🇦🇺 2025–26 Australia Stamp Duty Calculator: All 8 States & Territories
Instantly calculate transfer duty across all 8 states and territories. Factors in Principal Place of Residence (PPOR) rates, First Home Owner Grants (FHOG), investment property formulas, and foreign buyer surcharges.
| Bracket | Taxable Amount | Rate | Duty |
|---|
Select your state, buyer structure, and property details to calculate stamp duty with FHOG grants, concessions, and trust/SMSF surcharge analysis automatically applied.
Since January 2023, eligible first home buyers purchasing NSW properties up to $1.5M can opt in to an annual property tax instead of paying stamp duty upfront. This calculator shows the break-even year — and whether you should opt in based on your expected hold period.
| Year | Land Value | Annual Tax | Cumulative Tax | vs. Stamp Duty |
|---|
The only free calculator that shows the NSW stamp duty vs. annual property tax break-even — with land value growth compounding and a hold-period recommendation.
Select your state and property details to see the complete 5-year cost of foreign ownership — the only calculator that stacks stamp duty surcharge + annual land tax surcharge into a single total.
Select your transaction type to calculate stamp duty for commercial property, off-the-plan purchases with concession savings, or landholder duty on company/trust share transfers.
Enter your purchase details to generate a complete, itemized settlement cost stack — every dollar you need to have saved before settlement day.
How to Use This Australia Stamp Duty Calculator: Step-by-Step
This is the most comprehensive free stamp duty tool available for the Australian market. It instantly calculates exact state revenue office formulas, concessions, and foreign surcharges based on your specific property intentions.
Step 1: Enter the Property Purchase Price (Dutiable Value)
Start by entering the exact contract purchase price or the current market value (whichever is higher). Stamp duty is calculated on a progressive bracket system based on this final dutiable value.
Step 2: Select Your State or Territory (NSW, VIC, QLD, etc.)
Every Australian state and territory has its own distinct tax brackets, concession thresholds, and surcharge rates. Selecting your specific location instantly applies the correct 2025–26 State Revenue Office formula.
Step 3: Select Property Intention (PPOR vs. Investment Property)
Choose whether you intend to live in the property as your Principal Place of Residence (PPOR) or rent it out. Many states (like QLD and WA) offer significantly lower baseline duty rates for owner-occupiers compared to investors.
Step 4: Claim First Home Buyer (FHB) Concessions & FHOG
If you or your spouse have never owned residential property in Australia, check the First Home Buyer box. The calculator will automatically apply your state’s FHB duty exemptions, sliding scale concessions, and the First Home Owner Grant (FHOG) if applicable.
Step 5: Apply Foreign Purchaser Additional Duty (FPAD / FIRB Surcharges)
If you are not an Australian citizen or permanent resident, you must declare it. The calculator will instantly add the mandatory foreign buyer surcharge to your bill, which ranges from 4% to 8% depending on the jurisdiction.
What Is Stamp Duty & How Is It Calculated in Australia?
Stamp duty — officially called Transfer Duty in most states — is a state government tax on the purchase of property. Every state sets its own rates, thresholds, and concessions. Here is everything you need to know before you buy.
Transfer Duty Basics: What Are You Actually Paying For?
The Progressive Bracket Formula: How Dutiable Value is Taxed
$0–$17K: $0–$17K × 1.25% = $212
$17K–$36K: × 1.50% = $285
$36K–$97K: × 1.75% = $1,068
$97K–$364K: × 3.50% = $9,345
$364K–$850K: × 4.50% = $21,870
Total: $32,780
Progressive Bracket Formula (used for all 8 states)
Each bracket contributes only the tax on the dollars that fall within it. The calculator iterates through every bracket from lowest to highest, stopping when the purchase price is reached. The sum of all bracket contributions = your total duty.
NT Special Formula (below $525,000): NT uses a special formula: (0.06571441 × V² + 15V − 12,000) ÷ 1,000 where V = price ÷ 1,000. This produces a smooth curve rather than discrete brackets. The minimum duty is $20.
VIC Premium Duty (>$3M): Properties above $3M in VIC attract an additional 6.5% on the portion exceeding $3M, stacked on top of standard progressive duty.
