Australian Stamp Duty Calculator
Work out stamp duty on an Australian property — transfer duty and concessions computed with current rates for every state and territory.
AU Stamp Duty Calculator
2025–26 rates · All states & territories
Cost Breakdown
2025–26Based on government rates, the FHB concession provides a saving of AUD 27,937 compared to the general buyer rate.
Stamp duty summary
A plain-English read of the calculation — using the relevant state revenue office rate schedule for 2025–26.
First home buyer savings
Comparison of stamp duty for a general buyer versus a first home buyer in the selected state, based on the official concession rules for 2025–26.
First Home Owner Grant (FHOG)
Common eligibility requirements
| Australian citizen or permanent resident |
| 18 years or older |
| Never previously owned residential property in Australia |
| Property to be used as principal place of residence |
| Typically 6–12 months continuous occupancy required |
Eligibility criteria vary by state. Always verify with the relevant state revenue office before relying on figures.
Estimated upfront costs
Indicative total cash required at settlement for a property at the selected price. Adjust the deposit percentage to see how Lenders Mortgage Insurance (LMI) affects the total.
Cost composition
Stamp duty by state
Comparison of stamp duty across all 8 Australian states and territories at AUD 750,000 as a first home buyer.
Rankings (lowest first)
Australian Stamp Duty Rates & Reference
Verified rate brackets, FHB concessions, foreign surcharges and FHOG amounts for all 8 states and territories — sourced exclusively from official state revenue offices for the 2026–27 financial year.
New South Wales
Progressive rates 1.25% to 5.5%, premium 7% above AUD 3.87M. Highest foreign surcharge in Australia.
Victoria
Progressive rates with flat 5.5% on full value 960k–2M, then 6.5% above 2M. Off-the-plan concession to October 2026 — duty calculated on land value only.
Queensland
Zero stamp duty on new homes for FHBs (no cap, from May 2025). AUD 30,000 FHOG continued from 1 July 2026.
Western Australia
FHB threshold raised to AUD 500k in March 2025; partial concession to AUD 700k (Perth metro/Peel) or AUD 750k (outside metro). Off-the-plan concession extended to June 2028.
South Australia
Full exemption for FHB on new homes (no cap). Highest base rate at AUD 750k due to higher mid-bracket rates.
Tasmania
Lowest top marginal rate in Australia. The 100% first-home duty exemption expired 30 June 2026 — established-home first buyers now pay full duty.
Australian Capital Territory
From 1 July 2026 the Home Buyer Concession Scheme removed the property price cap and income threshold — eligible first buyers get a full duty concession at any price. No foreign surcharge. Owner-occupier schedule shown — investors pay a higher non-owner-occupier rate.
Northern Territory
Largest single cash grant in Australia (AUD 50,000 HomeGrown for new builds). Formula-based duty under AUD 525k.
Australian Stamp Duty Market Snapshot
FHB thresholds, foreign surcharges, FHOG amounts and rate comparison across 8 states & territories
State Revenue Offices · 2026–27 financial yearState-by-state comparison
FHB threshold, max rate, and foreign surcharge by state
FHOG & additional grants
First Home Owner Grant + additional cash grants for new builds
Stamp duty by buyer type
Established property — duty payable by FHB / general / foreign buyer
Threshold vs max rate
FHB threshold (X) plotted against max stamp duty rate (Y). Bubble size = foreign surcharge.
| State / Territory | FHB Threshold | Max Rate | Foreign Surcharge | FHOG (new builds) |
|---|---|---|---|---|
| NSWJul 26 | AUD 800,000 | 5.50% | 9.0% | AUD 10,000 |
| VIC | AUD 600,000 | 5.50% | 8.0% | AUD 10,000 |
| QLDMay 25 | AUD 700k / no cap (new) | 5.75% | 8.0% | AUD 30,000 |
| WAMar 25 | AUD 500,000 | 5.15% | 7.0% | AUD 10,000 |
| SA | No cap (new homes) | 5.50% | 7.0% | AUD 15,000 |
| TAS | Expired | 4.50% | 8.0% | AUD 20,000 |
| ACTJul 26 | No price cap | 4.54% | 0% | No FHOG |
| NT | AUD 650,000 (new) | 5.95% | 0% | AUD 50,000 (new) |
Australian Stamp Duty News & Updates
Recent stamp duty legislation, policy changes and concession updates affecting Australian property buyers — sourced from official state revenue offices and government press releases.
WA expands off-the-plan stamp duty concessions — extended to June 2028
The Cook Government announced a AUD 70.6 million investment to extend and expand off-the-plan stamp duty concessions. Thresholds increased and the scheme now covers survey-strata dwellings including duplexes and triplexes for the first time.
