The first home owner grant (FHOG) is a one-off payment of up to $10,000 for eligible applications from people buying or building their first new home. There are no income or assets tests to qualify for the FHOG.
The FHOG is available for the purchase of a new home or a home that has undergone substantial renovations. The FHOG isn’t available for established homes.
See the Lodgement Guide for:
- information about how and when to apply and
- the evidence you must provide with your application.
If you are not satisfied with the Commissioner’s decision on an application, you may lodge a formal objection against the decision.
Eligible applicants
Show moreThe grant is not means-tested so your income will not affect your eligibility for the FHOG.
To be eligible:
- you must be 18 years or over at the time of making application. If you're under 18, you may be able to apply for an exemption from the age requirement.
- at least one applicant must be an Australian citizen or a permanent resident at the time of making an application.
- you must hold a relevant interest (ownership) in the land on which the home is situated and must own the home in your own capacity. A relevant interest may include a right of occupancy.
You are not entitled to a FHOG if you or your spouse/de facto partner have:
- previously received the grant or first home owner rate of duty from any jurisdiction in Australia
- owned residential property anywhere in Australia before 1 July 2000
- owned residential property anywhere in Australia on or after 1 July 2000 and occupied that property as a place of residence before 1 July 2004
- owned residential property anywhere in Australia on or after 1 July 2000 and occupied that property as a place of residence for a continuous period of at least six months that began on or after 1 July 2004.
If you are buying the home as trustee for a person with a legal disability, that person must meet the eligibility criteria and the residence requirements.
See the Lodgement Guide for evidence you must provide about the applicant(s) when applying for the FHOG.
Eligible transactions
Show moreYou must apply for the FHOG within 12 months of the completion date. Your eligibility and when you should apply is determined by the type of transaction.
See the Lodgement Guide for evidence you must provide about the transaction when applying for the FHOG.
This is an eligible transaction if the contract was entered into on or after 1 July 2000.
The commencement date is the date the contract is made.
The completion date is the date the purchaser becomes entitled to possession of the home, usually the date of settlement.
This is an eligible transaction if the contract was entered into on or after 1 July 2000.
The commencement date is the date the contract is made.
The completion date is the date the building is ready for occupation as a place of residence, usually when the builder hands over the keys to the owner.
This is an eligible transaction if building work on the home began on or after 1 July 2000.
The commencement date is the date building commences, that is, when the foundation is laid.
The completion date is the date the building is ready for occupation as a place of residence.
Value of the home
Show moreThe total value of your transaction must not exceed the capped amount for you to be eligible for the FHOG or first home owner rate of duty (FHOR). The cap varies depending on where the home is located.
For a contract to build, a new home or an off-the-plan purchase located:
- south of the 26th parallel of South latitude – value of land and building must not exceed $750,000. All Perth metropolitan areas are south of the 26th parallel.
- north of the 26th parallel of South latitude – value of land and building must not exceed $1,000,000.
To be eligible for the FHOR, the value of the home or vacant land must not exceed the dutiable value thresholds. See the first home owner rate of duty fact sheet for more information.
| Total value | Explanation |
|---|---|
| Purchase of a home | The greater of –
|
| Comprehensive home building contract | The amount calculated by adding –
|
| Building of a home by an owner-builder | The amount calculated by adding –
|
A valuation is required for homes built as an owner builder and transactions between related parties. Related parties includes:
- parties related by blood or marriage
- parties related by current or prior business relationship
- participants in the same joint venture
- joint owners of property
- parties related by an employee/employer relationship or
- parties that are not otherwise dealing at arm’s length.
Complete and submit F-FHOG4 'First Home Owner Grant Valuation' with your application if you are building the house as an owner builder or your transaction is between related parties.
To determine eligibility, the Commissioner may:
- have a valuation made of any property the subject of an application or
- adopt any valuation the Commissioner considers appropriate.
Residence requirement
Show moreIf eligible, the FHOG and/or first home owner rate of duty (FHOR) will be approved with the condition that the prescribed residence requirement is satisfied.
Each applicant must occupy the home:
- as their principal place of residence
- for a continuous period of at least six months, starting within 12 months of completion of the eligible transaction.
If you can’t meet the residence requirement you must notify the Commissioner in writing within 30 days of the end of the 12 month take-up period, or the date it becomes apparent you won’t be able to fulfil the requirement (whichever is the earlier).
If you don’t notify the Commissioner as required, you may need to repay the FHOG and be reassessed for duty with penalties and may be ineligible for a future grant.
If you can clearly demonstrate that the reason you couldn’t meet the residence requirements is unforeseen or beyond your control, the Commissioner may consider a written application to:
- reduce the time you are required to live in the home to a period of less than six months
- extend the time allowed for you to commence residing in the home to a period of longer than 12 months or
- if there are two or more joint applicants, exempt an applicant from the residence requirement.
Make an application to:
Duty concession
Show moreThe first home owner rate of duty (FHOR) is applied to certain transactions, such as a contract to purchase or transfer a home or vacant land.
You may be entitled to the FHOR if the unencumbered value of the land, or the land and home, under the transaction does not exceed the dutiable value thresholds and:
- you qualify for the FHOG or
- you would have qualified for the FHOG except that
- the transaction was for the purchase of an established home or
- no consideration was paid under the transaction or
- you are an Indian Ocean Territories resident acquiring your first home.
To be eligible for the FHOR on vacant land you must have entered into a comprehensive contract to build a home, or have built a home as an owner builder, on that land.
Prosecution and penalties
Show moreRevenueWA conducts investigations and compliance checks to ensure the FHOG is only given to people entitled to receive it, and to ensure recipients satisfy the residency requirements.
If you are found to have knowingly made false or misleading statements in connection with an application, you may be prosecuted and we may apply penalties of up to $20,000.
If you fail to meet the residence requirements and you haven’t received an approved variation to these requirements, you may be required to repay the grant with penalties and other costs. This may also result in a duties tax liability as you may therefore not be eligible for the FHOR.