Annual Property Tax — How It Works
Worked Example — $850K Property, $200K Land Value
| Year | Land Value (3% growth) | Annual Tax | Cumulative Tax | vs. Stamp Duty |
|---|---|---|---|---|
| 1 | $200,000 | $1,000 | $1,000 | $31,780 cheaper |
| 3 | $212,360 | $1,037 | $3,111 | $29,669 cheaper |
| 5 | $231,855 | $1,096 | $5,282 | $27,498 cheaper |
| 10 | $268,783 | $1,206 | $11,267 | $21,513 cheaper |
| 15 | $311,801 | $1,336 | $19,067 | $13,713 cheaper |
| ~13 | $292,774 | $1,278 | ≈$32,780 | ⚡ Break-even |
| 20 | $361,222 | $1,484 | $28,522 | $4,258 more expensive |
Based on NSW $850K purchase, $200K land value, owner-occupier rate ($400 + 0.3%/yr), 3% annual land growth. Stamp duty = $32,780.
Layer 1 — Surcharge Duty (One-Time)
Paid at purchase on top of standard transfer duty. NSW & VIC: 8%. QLD, SA, WA: 7%. TAS, NT, ACT: 0%. On a $1M NSW property this is an extra $80,000 on top of normal stamp duty.
Layer 2 — Annual Land Tax Surcharge
Charged every year you hold the property on the unimproved land value. NSW: 4%/yr. VIC: 2%/yr. QLD: 3%/yr. On a $300K NSW land value that is $12,000/yr — $60,000 over 5 years on top of the surcharge duty.
5-Year Total — NSW $1M Purchase, $300K Land
Standard duty: ~$40,490 | Surcharge duty (+8%): $80,000 | Annual land tax surcharge ($300K × 4% × 5 yrs): $60,000 | Total foreign ownership cost over 5 years: ~$180,490. Compare to ~$40,490 for an Australian resident.
| State | Surcharge Duty | Annual Land Tax Surcharge | 5-Year Stack on $1M ($300K Land) | FIRB Required |
|---|---|---|---|---|
| NSW | +8.0% | 4.0%/yr | ~$180,490 | Yes |
| VIC | +8.0% | 2.0%/yr | ~$157,360 | Yes |
| QLD | +7.0% | 3.0%/yr | ~$162,025 | Yes |
| SA | +7.0% | 0.5%/yr | ~$116,705 | Yes |
| WA | +7.0% | 0.75%/yr | ~$120,955 | Yes |
| TAS | 0% | None | Standard duty only | Yes |
| ACT | 0% | None | Standard rates apply | Yes |
| NT | 0% | None | Standard duty only | Yes |
When SMSF & Trusts Attract the Foreign Surcharge
Off-the-Plan (OTP) Concession — How It Works
| Cost Item | Amount | Notes |
|---|---|---|
| Deposit (Purchase − Loan) | $150,000 | 20% deposit, no LMI required |
| Stamp Duty (Transfer Duty) | $29,418 | NSW standard rate, owner-occupier |
| Mortgage Registration Fee | $164 | NSW state government fee |
| Transfer of Land Registration | $240 | NSW state government fee |
| Conveyancing / Solicitor | $1,800 | Mid estimate, varies by complexity |
| Building & Pest Inspection | $600 | Recommended for established properties |
| Lenders Mortgage Insurance (LMI) | $0 | Not required — LVR = 80% |
| TOTAL CASH REQUIRED | $182,222 | 24.3% of purchase price |
Lenders Mortgage Insurance (LMI)
LMI applies when your LVR exceeds 80%. It protects the lender — not you. Rates: LVR 81–85%: 0.65% of loan. 86–90%: 1.24%. 91–95%: 1.96%. Above 95%: 2.45%. On a $600K loan at 90% LVR that is $7,440 in LMI. Avoid it by saving a 20% deposit.
Conveyancing & Legal Fees
A conveyancer or solicitor handles title searches, contract review, and settlement coordination. Fees typically range $1,200–$2,500 for residential transactions. Leasehold properties (ACT) and commercial transactions are higher. Always engage a licensed professional — DIY conveyancing is high risk.