Key changes (from 12 March 2026)
- Extended: Concessions now run until 30 June 2028 (was June 2026)
- New threshold: Full exemption up to AUD 800,000 (was AUD 750,000)
- Concession taper: 50% concession applies from AUD 800,001 to AUD 900,000
- New property types: Survey-strata dwellings (duplexes, triplexes) now eligible
- Eligible properties: Apartments, villas, townhouses, units, duplexes and triplexes off-the-plan or under construction
Estimated savings
Buyers of an eligible strata property up to AUD 800,000 may save more than AUD 32,300 in stamp duty.
Budget allocation
AUD 70.6M allocated in WA's 2026-27 State Budget to fund the expanded scheme.
Victoria: stamp duty now applies to land tax adjustments at settlement
The Victorian State Revenue Office issued Draft Ruling DA-070, taking effect from 1 February 2026, treating land tax amounts assumed by a buyer at settlement as dutiable consideration. Affects high-value commercial and industrial transactions above AUD 10 million.
Key details
- Effective: Contracts entered into from 1 February 2026
- What changed: Buyer-assumed vendor land tax now forms part of the dutiable consideration
- Applies to: Transactions where the sale price is at or above the annual threshold (AUD 10.4 million in 2025)
- Also captured: Windfall Gains Tax (where no liability existed at contract date) and congestion levies
- Not captured: Council rates adjustments — these remain outside the duty calculation
- Max duty rate: Up to 6.5% on the assumed tax liability amount
2026 stamp duty calendar: key expiry dates
Several major stamp duty concessions are set to expire in 2026. A guide to upcoming deadlines for first home buyers and investors.
Key expiry dates in 2026
- QLD AUD 30,000 FHOG: Expires 30 June 2026 — contract must be signed by this date
- TAS 100% exemption: Expires 30 June 2026 — reverts to 50% discount after
- NT AUD 50k HomeGrown Grant: Expires 30 September 2027 — new homes only
- VIC off-the-plan: All-buyer concession expires 20 October 2026
- WA off-the-plan: Extended to 30 June 2028 (March 2026 update)
What's continuing
QLD & SA: No-cap stamp duty for new builds (ongoing).
Federal: Home Guarantee Scheme unlimited places.
ACT: CPI indexation (annual, each 1 July; next 1 July 2027).
What to watch
State budget announcements (May–June each year). Potential QLD FHOG extension. NSW possible threshold changes.
Frequently Asked Questions
Common questions about Australian stamp (transfer) duty — first home buyer concessions, foreign surcharges, payment timing and complex scenarios — verified against official state revenue office guidance.
Stamp duty (also called transfer duty or conveyance duty in the ACT) is a state government tax charged when residential or commercial property changes hands. It is calculated on the property's value or purchase price (whichever is higher) and is paid by the buyer.
The buyer is solely responsible for paying stamp duty. The seller does not pay transfer duty on the sale, though the seller may be liable for Capital Gains Tax (CGT) on any profit from the sale.
ASIC MoneySmartPayment deadlines vary by state:
| State | Payment Deadline |
|---|---|
| NSW | Within 3 months of contract signing (before settlement) |
| VIC | Within 30 days of settlement (often via PEXA) |
| QLD | Within 30 days of settlement or contract date |
| WA | Within 1 month of assessment notice |
| ACT | 14 days after title registration (after settlement) |
Generally, no. Most lenders require stamp duty to be paid upfront from buyer funds, separate from the deposit. Some lenders may allow it where the Loan-to-Value Ratio (LVR) is low enough (typically under 80%), meaning a larger deposit is held.
