How this calculator works

Stamp duty, often called transfer duty or conveyance duty, is a state and territory tax on buying property. The amount depends on where the property is, the dutiable value, whether you will live in it, and whether you qualify for a concession. There is no single national rate. Each revenue office publishes its own scale, and first home buyer relief differs sharply from one jurisdiction to another.

The Never Lose Interest stamp duty calculator applies the rates and first home buyer concessions published by the state and territory revenue offices at the time of the last review. This explainer sets out those scales, with official sources for each jurisdiction. Always check the contract date. Many rates and concessions are tied to when you enter into the contract, or, in some cases, when the transfer settles. Stamp duty is a one-off purchase tax, unlike annual land tax. How duty and other upfront costs sit in a rent-versus-buy comparison is covered in buying versus renting.

This is general information only. It is not tax advice, legal advice or personal financial product advice, and it does not take into account your objectives, financial situation or needs. Concessions have eligibility and residency tests. Your conveyancer or a qualified adviser can confirm the duty on your contract.

How is stamp duty calculated?

Duty is usually calculated on the dutiable value of the property. In most jurisdictions, that is the higher of the purchase price and the market value. If you pay less than market value, or buy from a related party, the revenue office can assess duty on the value rather than the contract price.

The rate is almost always a sliding scale. You do not pay a single flat percentage on the whole price, except in some top bands (for example, a premium rate on very high-value homes). You work through the thresholds for the correct year and add the duty in each band.

A few other points apply almost everywhere:

  • The rates below are the general transfer or conveyance scales for land. They are not a quote for your transaction.
  • First home buyer concessions, principal place of residence concessions and foreign purchaser surcharges sit on top of, or instead of, the general scale.
  • Foreign purchasers often pay additional duty. The surcharge rate and the definition of a foreign purchaser differ by jurisdiction. Victoria and Queensland both publish an additional 8% duty on acquisitions of residential land by foreign purchasers. Check the relevant revenue office for the rate that applies to you.
  • Grants, such as a First Home Owner Grant, are separate from duty concessions. Qualifying for one does not automatically give you the other. The Commonwealth First Home Super Saver Scheme is also separate, and it does not automatically change a state's duty concession.

If you are also borrowing, add duty to the cash you need at settlement, alongside the deposit, legal fees and any lenders' mortgage insurance. The Never Lose Interest mortgage repayment and borrowing power explainers cover the loan side.

New South Wales

Revenue NSW calls this transfer duty. Thresholds and rates are adjusted each year in line with CPI. The scale that applies is the one for the financial year of your contract date, or the date of transfer if there is no contract. The rates below are for contracts dated 1 July 2026 to 30 June 2027.

Dutiable value Transfer duty
$0 to $18,000 $1.25 for every $100 (minimum $20)
$18,001 to $38,000 $225 plus $1.50 for every $100 over $18,000
$38,001 to $103,000 $525 plus $1.75 for every $100 over $38,000
$103,001 to $387,000 $1,662 plus $3.50 for every $100 over $103,000
$387,001 to $1,290,000 $11,602 plus $4.50 for every $100 over $387,000
Over $1,290,000 $52,237 plus $5.50 for every $100 over $1,290,000

Premium property duty applies to residential property above $3,870,000. For 2026-27 the premium rate is $194,137 plus $7.00 for every $100 over $3,870,000.

A worked general-rate example: on a $750,000 home, duty is $11,602 plus $4.50 for every $100 over $387,000, which is $27,937. On a $1 million home, it is $39,187.

First Home Buyers Assistance Scheme. If you qualify, you pay no transfer duty on a new or existing home valued at $800,000 or less, or on vacant land valued at $350,000 or less. Reduced duty applies to homes under $1 million and vacant land under $450,000. You must move into an existing home within 12 months of settlement, or into a newly built home within 12 months of completion, and live there for at least 12 months. Other eligibility rules include being an individual, an Australian citizen or permanent resident, and at least 18, and not having previously owned residential land in Australia (your spouse's history can also affect eligibility). Revenue NSW has published these reduced-rate examples for transactions entered into from 1 July 2026 to 30 June 2027: a home of $850,000 attracts $9,796.75; $900,000 attracts $19,593.50; $950,000 attracts $29,390.25; $990,000 attracts $37,227.65.

Victoria

The State Revenue Office charges land transfer duty. There is a general (non-principal place of residence) scale and a lower principal place of residence (PPR) scale for homes valued at $550,000 or less. The general rates below apply to contracts entered into on or after 1 July 2021, and were current on the SRO rates page as updated 29 September 2026.