Building & Pest Inspection
Strongly recommended for established homes. A building inspection costs $400–$800 and a pest inspection $150–$300. Combined reports from a single inspector are common at $500–$800. Skipping this on an established home is one of the most common costly buyer mistakes.
| Transaction Type | How Duty Is Calculated | Key Trap | Best Strategy |
|---|---|---|---|
| Commercial / Industrial | Standard progressive brackets apply in most states. VIC properties over $3M: add 6.5% premium on excess | VIC $3M+ premium duty — often overlooked on commercial deals | Seek advice on whether transaction qualifies as GST-free going concern supply — can eliminate GST and reduce dutiable value |
| Off-the-Plan (OTP) | Duty on contract price × (1 − construction %) at contract date | Concession clawback if not owner-occupied within required period or if settlement is delayed beyond 2028 | Confirm PPOR intent in writing, set settlement date alerts, verify concession eligibility with conveyancer before signing |
| Landholder Duty | Acquiring 50%+ (NSW/QLD) or 20%+ (VIC) of a company/trust that owns land triggers duty on the land value — even though shares/units are being bought, not land | Most buyers don’t expect duty when buying shares in a property company — revenue offices look through the structure | Threshold: NSW/QLD $2M land value, VIC $1M land value. Seek specialist stamp duty advice before any share/unit acquisition near these thresholds |
| House & Land Split | Buying land + separate construction contract means duty is on land price only, not land + build price | Anti-avoidance rules apply — the split must be genuine and not artificially structured to reduce duty | On a $900K package with $450K land, duty is on $450K only — saving $9,500+ in QLD vs. buying an established home at $900K |
| Vacant Land | Standard brackets apply. FHOG may apply if you intend to build and occupy as first home | Unimproved land value for annual property tax and land tax purposes differs from purchase price — get a land valuation notice | Check whether council rates are current, whether any caveats exist, and whether subdivision is pending — all affect dutiable value |
💡 8 Ways to Reduce Your Stamp Duty Bill
Apply for the FHB concession at contract signing. In NSW, VIC, QLD, TAS, NT, and ACT, the exemption or concession must be declared on the transfer form — it is not applied automatically. Missing this step means paying full duty.
Consider jurisdiction in cross-border areas. Near state borders (ACT/NSW, VIC/NSW, QLD/NSW), the duty difference on the same $800K property can be $15,000–$30,000. ACT FHBs under $1M pay zero duty.
Buy off-the-plan if it is your PPOR. OTP concessions can save $10,000–$25,000 on a $700K–$1M property. Confirm construction completion % at contract date to maximise the dutiable value reduction.
Use the house-and-land split for new builds. Buying land + separate build contract is a legitimate strategy saving duty on the build component. Ensure contracts are separate and genuine to avoid anti-avoidance provisions.
NSW first home buyers: model the break-even before choosing. Opting into annual property tax is irreversible. If you plan to hold long-term or are an investor, the annual tax compounds far above stamp duty over 15+ years.
Foreign buyers: consider TAS, NT, or ACT. These three jurisdictions impose no foreign buyer surcharge duty or annual land tax surcharge. The duty saving vs. NSW or VIC on a $1M property can exceed $140,000 over 5 years.
SMSF buyers: audit the trust deed before contract. A single overseas member with 20%+ interest in an SMSF will trigger an 8% surcharge in NSW/VIC. Restructure before signing — it cannot be undone after exchange.
Save 25–30% of purchase price — not 10–20%. Stamp duty, LMI, and settlement costs on a $750K property in NSW can exceed $32,000 above the deposit. Always calculate your total settlement cash requirement, not just the deposit.
Real Australian Property Case Studies: Inputs to Settlement
Every figure below is computed using the calculator’s exact 2025–26 progressive bracket tables. Use these examples to cross-check your results and understand the line-by-line maths behind every dollar.
