwork in order so a reassessment and refund go through smoothly. That’s something we handle as a matter of course during a residential purchase settlement.

What WA buyers need to do now

A short checklist:

Don’t rush to “beat” 30 June. There’s no cliff-edge on that date anymore. Make your decision on the merits of the property, not a deadline that’s been pushed back.
Check whether your property type now qualifies. If you were told a survey-strata villa or unit didn’t qualify before, that may have changed.
Keep your contract and settlement records. If you settle before the new rules commence, these matter for a later reassessment and refund.
Get an estimate of your duty. Our stamp duty calculator gives you a starting figure so you can budget with confidence.
Ask if you’re unsure. Eligibility depends on the contract type and timing, so a quick check now can save headaches later.

Frequently asked questions

Is the WA off-the-plan concession really not ending on 30 June? Correct. It was previously due to end on 30 June 2026, but the Government has announced an extension to 30 June 2028, along with expanded eligibility and higher value thresholds.

Do I need to settle before a certain date to get the concession? It’s tied to when you enter your contract and whether you meet the eligibility rules — not a settlement-date race. If the expanded rules haven’t commenced by the time you settle, your transaction can be reassessed for a refund afterwards.

What types of property does the concession cover? New dwellings bought off-the-plan or while under construction — apartments, townhouses, villas and units — including, under the 2026 changes, certain survey-strata dwellings that were previously excluded.

Is a settlement agent the same as a solicitor? Not quite. A licensed settlement agent (conveyancer) is qualified to handle your property settlement, including the duty side of things. A solicitor can also do this and give broader legal advice. For most off-the-plan purchases, a settlement agent is who you’d work with.

We’ll help you get it right

Off-the-plan purchases come with their own timing quirks, and the 2026 changes add a layer to think about. If you’d like a local hand making sure your concession is claimed correctly — now, or after the new rules commence — we’re a Victoria Park team who do this every day. Learn more about how we handle a residential purchase, or get in touch for a friendly, plain-English chat.

This article is general information only and not legal or financial advice. For advice about your specific situation, please get in touch with our team.