Does the WA grant apply to a townhouse bought off the plan?

Yes, if it is a new home, you meet the eligibility tests and the value is within the cap. For a contract to buy a new home, the commencement date is the contract date and completion is usually settlement. Apply within 12 months of completion.

What if I signed my contract before 7 May 2026?

The earlier $750,000 cap applies south of the 26th parallel to transactions commencing on or before 6 May 2026, and RevenueWA's first home owner rate table has separate thresholds for earlier date bands. Contracts signed on or after 7 May 2026 that settled before its systems updated on 28 July 2026 can be reassessed, with any refund paid.

Is the grant means-tested?

No. RevenueWA says there are no income or assets tests. What matters is who you are, what you buy, what it is worth, and whether you live in it for the required time. The grant is also limited to new or substantially renovated homes, and at least one applicant must be an Australian citizen or permanent resident.

What happens if my townhouse is worth more than $800,000?

The grant does not apply in Perth, and for contracts from 7 May 2026 the first home owner rate stops at $800,000, so the general rate applies. An off-the-plan concession may still reduce duty if the townhouse qualifies for it.

Do both buyers need to live in the townhouse?

Each applicant must meet the residence requirement for the grant. For joint applicants, RevenueWA can consider a written request to exempt one of them, but only where the reason was unforeseen or beyond their control. Without an approved variation, failing to meet the requirement can mean repaying the grant with penalties.

How does the First Home Owner Grant work for a new townhouse in Western Australia?

Western Australia pays up to $10,000 to first home buyers of a new home or a substantially renovated one. For contracts made on or after 7 May 2026, the home can be worth up to $800,000 if it is south of the 26th parallel, which includes all of Perth, or up to $1,000,000 north of it. The same announcement raised the first home owner rate of duty, so duty is nil up to $600,000. These details were checked against RevenueWA pages on 7 October 2026.

Checked October 2026. Rules, rates and prices change, so confirm anything that matters with the source linked below.

What the grant pays and the value caps

The grant is a one-off payment of $10,000, or the consideration paid for the home if that is less. RevenueWA says there are no income or assets tests, and the grant is not available for established homes. Only one grant is payable per eligible transaction, so two people buying together get one grant between them.

The cap depends on when the transaction commenced and where the home is.

Commencement date	South of the 26th parallel (includes Perth)	North of the 26th parallel
On or after 7 May 2026	$800,000	$1,000,000
On or before 6 May 2026	$750,000	$1,000,000

For a purchase, the commencement date is the date the contract is made. The value counted is the greater of the price paid and the value of the home on the contract date. For a comprehensive home building contract, it is the building contract including variations, plus the value of the land. RevenueWA's page says the grant is different from the federal 5% Deposit Scheme and Help to Buy, which have their own rules.

Browse new townhouses

See the townhouse developments selling now, with bedrooms, prices and completion dates, city by city.

Who is eligible

RevenueWA lists these requirements:

You are at least 18 when you apply, with an exemption possible for younger applicants.
At least one applicant is an Australian citizen or permanent resident when applying.
You hold a relevant interest in the land and own the home in your own capacity.

You are not entitled to the grant if you or your spouse or de facto partner have:

previously received the grant or the first home owner rate of duty from any Australian jurisdiction
owned residential property in Australia before 1 July 2000
owned residential property on or after 1 July 2000 and lived in it before 1 July 2004
owned residential property and lived in it for a continuous period of at least six months that began on or after 1 July 2004.

The residence requirement

Each applicant must live in the home as their principal place of residence for at least six continuous months, starting within 12 months of completion. For a purchase, completion is the date you become entitled to possession, usually settlement. If you cannot meet this, you must notify the Commissioner in writing within 30 days of the end of the 12-month period, or of the date it becomes clear you will not meet it, whichever is earlier.

If you do not notify, you may have to repay the grant and be reassessed for duty with penalties, and you may be ineligible for a later grant. For unforeseen circumstances beyond your control, the Commissioner may consider a written request to shorten or extend the time, or to exempt one joint applicant. Knowingly false statements can lead to prosecution and penalties of up to $20,000.

The first home owner rate of duty

The first home owner rate (FHOR) is a concessional rate of transfer duty. For home and land contracts entered into on or after 7 May 2026, the value must not exceed $800,000. No duty is payable up to $600,000, and between $600,001 and $800,000 duty is $16.15 per $100, or part of $100, above $600,000. Above $800,000, the general rate applies.