They are three separate costs:
- Stamp duty (transfer duty): A state tax based on property value — typically the largest upfront cost (thousands to tens of thousands of AUD)
- Transfer fee: An administrative fee paid to the Land Titles Office to register the new owner on title — much smaller (typically AUD 150–AUD 1,500)
- Mortgage registration fee: A fee to register the lender's mortgage on title — also small (typically AUD 100–AUD 200)
Most states offer full or partial exemptions for eligible first home buyers. Current thresholds (2026–27):
| State | Full Exemption Up To | Concession Up To |
|---|---|---|
| NSW | AUD 800,000 | AUD 1,000,000 |
| VIC | AUD 600,000 | AUD 750,000 |
| QLD | AUD 700,000 (established) / No cap (new builds) | AUD 800,000 |
| WA | AUD 500,000 | AUD 700,000 Metro / AUD 750,000 Regional |
| SA | No cap (new homes only) | N/A |
| TAS | Expired 30 Jun 2026 | N/A |
| ACT | No price cap (from 1 Jul 2026) | N/A |
| NT | AUD 650,000 (new homes only) | N/A |
Requirements vary by state, but common criteria include:
- Never owned property: The buyer (and partner) must not have previously owned residential property in Australia
- Age: 18 years or older
- Residency: Australian citizen or permanent resident (some states accept eligible visa holders)
- Principal residence: Property must be used as the main home
- Occupancy period: Typically 6–12 continuous months within 12 months of settlement
- Property value: Below the threshold for the relevant state
In many cases, yes — both can be claimed where eligibility is met for each:
- Stamp duty exemption: Usually applies to both new AND existing homes (below the threshold)
- First Home Owner Grant: Typically only for new builds or substantially renovated homes
Yes, but typically at a lower amount because duty is calculated on the land value only, not the future house. State concessions for vacant land:
| State | FHB Exemption (Land) | FHB Concession (Land) |
|---|---|---|
| NSW | Up to AUD 350,000 | AUD 350,001–AUD 450,000 |
| VIC | Up to AUD 600,000 | AUD 600,001–AUD 750,000 |
| QLD | No cap (from May 2025) | N/A |
| WA | Up to AUD 350,000 | AUD 350,001–AUD 450,000 |
Yes, but several states offer off-the-plan concessions where duty is calculated on the current value (land + completed work), not the finished value:
- Victoria: Temporary expanded concession to October 2026 — available to ALL buyers including investors, no value cap for strata
- NSW: Deferral option for up to 12 months on eligible purchases
- WA: Off-the-plan concession extended to June 2028 (March 2026 update) — full exemption up to AUD 800,000, 50% concession to AUD 900,000
- ACT: The Home Buyer Concession Scheme price cap was removed from 1 July 2026 — eligible first buyers get a full duty concession at any price
For a standard AUD 750,000 property (general buyer, no concession), stamp duty varies significantly:
| State | Stamp Duty | Max Rate |
|---|---|---|
| NSW | ~AUD 27,937 | 5.50% |
| VIC | ~AUD 40,070 | 6.50% |
| QLD | ~AUD 26,775 | 5.75% |
| WA | ~AUD 29,741 | 5.15% |
| SA | ~AUD 35,080 | 5.50% |
| TAS | ~AUD 28,935 | 4.50% |
| ACT | ~AUD 19,208 | 6.40% |
It depends on circumstances. For 2026–27 the key features by state are:
- ACT: Full duty concession for eligible first buyers — the price cap and income threshold were removed from 1 July 2026 — plus 0% foreign surcharge
- QLD: AUD 0 stamp duty on new homes (no value cap) plus AUD 30,000 FHOG
- TAS: AUD 20,000 FHOG (new builds); the 100% first-home duty exemption expired 30 June 2026
- SA: Full exemption on new homes with no value cap plus AUD 15,000 FHOG
- NT: AUD 50,000 HomeGrown Territory Grant for new homes (replaces FHOG from 1 Oct 2024)
Foreign buyers pay an additional surcharge on top of standard stamp duty:
| State | Surcharge | Notes |
|---|---|---|
| NSW | 9% | Increased from 8% on 1 Jan 2025 |
| VIC | 8% | Plus 4% land tax surcharge |
| QLD | 8% | Increased from 7% in June 2024 |
| TAS | 8% | Plus 2% land tax surcharge |
| WA | 7% | Lowest mainland surcharge |
| SA | 7% | Plus 2% land tax surcharge |
| ACT | 0% | No foreign surcharge |
| NT | 0% | No foreign surcharge |
Several significant policy changes have taken effect:
- 1 January 2025 (NSW): Foreign buyer surcharge increased from 8% to 9%
- 21 March 2025 (WA): FHB threshold increased from AUD 450,000 to AUD 500,000, concessions to AUD 700k Metro / AUD 750k Regional
- 1 May 2025 (QLD): Zero stamp duty for FHB on new builds and vacant land — no value cap
- 1 July 2025 (NSW): Transfer duty rate brackets updated (Revenue NSW); premium threshold indexed to AUD 3,721,000
- 1 July 2025 (ACT): Home Buyer Concession threshold indexed to AUD 1,020,000
- 1 October 2025 (Federal): Home Guarantee Scheme expanded — unlimited places, no income caps
- 12 March 2026 (WA): Off-the-plan concession extended to June 2028, threshold raised to AUD 800,000 (full) / AUD 900,000 (50% concession), survey-strata duplexes now eligible
- 1 July 2026: NSW re-indexed all transfer duty thresholds (premium threshold now AUD 3,870,000); the ACT removed the price cap and income threshold from its Home Buyer Concession Scheme; the TAS 100% first-home duty exemption expired and its FHOG reduced to AUD 20,000.
Not immediately. Stamp duty cannot be claimed as an immediate tax deduction in the year of purchase. It does, however, add to the cost base, which reduces Capital Gains Tax (CGT) when the property is eventually sold.