| Bracket Range | Taxable Amount | Rate | Bracket Duty |
|---|---|---|---|
| $0 – $17,000 | $17,000 | 1.250% | $212.50 |
| $17,000 – $36,000 | $19,000 | 1.500% | $285.00 |
| $36,000 – $97,000 | $61,000 | 1.750% | $1,067.50 |
| $97,000 – $364,000 | $267,000 | 3.500% | $9,345.00 |
| $364,000 – $1,016,000 | $386,000 | 4.500% | $17,370.00 |
| Standard Transfer Duty Total | $28,280.00 | ||
| Step | Item | Amount |
|---|---|---|
| ① | Standard transfer duty on $950,000 | $37,280 |
| ② | FHB concession taper = ($1,000,000 − $950,000) ÷ ($1,000,000 − $800,000) | = 0.25 (25%) |
| ③ | Concession applied = $37,280 × 25% | = $9,320 |
| ④ | Duty after partial concession = $37,280 − $9,320 | = $27,960 |
| ⑤ | FHOG (new home grant) | − $10,000 |
| Net Duty After FHOG | $17,960 | |
| Bracket Range | Taxable Amount | Rate | Bracket Duty |
|---|---|---|---|
| $0 – $5,000 | $5,000 | 0.000% | $0.00 |
| $5,000 – $75,000 | $70,000 | 1.500% | $1,050.00 |
| $75,000 – $540,000 | $465,000 | 3.500% | $16,275.00 |
| $540,000 – $1,000,000 | $140,000 | 4.500% | $6,300.00 |
| Standard Duty (before FHB) | $23,625.00 | ||
| Bracket Range | Taxable Amount | Rate | Bracket Duty |
|---|---|---|---|
| $0 – $25,000 | $25,000 | 1.400% | $350.00 |
| $25,000 – $130,000 | $105,000 | 2.400% | $2,520.00 |
| $130,000 – $440,000 | $310,000 | 5.000% | $15,500.00 |
| $440,000 – $550,000 | $110,000 | 6.000% | $6,600.00 |
| $550,000 – $960,000 | $350,000 | 6.000% | $21,000.00 |
| Total Transfer Duty | $45,970.00 | ||
| Bracket | Taxable | Rate | Duty |
|---|---|---|---|
| $0 – $364,000 | $364,000 | Blended 1.25–3.5% | $10,910 |
| $364,000 – $1,016,000 | $652,000 | 4.500% | $29,340 |
| $1,016,000 – $1,500,000 | $484,000 | 5.500% | $26,620 |
| Standard Duty Total | $66,870 | ||
| Year | Land Value | Owner Tax/yr | Owner Cumulative | Investor Tax/yr | Investor Cumulative | vs. $32,780 SD |
|---|---|---|---|---|---|---|
| 1 | $200,000 | $1,000 | $1,000 | $3,700 | $3,700 | Much cheaper |
| 3 | $212,363 | $1,037 | $3,111 | $3,836 | $11,311 | Much cheaper |
| 5 | $231,855 | $1,096 | $5,278 | $4,050 | $19,280 | Cheaper |
| 7 | $252,676 | $1,158 | $7,738 | $4,279 | $27,508 | Cheaper |
| 9 | $268,783 | $1,206 | $10,440 | $4,456 | $35,970 ⚡ | Investor: PAST break-even |
| 15 | $311,800 | $1,336 | $18,670 | $4,930 | $65,380 | Owner still cheaper |
| 20 | $361,222 | $1,484 | $27,680 | $5,473 | $93,240 | Owner still cheaper |
| 26 | $430,677 | $1,692 | $33,102 ⚡ | — | — | Owner: PAST break-even |
| Bracket | Taxable | Rate | Duty |
|---|---|---|---|
| $0 – $75,000 | $75,000 | Blended 0–1.5% | $1,050 |
| $75,000 – $540,000 | $465,000 | 3.500% | $16,275 |
| $540,000 – $900,000 | $360,000 | 4.500% | $16,200 |
| Stamp Duty on $900K Established | $33,525 | ||
| Bracket | Taxable | Rate | Duty |
|---|---|---|---|
| $0 – $75,000 | $75,000 | Blended 0–1.5% | $1,050 |
| $75,000 – $450,000 | $375,000 | 3.500% | $13,125 |
| Stamp Duty on $450K Land Only | $14,175 | ||
| Step | Item | Amount |
|---|---|---|
| ① | Contract price | $700,000 |
| ② | Construction complete at contract date | 40% |
| ③ | OTP dutiable value = $700,000 × (1 − 40%) | $420,000 |
| ④ | Duty calculated on $420,000 only | $13,430 |
| ⑤ | Duty without OTP concession (full $700K) | $26,030 |
| OTP Stamp Duty Saving | $12,600 | |
| State | Duty on $750,000 | Effective Rate | Top Bracket Rate | Bracket Breakdown | FHB Threshold |
|---|---|---|---|---|---|
| 🔵 NSW | $28,280 | 3.77% | 4.50% | Reaches 4.5% bracket at $364K | Full exempt ≤$800K |
| 🔴 VIC | $36,970 ↑ HIGHEST | 4.93% | 6.00% | 6% bracket starts at $440K | Full exempt ≤$600K |
| 🔴 QLD | $26,775 | 3.57% | 4.50% | $0 duty on first $5K (unique to QLD) | Full exempt ≤$700K |
| 🟠 WA | $20,017 ↓ LOWEST | 2.67% | 3.00% | Still in 3.0% bracket at $750K | Full exempt ≤$430K |
| 🟡 SA | $28,830 | 3.84% | 5.50% | 5% rate from $300K–$500K; 5.5% above $500K | No SD concession — FHOG only |
| 🟢 TAS | $25,748 | 3.43% | 4.50% | $50 min duty; 4.25% bracket from $375K | Full exempt ≤$500K |
| 🔵 ACT | $28,600 | 3.81% | 4.90% | 4.9% bracket from $500K | Full abolished FHB ≤$1M |
| 🟠 NT | ~$26,400 | ~3.52% | 4.95% | Special formula below $525K applies here | Concession ≤$650K |
5 Conveyancer Strategies to Minimise Your Transfer Duty Bill
These are the strategies conveyancers, tax lawyers, and buyer’s agents use — not the obvious advice you find on every bank website. Each tip includes the exact maths, the legal conditions that must be met, and the dollar saving you can expect.