For contracts from 7 May 2026, the FHOR has its own value threshold and is no longer tied to the grant caps, so a buyer can qualify for the duty concession even if the total value is over the grant cap. You must still meet the grant's other eligibility rules. Applications are usually lodged on Form F-FHOG1 with an approved financial institution or RevenueWA.

Worked examples

These compare the general rate (RevenueWA's table: $11,115 plus $4.75 per $100 over $360,000 up to $725,000, then $28,453 plus $5.15 per $100 above $725,000) with the FHOR for a first home buyer. They apply to a contract on or after 7 May 2026 and leave out the off-the-plan concession. RevenueWA counts any GST in the dutiable value, so the prices are GST-inclusive contract prices.

Price	General duty	FHOR duty	Duty saving
$600,000	$11,115 + (2,400 x $4.75 = $11,400) = $22,515	$0	$22,515
$700,000	$11,115 + (3,400 x $4.75 = $16,150) = $27,265	1,000 x $16.15 = $16,150	$11,115
$800,000	$28,453 + (750 x $5.15 = $3,862.50) = $32,315.50	2,000 x $16.15 = $32,300	$15.50

At $700,000, a first home buyer in an eligible purchase therefore pays $16,150 in duty rather than $27,265 and also gets the $10,000 grant, a combined benefit of $21,115. The benefit shrinks as the price approaches $800,000, where the grant cap and FHOR ceiling both end.

If the townhouse is a pre-construction off-the-plan purchase in an eligible scheme, the separate off-the-plan concession is 100% of duty up to $800,000, capped at $50,000, so duty may already be nil before any first home owner rate. Our guide to off-the-plan stamp duty in Western Australia covers that concession, and RevenueWA's online calculator shows the combined result.

How and when to apply

The grant application goes through an approved financial institution or RevenueWA, using Form F-FHOG1, which can also seek pre-approval for the FHOR. You must apply within 12 months of completion. If you are not approved or pre-approved before settlement, duty is assessed at the general rate and is paid at or before settlement. After approval, you can apply for a reassessment and refund.

For the reassessment of duty on a home, RevenueWA's time limit is 12 months after you are registered on the certificate of title, which is generally the settlement date. The later-of-two-dates rule (12 months after the home is ready to be occupied, or three months after the grant is paid) is for vacant land where a home will be built. If you are still comparing projects, you can browse new townhouses in Perth.

Foreign buyers

Foreign transfer duty can still apply when the FHOR applies. In RevenueWA's example, a couple buys a $400,000 home as joint tenants and the partner is a foreign person. No transfer duty is payable, but foreign transfer duty on that partner's 50% interest is $14,000, being $200,000 at 7%.

Common questions

Does the WA grant apply to a townhouse bought off the plan?: Yes, if it is a new home, you meet the eligibility tests and the value is within the cap. For a contract to buy a new home, the commencement date is the contract date and completion is usually settlement. Apply within 12 months of completion.
What if I signed my contract before 7 May 2026?: The earlier $750,000 cap applies south of the 26th parallel to transactions commencing on or before 6 May 2026, and RevenueWA's first home owner rate table has separate thresholds for earlier date bands. Contracts signed on or after 7 May 2026 that settled before its systems updated on 28 July 2026 can be reassessed, with any refund paid.
Is the grant means-tested?: No. RevenueWA says there are no income or assets tests. What matters is who you are, what you buy, what it is worth, and whether you live in it for the required time. The grant is also limited to new or substantially renovated homes, and at least one applicant must be an Australian citizen or permanent resident.
What happens if my townhouse is worth more than $800,000?: The grant does not apply in Perth, and for contracts from 7 May 2026 the first home owner rate stops at $800,000, so the general rate applies. An off-the-plan concession may still reduce duty if the townhouse qualifies for it.
Do both buyers need to live in the townhouse?: Each applicant must meet the residence requirement for the grant. For joint applicants, RevenueWA can consider a written request to exempt one of them, but only where the reason was unforeseen or beyond their control. Without an approved variation, failing to meet the requirement can mean repaying the grant with penalties.

Keep reading

Sources

This is general information, not financial, tax or legal advice. Get advice that suits your situation before you buy.