In most states, domestic investors pay the same standard rates as owner-occupiers. However:
- Investors miss out on first home buyer exemptions and concessions
- Investors miss out on principal place of residence (PPR) concessions in VIC and ACT
- Foreign investors pay significantly more (7–9% surcharge depending on state)
Stamp duty is calculated on the GST-inclusive price of the property — effectively a tax on a tax where GST is included in the purchase price (common with new builds from developers).
In many states, transferring the family home to a spouse or de facto partner may be exempt from stamp duty, provided:
- The property is the principal place of residence
- Relationship criteria are met (married or de facto)
- State-specific requirements are satisfied
Generally, no. Property transfers made pursuant to:
- A court order under the Family Law Act
- A binding financial agreement (BFA)
- Consent orders approved by the court
are typically exempt from stamp duty. The exemption applies to both marriage and de facto relationship breakdowns.
Revenue NSWGenerally, no. Where property is inherited through a will as a beneficiary of a deceased estate, only:
- Nominal duty (often AUD 50–AUD 500) is payable to transfer the title
- Or no duty in some states for direct inheritance
However, where the estate sells the property to a beneficiary (rather than transferring it), standard duty rates may apply.
Revenue NSWYes — and in some cases more may be payable:
- Trusts: No access to FHB concessions. In VIC, discretionary trusts may be deemed "foreign" unless the deed explicitly excludes foreign beneficiaries — triggering the 8% surcharge
- Companies: No access to FHB concessions. Foreign-owned companies attract foreign surcharges
- SMSFs: Pay standard duty rates with no concessions available
Important Disclaimer
For educational and informational purposes only. This calculator produces estimates of stamp duty (transfer duty), first home buyer concessions, First Home Owner Grants (FHOG) and foreign buyer surcharges across all 8 Australian states and territories, based on the 2025–26 rate schedules published by each state revenue office. Results assume a standard residential property transfer and apply published buyer-category rules; the calculator simplifies many aspects of transfer duty and does not capture every transaction type, exemption, or individual circumstance.
Not a complete picture of property transfer costs. Stamp duty interacts with several other property purchase costs: Lenders Mortgage Insurance (LMI) where the loan-to-value ratio exceeds 80%, transfer registration fees, mortgage registration fees, conveyancing fees, and building and pest inspection fees. First home buyer concessions vary in eligibility (citizenship, occupancy, prior ownership, income tests for ACT) and may interact with FHOG and federal schemes such as the Home Guarantee Scheme. Trusts, companies and SMSFs generally do not qualify for FHB concessions and may attract foreign-buyer surcharges depending on the trust deed.
No warranty of accuracy. While Money Snap takes reasonable care to source figures from the eight official state revenue offices (Revenue NSW, SRO Victoria, QLD Revenue Office, WA Government, RevenueSA, SRO Tasmania, ACT Revenue Office and NT Government), this calculator is provided "as is" without any express or implied warranty as to accuracy, completeness, timeliness, or fitness for any particular purpose. Stamp duty brackets, FHB concession thresholds, FHOG amounts and foreign-buyer surcharges change frequently — figures shown may be out of date, and individual circumstances not captured by the inputs may materially affect the duty actually payable.
Not financial or legal advice. Information provided is general in nature only and does not take into account your personal objectives, financial situation, or needs. Results do not constitute financial, tax, legal, or conveyancing advice and use of this calculator does not create an advisory relationship. Before acting on any figure shown, verify current rates with the relevant state revenue office and obtain personal advice from a licensed conveyancer, solicitor, or financial adviser.
Limitation of liability. To the maximum extent permitted by law, Money Snap accepts no liability for any loss, damage, cost, or expense — direct or indirect — arising from reliance on this calculator or the information it produces. Users are responsible for verifying all figures with the relevant state revenue office before relying on them. Use of this calculator is subject to our Terms of Use.
Official data sources
Figures are estimates based on each state's official rate schedule for 2026–27. FHOG is a separate cash grant from stamp duty concessions and can typically be claimed alongside FHB stamp duty exemptions. Most state grants apply to new builds and substantially renovated homes only — established homes do not qualify. NT HomeGrown Territory Grant runs to 30 September 2027. Foreign buyer surcharge is applied to the dutiable value in addition to the standard transfer duty. Foreign buyer definitions vary by state and may include foreign individuals, certain trusts and foreign-owned corporations. Always verify foreign-person status before exchange. Eligibility criteria typically include: never previously owned property in Australia, 18+ years, Australian citizen or permanent resident, principal place of residence, 6–12 months continuous occupancy. ACT scheme is income-tested. Always verify current criteria with the relevant state revenue office before relying on these figures. All figures are estimates based on each state's official rate schedule for the 2026–27 financial year. NSW transfer duty rates effective 1 July 2026 (premium threshold AUD 3,870,000). NT applies a non-linear formula for values up to AUD 525,000. Foreign surcharge, FHB concessions and FHOG amounts are additional — see the relevant sections below.