| State | Full Exempt Ceiling | Duty at Ceiling | Duty $1 Over | Cliff |
|---|---|---|---|---|
| NSW | $800,000 | $0 | ~$28,300 | $28,300 |
| VIC | $600,000 | $0 | ~$26,770 | $26,770 |
| QLD | $700,000 | $0 | ~$23,625 | $23,625 |
| WA | $430,000 | $0 | ~$7,715 | $7,715 |
| TAS | $500,000 | $0 | ~$14,935 | $14,935 |
| ACT | $1,000,000 | $0 | ~$34,975 | $34,975 |
| Scenario | Land Value | Break-Even Year | Verdict |
|---|---|---|---|
| Owner-occ, $150K land, 3% growth | $150K | Year 34+ | ✅ Opt in — very long break-even |
| Owner-occ, $200K land, 3% growth | $200K | Year 26 | ✅ Opt in if holding <26 yrs |
| Owner-occ, $300K land, 5% growth | $300K | Year 16 | ⚠️ Model your hold period |
| Owner-occ, $400K land, 5% growth | $400K | Year 12 | ⚠️ Caution if holding 12+ yrs |
| Investor, $200K land, 3% growth | $200K | Year 9 | ❌ Pay duty if holding 9+ yrs |
| Investor, $300K land, 3% growth | $300K | Year 7 | ❌ Pay duty if holding 7+ yrs |
| Scenario — NSW FHB, $920K OTP new apartment | Amount |
|---|---|
| Contract price | $920,000 |
| Construction complete at exchange | 30% |
| OTP dutiable value ($920K × 70%) | $644,000 |
| Standard duty on $644,000 | $23,138 |
| FHB partial taper on $644K (below $800K) | Full exemption |
| Duty payable after OTP + FHB | $0 |
| FHOG (new home) | $10,000 received |
| Total benefit on $920K apartment | $33,138 + $10,000 |
Includes standard duty + surcharge duty + 5-year cumulative annual land tax surcharge. No-surcharge states (TAS/ACT/NT) pay standard duty only. Calculations based on 2025–26 rates.
| State | Surcharge Duty | Annual Land Tax | FIRB Required |
|---|---|---|---|
| NSW | 8.0% | 4.0%/yr | Yes |
| VIC | 8.0% | 2.0%/yr | Yes |
| QLD | 7.0% | 3.0%/yr | Yes |
| SA | 7.0% | 0.5%/yr | Yes |
| WA | 7.0% | 0.75%/yr | Yes |
| TAS | 0% | None | Yes |
| ACT | 0% | None | Yes |
| NT | 0% | None | Yes |
Frequently Asked Questions (FAQ) About Australian Transfer Duty
Every question buyers, investors, and property professionals ask about stamp duty in Australia — answered with 2025–26 rates, state-specific thresholds, and plain English explanations.
Stamp duty — officially called Transfer Duty in most states — is a state and territory government tax charged when you purchase property or land in Australia. It is one of the largest upfront costs in a property purchase, often exceeding $25,000–$50,000 on a typical home.
The tax is calculated as a percentage of the purchase price using progressive brackets, meaning higher-value properties attract a higher effective rate. Each state and territory sets its own rates, thresholds, and concessions entirely independently — so the duty bill on the same $750,000 property can differ by more than $16,000 depending on which state you buy in.
In Australia, the buyer always pays stamp duty. It is never a seller obligation and cannot be transferred, split, or negotiated onto the vendor as part of the sale. This is set by state legislation, not contract terms.
Stamp duty is due at or before settlement and must be funded from your own savings — it is separate from your deposit. Most states require payment within 30 days of signing the contract, or earlier if settlement occurs first. NSW and VIC require payment before the title transfer is registered with the land titles office.
