The State Government has announced changes to the value of vacant land and established homes eligible for the first home owner rate of duty. The new thresholds and rates will apply to transactions entered into from 21 March 2025. See information about these changes.
If your application for the first home owner rate of duty is approved and your transaction settles before the changes can be implemented through RevenueWA’s systems, you may need to apply for a reassessment and refund of duty after settlement.
The first home owner grant (FHOG) is a one-off payment to encourage and assist first home buyers to buy or build a new residential property for use as their principal place of residence.
The grant is $10,000 or the consideration paid to buy or build the house if less than that amount.
Only one grant is payable per eligible transaction, so two people purchasing a house together may only receive one grant.
The first home owner grant is different to the Australian Government's First Home Guarantee scheme. See information about the First Home Guarantee.