General rates (including investments and homes over $550,000)

Dutiable value Rate
$0 to $25,000 1.4% of the dutiable value
Over $25,000 to $130,000 $350 plus 2.4% of the value over $25,000
Over $130,000 to $960,000 $2,870 plus 6% of the value over $130,000
Over $960,000 to $2,000,000 5.5% of the dutiable value
More than $2,000,000 $110,000 plus 6.5% of the value over $2,000,000

PPR rates (your home, $550,000 or less)

Dutiable value Rate
$0 to $25,000 1.4% of the dutiable value
Over $25,000 to $130,000 $350 plus 2.4% of the value over $25,000
Over $130,000 to $440,000 $2,870 plus 5% of the value over $130,000
Over $440,000 to $550,000 $18,370 plus 6% of the value over $440,000
More than $550,000 The PPR concessional rate does not apply. Use the general rates.

A worked general-rate example: on a $750,000 investment property, duty is $2,870 plus 6% of $620,000, which is $40,070.

First home buyer duty exemption or concession. The SRO page, updated 22 October 2026, says eligible first home buyers pay no duty on a Victorian home with a dutiable value of up to $600,000, and a reduced amount if the value is from $600,001 to $750,000. The property can be a new or established home, or vacant land intended for building your first home. At least one purchaser must occupy it as their principal place of residence for 12 continuous months within 12 months of settlement. For vacant land, you must move in by the earlier of 12 months from the occupancy certificate or 36 months from settlement. All purchasers must be natural persons aged at least 18, and at least one must be an Australian citizen, New Zealand citizen or permanent resident. Previous ownership, and previous first home grants or duty concessions, can make you ineligible, with a limited exception for some victim-survivors of family violence. Use the SRO calculator for the exact concession amount between $600,001 and $750,000.

Victoria also has a separate PPR concession for subsequent home buyers on homes up to $550,000, a pensioner concession, and off-the-plan rules that can change the dutiable value. Those are worth checking on the SRO site if they may apply.

Queensland

The Queensland Revenue Office charges transfer duty. If you will live in the property as your home, use the home concession rates, not the general rates.

General transfer duty rates

Dutiable value Duty rate
Not more than $5,000 Nil
More than $5,000 up to $75,000 $1.50 for each $100, or part of $100, over $5,000
$75,000 to $540,000 $1,050 plus $3.50 for each $100, or part of $100, over $75,000
$540,000 to $1,000,000 $17,325 plus $4.50 for each $100, or part of $100, over $540,000
More than $1,000,000 $38,025 plus $5.75 for each $100, or part of $100, over $1,000,000

Home concession rates (for a home you will live in, including a subsequent home)

Purchase price or value Duty rate
Not more than $350,000 $1.00 for each $100 or part of $100
More than $350,000 to $540,000 $3,500 plus $3.50 for every $100, or part of $100, over $350,000
$540,000 to $1,000,000 $10,150 plus $4.50 for every $100, or part of $100, over $540,000
More than $1,000,000 $30,850 plus $5.75 for every $100, or part of $100, over $1,000,000

First home concession (established home). For contracts signed on or after 9 June 2024, you first calculate duty at the home concession rate, then subtract an additional concession. If the home is valued at $700,000 or under, that additional amount matches the home concession, so no duty is payable. The additional concession then tapers to nil at $800,000. At $800,000 or more, only the ordinary home concession applies. Queensland Revenue Office examples for agreements entered into from 1 August 2026, where all transferees meet the criteria, include $0 duty on a $650,000 first home, $6,555 on a $730,000 first home, and $24,100 on an $850,000 home (home concession only). For transactions entered into on or after 1 August 2026, you must be an Australian citizen, permanent resident or specified foreign retiree.

First home (new home) and first home vacant land concessions. For eligible transactions entered into on or after 1 May 2025, a full transfer duty concession is available for a new home, or for vacant land to build a home, with no cap on the purchase price or land value. Duty can still apply to any additional land that is not used for residential purposes. You must move into the property within one year of settlement to keep a home or first home concession.

Western Australia

RevenueWA assesses transfer duty on the dutiable value, generally the consideration, or the unencumbered value if that is higher. GST is included if it is payable on the transaction. Rates apply to the date an agreement is entered into. The general rates below were on the official transfer duty assessment page as last updated 30 July 2026.

General rate

Dutiable value Rate
$0 to $120,000 $1.90 per $100 or part thereof
$120,001 to $150,000 $2,280 plus $2.85 per $100 or part thereof above $120,000
$150,001 to $360,000 $3,135 plus $3.80 per $100 or part thereof above $150,000
$360,001 to $725,000 $11,115 plus $4.75 per $100 or part thereof above $360,000
$725,001 and over $28,453 plus $5.15 per $100 or part thereof above $725,000

A concessional rate also applies to a principal place of residence or a WA business asset where the value of the entire property does not exceed $200,000.