Stamp duty uses progressive brackets — identical in principle to how income tax works. Each portion of the purchase price is taxed at the rate for that bracket only, not the entire price at the top rate. Here is the full NSW calculation on a $750,000 purchase:
| Bracket Range | Taxable Amount | Rate | Duty |
|---|---|---|---|
| $0 – $17,000 | $17,000 | 1.250% | $212.50 |
| $17,000 – $36,000 | $19,000 | 1.500% | $285.00 |
| $36,000 – $97,000 | $61,000 | 1.750% | $1,067.50 |
| $97,000 – $364,000 | $267,000 | 3.500% | $9,345.00 |
| $364,000 – $750,000 | $386,000 | 4.500% | $17,370.00 |
| Total Stamp Duty | $28,280 | ||
The effective rate is $28,280 ÷ $750,000 = 3.77% — much lower than the top bracket rate of 4.5%. Always compare effective rates across states when evaluating a purchase.
Stamp duty and transfer duty are the same tax. “Stamp duty” is the historical name; most states have formally renamed it “transfer duty” in their legislation. The terms are completely interchangeable in everyday use.
| State | Official Name |
|---|---|
| New South Wales | Transfer Duty |
| Victoria | Duty (Land Transfer Duty) |
| Queensland | Transfer Duty |
| Western Australia | Transfer Duty |
| South Australia | Stamp Duty (still official) |
| Tasmania | Duty |
| ACT | Duties (Conveyance Duty) |
| NT | Stamp Duty (still official) |
The following table shows standard stamp duty for owner-occupiers (not FHBs) in each state at three common price points — 2025–26 rates:
| State | $500,000 | $750,000 | $1,000,000 |
|---|---|---|---|
| NSW | $17,990 | $28,280 | $40,490 |
| VIC | $25,070 | $36,970 | $55,000 est. |
| QLD | $15,925 | $26,775 | $38,025 |
| WA | $17,765 | $20,017 | $32,114 est. |
| SA | $21,205 | $28,830 est. | $43,205 est. |
| TAS | $14,935 | $25,748 est. | $37,185 est. |
| ACT | $22,725 est. | $28,600 est. | $34,975 |
| NT | ~$13,000 | ~$26,400 | ~$39,500 |
Most first home buyers receive significant stamp duty concessions or full exemptions, but the thresholds and conditions vary considerably by state:
| State | Full Exemption Under | Partial Concession Up To | Applies To |
|---|---|---|---|
| NSW | $800,000 | $1,000,000 | New & Established |
| VIC | $600,000 | $750,000 | New & Established |
| QLD | $700,000 | $800,000 | New & Established |
| WA | $430,000 | $530,000 | New & Established |
| SA | No stamp duty concession — FHOG only | New only | |
| TAS | $500,000 | $600,000 | New & Established |
| ACT | Stamp duty abolished for FHBs under $1,000,000 | New & Established | |
| NT | $650,000 | $800,000 | New & Established |
The First Home Owner Grant (FHOG) is a direct cash payment to eligible first home buyers who purchase or build a new home. It is a separate benefit from the stamp duty concession — both can apply simultaneously.
| State | FHOG Amount | Applies To | Price Cap |
|---|---|---|---|
| QLD | $30,000 | New homes only | No price cap on grant |
| SA | $15,000 | New homes only | No price cap |
| NSW | $10,000 | New homes only | $750,000 (home + land) |
| VIC | $10,000 | New homes only | $750,000 |
| WA | $10,000 | New homes only | $750,000 south, $1M north |
| TAS | $10,000 | New homes only | No price cap |
| NT | $10,000 | New homes only | No price cap |
| ACT | Not offered | Duty abolition instead | N/A |
Since January 2023, NSW first home buyers purchasing properties up to $1,500,000 can choose between paying stamp duty upfront or opting into an annual property tax instead. This choice is permanent and cannot be changed after settlement.
Annual tax rates:
- Owner-occupiers: $400 + 0.3% of unimproved land value per year
- Investors: $1,500 + 1.1% of unimproved land value per year
When to opt in: If you plan to hold the property for fewer years than the break-even point, annual tax is cheaper. For a $850K property with a $200K land value at 3% growth, owner-occupiers break even at approximately Year 26. Investors break even much earlier at approximately Year 9 — making stamp duty the better choice for most investment holds beyond 9 years.
Foreign buyers face two layers of additional tax — a one-time surcharge duty at purchase, and an annual land tax surcharge every year they hold the property:
| State | Surcharge Duty (one-time) | Annual Surcharge Land Tax |
|---|---|---|
| NSW | +8.0% | +4.0%/yr of land value |
| VIC | +8.0% | +2.0%/yr of land value |
| QLD | +7.0% | +3.0%/yr of land value |
| SA | +7.0% | +0.5%/yr of land value |
| WA | +7.0% | +0.75%/yr of land value |
| TAS | None | None |
| ACT | None | None |
| NT | None | None |
Yes, an SMSF pays stamp duty at standard rates when purchasing property. The SMSF is treated as a trust for duty purposes and is assessed as the buyer.
Foreign surcharge trigger for SMSFs: An SMSF is classified as a “foreign person” — and therefore subject to the full foreign buyer surcharge duty — if any member holds 20% or more beneficial interest in the fund AND is a foreign person. This is assessed at the date of the contract, not settlement.
Always audit all members’ residency status with a stamp duty specialist before an SMSF purchases property. If a member recently migrated overseas, their status at contract date determines the outcome.
A discretionary (family) trust can be classified as a foreign trust — triggering the full foreign buyer surcharge — if it has any foreign beneficiaries, including potential beneficiaries. This is one of the most commonly misunderstood stamp duty rules in Australia.
Most family trust deeds use a wide beneficiary class such as “the appointor, their spouse, children, and any other person the trustee determines.” Revenue offices in NSW and VIC have taken the position that such a class could include overseas family members — making the trust potentially foreign even if no distributions have ever been made to foreign persons.
Stamp duty on your home (PPOR) is not tax-deductible at any point.
For investment properties, stamp duty is not immediately deductible as a rental expense in the year you pay it. Instead, it is added to the property’s cost base under the capital gains tax (CGT) rules. When you eventually sell the investment property, the stamp duty forms part of the cost base calculation and directly reduces your capital gain — providing a tax benefit at the point of sale, not in the year of purchase.
| Property Type | Immediate Deduction? | CGT Cost Base? |
|---|---|---|
| Principal Place of Residence (PPOR) | ❌ No | ❌ Not applicable (CGT-exempt) |
| Investment Property | ❌ No immediate deduction | ✅ Yes — reduces capital gain on sale |
| Commercial Property (business use) | ⚠️ Seek specialist advice | ✅ Yes |
Off-the-plan buyers receive a concession whereby stamp duty is calculated on a reduced “dutiable value” rather than the full contract price. The dutiable value equals the contract price multiplied by the percentage of the property not yet constructed at the contract date.
Formula: Dutiable Value = Contract Price × (100% − Construction Completion %)
Example — NSW $700,000 apartment, 40% complete at exchange:
Dutiable value = $700,000 × 60% = $420,000
Duty on $420,000 = $13,430 (vs. $26,030 on full price)
Saving = $12,600
Yes — stamp duty applies to vacant land at the standard residential bracket rates in all states. There is no blanket exemption for bare land purchases.
However, two key strategies apply to new-build buyers on vacant land:
- FHB concession: First home buyers purchasing vacant land intending to build their first home may qualify for FHB stamp duty concessions in some states. Check your state’s specific requirements.
- House and Land split: If you buy the land under one contract and the construction under a separate contract with a different party (builder), stamp duty is charged only on the land price — not land + build. On a $900K QLD budget with a 50/50 land/build split, this saves $19,350 in duty.
Landholder duty applies when an investor acquires shares or units in a company or trust that owns land in Australia, if the acquisition meets minimum thresholds. Revenue offices “look through” the entity structure and assess duty as if the underlying land had been purchased directly.
| State | Acquisition Threshold | Land Value Threshold |
|---|---|---|
| NSW | 50%+ of entity | Land valued $2M+ |
| VIC | 20%+ of entity | Land valued $1M+ |
| QLD | 50%+ of entity | Land valued $2M+ |
| WA | 50%+ of entity | Land valued $2M+ |
Stamp duty refunds are available in specific circumstances — but the process must be initiated proactively through the relevant state revenue office:
- Contract rescission before settlement: If the sale is cancelled before settlement, duty paid can be refunded (typically minus a small processing fee). Apply within 5 years of the rescission date.
- Overpayment / calculation error: Revenue offices will refund any duty overpaid due to a bracket calculation error. Check your original assessment notice carefully.
- Off-the-plan rescission: If you rescind an OTP contract within the cooling-off period or under a developer’s statutory rescission rights, duty paid is refundable.