First home owner rate, for transactions entered into on or after 7 May 2026. Eligible buyers pay no duty on a home (newly built or established) valued up to $600,000. Between $600,001 and $800,000, duty is $16.15 per $100 or part thereof above $600,000. Above $800,000, the general rate applies. For vacant land, there is no duty up to $450,000, then $20.14 per $100 or part thereof above $450,000 up to $550,000, and the general rate above $550,000. Eligibility is aligned with the First Home Owner Grant tests, with some extensions (for example, established homes, or where the value exceeds the grant cap). If you are not pre-approved by settlement, duty may be assessed at the general rate and later reassessed.

A worked general-rate example: on a $600,000 property, duty is $11,115 plus $4.75 per $100 over $360,000, which is $22,515. An eligible first home buyer would pay $0 at that price.

South Australia

RevenueSA publishes a single conveyance scale. The rates below are the official table.

Value of the property conveyed Stamp duty
Does not exceed $12,000 $1.00 for every $100 or part of $100
Exceeds $12,000 but not $30,000 $120 plus $2.00 for every $100 or part of $100 over $12,000
Exceeds $30,000 but not $50,000 $480 plus $3.00 for every $100 or part of $100 over $30,000
Exceeds $50,000 but not $100,000 $1,080 plus $3.50 for every $100 or part of $100 over $50,000
Exceeds $100,000 but not $200,000 $2,830 plus $4.00 for every $100 or part of $100 over $100,000
Exceeds $200,000 but not $250,000 $6,830 plus $4.25 for every $100 or part of $100 over $200,000
Exceeds $250,000 but not $300,000 $8,955 plus $4.75 for every $100 or part of $100 over $250,000
Exceeds $300,000 but not $500,000 $11,330 plus $5.00 for every $100 or part of $100 over $300,000
Exceeds $500,000 $21,330 plus $5.50 for every $100 or part of $100 over $500,000

A worked example: on a $500,000 property, duty is $21,330. On a $650,000 property, it is $21,330 plus $5.50 per $100 over $500,000, which is $29,580.

First home buyer relief. This is one of the more distinctive state settings. For contracts entered into on or after 13 February 2025, eligible first home buyers get full stamp duty relief, regardless of property value, on a new home, an off-the-plan apartment, or vacant land to build a new home. The relief does not apply to the foreign ownership surcharge. It also does not apply to an established, previously lived-in home. An eligible first home buyer of an established home pays the standard scale. You must be a natural person aged at least 18, and at least one applicant must be an Australian citizen, a permanent resident, or a New Zealand citizen permanently residing in Australia on a Special Category visa. For contracts from 13 February 2025, you are not eligible if you or your spouse or domestic partner have previously held a relevant interest in residential property in Australia. You must live in the home as your principal place of residence for at least 6 continuous months, starting within 12 months of settlement (or, for vacant land, within 12 months of lawful occupation or 36 months from settlement, whichever occurs first).

Tasmania

The State Revenue Office charges duty on a sliding scale based on the greater of the unencumbered value and the purchase price. The rates below have applied to transfers on or after 21 October 2013.

Value of the property (including chattels) Duty payable
Not more than $3,000 $50
More than $3,000 but not more than $25,000 $50 plus $1.75 for every $100, or part, over $3,000
More than $25,000 but not more than $75,000 $435 plus $2.25 for every $100, or part, over $25,000
More than $75,000 but not more than $200,000 $1,560 plus $3.50 for every $100, or part, over $75,000
More than $200,000 but not more than $375,000 $5,935 plus $4.00 for every $100, or part, over $200,000
More than $375,000 but not more than $725,000 $12,935 plus $4.25 for every $100, or part, over $375,000
More than $725,000 $27,810 plus $4.50 for every $100, or part, over $725,000

A worked example: on a $500,000 property, duty is $12,935 plus $4.25 for every $100 over $375,000, which is $18,247.50.

First home buyers of established homes. The State Revenue Office says the 100% duty exemption that applied between 18 February 2024 and 30 June 2026 is not available for transactions settling after 30 June 2026. For a settlement after that date, an established home is assessed at the standard rates unless another exemption applies. A First Home Owner Grant may still be available for an eligible new home, but that is a grant, not a duty exemption. Check the Tasmanian first home owner pages for any current new-home duty relief before you assume there is none.

Australian Capital Territory

The ACT Revenue Office charges conveyance duty on non-commercial property. There are two base scales: one for eligible owner-occupier transactions, and one for other buyers. The owner-occupier rates below are those the ACT says remain unchanged from 1 July 2025 for transactions up to $1,455,000. At least one buyer must own and live in the home continuously for at least one year, starting within 12 months of settlement or the occupancy certificate, depending on the property type.