- Foreign buyer becomes PR/citizen: Some states (NSW) allow foreign buyers who subsequently become permanent residents or Australian citizens to apply for a refund of the surcharge duty within a specified timeframe. Check current state rules as these provisions change.
Yes — most states provide full or partial stamp duty exemptions for property transfers between spouses, married couples, or de facto partners, particularly for the family home (PPOR). Key conditions typically include:
- The property must be the principal place of residence of both parties
- The transfer must be between legal spouses or registered/qualifying de facto partners
- The transfer must not be a commercial transaction (i.e. full market value must not be changing hands as consideration)
Relationship breakdown (divorce/separation): Transfers made as part of a genuine Family Court settlement or binding financial agreement following relationship breakdown are exempt from stamp duty in all states. This is a significant and commonly used exemption that does not require the property to be a PPOR.
In most cases, stamp duty cannot be added to your home loan and must be funded from genuine savings. Lenders assess your borrowing capacity against the security value of the property — stamp duty adds nothing to that security, so most lenders will not lend money specifically for this purpose.
Exceptions:
- If you have sufficient equity (LVR below 80%), some lenders allow stamp duty to be capitalised into the loan. This increases your total debt and the interest you pay over the life of the loan.
- Some lenders allow stamp duty to be included in a top-up loan post-settlement, secured against the property — but this requires sufficient equity at the time of purchase.
- Guarantor loans may effectively “fund” stamp duty by allowing borrowing above 80% LVR without LMI — but this is a structural solution, not a direct stamp duty loan.
Use the calculator above for a precise bracket-by-bracket breakdown — with FHB concessions, foreign surcharges, SMSF/trust checks, and a downloadable PDF settlement report.
All figures based on 2025–26 state revenue office rates. Stamp duty rules change annually — always verify with your state revenue office or a licensed conveyancer before exchanging contracts. This content is educational only and does not constitute legal or financial advice. Rates: Revenue NSW · State Revenue Office VIC · Queensland Revenue · RevenueWA · RevenueSA · State Revenue Office TAS · ACT Revenue Office · NT Treasury.
Legal Disclaimer, State Revenue Sources & Editorial Transparency
How this calculator is built, maintained & verified| State | Official Source | 2025–26 Verified |
|---|---|---|
| NSW | Revenue NSW | ✓ 1 Jul 2025 |
| VIC | State Revenue Office VIC | ✓ 2025–26 |
| QLD | Queensland Revenue Office | ✓ 2025–26 |
| WA | Department of Finance WA | ✓ 2025–26 |
| SA | RevenueSA | ✓ 2025–26 |
| TAS | State Revenue Office TAS | ✓ 2025–26 |
| ACT | ACT Revenue Office | ✓ 2025–26 |
| NT | NT Territory Revenue Office | ✓ 2025–26 |
This calculator is provided for general educational and informational purposes only. It is intended to give users a reasonable estimate of stamp duty (transfer duty) payable on a property transaction in Australia based on publicly available 2025–26 rate tables.
This tool does not constitute financial, legal, taxation, or conveyancing advice of any kind. The output of this calculator should not be relied upon as a substitute for formal professional advice from a licensed conveyancer, solicitor, registered tax agent, or state revenue office.
Actual transfer duty assessments are made by the relevant state or territory revenue office based on the specific facts of each transaction, including the verified dutiable value, buyer eligibility, property type, and applicable concessions at the date of the contract. Revenue office assessments may differ from this calculator’s estimates.
This calculator does not cover: duty on commercial transactions, leases, mortgages, or business assets; duty on deceased estate distributions; duty on compulsory acquisitions; grants-in-lieu arrangements; corporate reconstruction exemptions; charitable organisation exemptions; or any transaction-specific exemption, ruling, or private binding ruling issued by a revenue office.
USFinanceCalculators.com, its owners, operators, and contributors accept no liability for any loss, damage, or financial consequence arising from use of or reliance on this calculator. All results are estimates only.
Primary Sources: State Revenue Offices (SRO) & ATO Guidelines
Direct links to all 8 state & territory revenue offices + national bodiesAll rate tables in this calculator are derived from the official government sources listed below. For legally binding duty assessments, use the government’s own calculators or lodge with your state revenue office.
📍 State & Territory Revenue Offices
🏡 First Home Buyer Resources
🇦🇺 National Government Bodies
⏰ Next scheduled rate review: After 1 July 2026 state budgets. Subscribe to our newsletter or bookmark this page to receive an alert when rates are updated for 2026–27.
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