Eligible owner-occupier rates

Value Duty payable
Up to $260,000 $0.28 per $100 or part thereof
$260,001 to $300,000 $728 plus $2.20 per $100 or part thereof over $260,000
$300,001 to $500,000 $1,608 plus $3.40 per $100 or part thereof over $300,000
$500,001 to $750,000 $8,408 plus $4.32 per $100 or part thereof over $500,000
$750,001 to $1,000,000 $19,208 plus $5.90 per $100 or part thereof over $750,000
$1,000,001 to $1,455,000 $33,958 plus $6.40 per $100 or part thereof over $1,000,000
More than $1,455,000 A flat rate of $4.54 per $100 applied to the total transaction value

A higher non-owner-occupier scale applies if you do not meet the owner-occupier tests. On that scale, duty on a property up to $200,000 is $1.20 per $100, and the top flat rate of $4.54 per $100 still applies above $1,455,000.

Home Buyer Concession Scheme. This is broader than a classic first home buyer scheme, but prior property ownership is still tested. For transaction dates from 1 July 2026, eligible buyers pay no conveyance duty on a home or vacant residential land. The income threshold and the property value limit have both been removed. You must be an individual aged 18 or over. All buyers, including domestic partners, must not have owned or held an interest in any other property, in the ACT, elsewhere in Australia, or overseas, in the 5 years before the transaction date, with limited exemptions (including some separation and family violence cases). You must own and live in the home as your principal place of residence continuously for at least one year, starting within one year of settlement (or the occupancy certificate, for vacant land). The concession is self-assessed, and penalty tax can apply if you claim it and do not meet the requirements.

Northern Territory

The Territory Revenue Office imposes stamp duty on the conveyance of land and certain other property in the NT. The official public pages reviewed for this guide point buyers to the Territory's land or property transfer calculator for the amount payable, rather than setting out a complete rate table in the same way as most other jurisdictions. Use that official calculator, or your conveyancer's assessment, for the duty on a particular price.

There is no general first home buyer duty concession of the kind published in New South Wales, Victoria or Queensland. What the NT does publish is a House and Land Package Exemption. If you buy a house and land package from a building contractor in a single transaction, and you sign the contract between 1 July 2022 and 30 June 2027, you may be eligible for an exemption. The contractor must agree to build, complete or transfer a detached new home on the land, and must have bought the land from a developer and paid stamp duty on it. The exemption is not means tested and has no property value cap. At least one applicant must live in the home as their principal place of residence within 12 months of completion, and stay there for a continuous period of at least 6 months. An established home bought on its own does not qualify for this exemption.

Frequently asked questions

Is stamp duty the same in every state?

No. Each state and territory sets its own rates, thresholds, due dates and concessions. A $750,000 home can attract a very different bill in Sydney, Melbourne, Brisbane or Hobart, and first home buyer relief can reduce that bill to zero in some places and leave it unchanged in others.

Do first home buyers always pay no stamp duty?

No. It depends on the jurisdiction, the price, whether the home is new or established, and whether you meet the eligibility and residency tests. In South Australia, relief for contracts from 13 February 2025 applies to new homes and vacant land, not to established homes. In Tasmania, the established-home exemption was not available for settlements after 30 June 2026. In the Northern Territory, the published exemption is for certain house and land packages, not for established homes generally.

Is the First Home Owner Grant the same as a duty concession?

No. A grant is a payment toward a new home, with its own caps and tests. A duty concession reduces or removes the tax on the transfer. You may qualify for one, both, or neither. Apply for each separately where the revenue office requires it.

When is stamp duty due?

It varies. In New South Wales, Revenue NSW says duty must be paid by the earlier of settlement and 3 months after you sign the contract. Other jurisdictions have their own lodgement and payment rules. Late payment can attract interest. Your conveyancer should confirm the due date on your contract.

Does stamp duty change if I am buying as an investor after the 2027 tax reforms?

Stamp duty is a state tax on the transfer. It is separate from the federal negative gearing and CGT changes that start on 1 July 2027. Those federal rules can change the ongoing tax of an investment property, especially if it is established rather than a new build. See the Never Lose Interest guides to new builds versus established property and the 2027 reforms.

General information warning

This article, and the Never Lose Interest stamp duty calculator, are general information only. They are not tax advice, legal advice or personal financial product advice, and they do not take into account your objectives, financial situation or needs. Duty rates, thresholds and concessions change, and eligibility tests are detailed. Confirm the figures with the relevant state or territory revenue office, or with your conveyancer, before you exchange contracts.

Sources

Last reviewed: November 2026.