Estimate stamp duty (transfer duty) on any Australian residential property. Covers all eight states and territories, with First Home Buyer concessions, foreign buyer surcharges, and off-the-plan rules built in.
What stamp duty is, and why it varies by state
Stamp duty (formally called transfer duty in NSW and QLD, land transfer duty in VIC, conveyance duty in ACT, and stamp duty in SA, WA, TAS, and NT) is a state tax on the transfer of real property from one owner to another. It's calculated as a percentage of the dutiable value, almost always the purchase price, and is the single largest transaction cost when buying a home in Australia.
It's a state tax, not a federal one. Each state legislates its own brackets, rates, concessions, and surcharges, which is why the same $850,000 home can carry $34,000 of duty in one state and $46,000 in another. No federal harmonisation exists or is on the horizon.
For most owner-occupiers, stamp duty is between 3% and 5.5% of the purchase price after concessions. Investors and foreign buyers typically pay more.
Stamp duty by state — what to expect
The calculator above pre-populates brackets for whichever state you select. Quick orientation:
- New South Wales — Tiered brackets up to 7% in the top band. Generous First Home Buyer thresholds (raised in 2023–2024). Significant foreign buyer surcharge.
- Victoria — Top marginal rate is the highest in the country. FHB exemption and concession bands are reasonably generous. Foreign buyer surcharge applies.
- Queensland — Lower headline rates than NSW or VIC. FHB concessions favour modestly priced homes. Foreign buyer surcharge applies to all foreign acquisitions of residential land.
- Western Australia — Mid-range rates. FHB concessions are price-capped lower than the eastern states. Foreign buyer surcharge applies.
- South Australia — Standard residential rates with limited FHB concessions for established homes (more for off-the-plan apartments). Foreign buyer surcharge applies.
- ACT — Stamp duty is being phased out over 20 years (started 2012) and replaced with higher general rates. Currently mid-band.
- Tasmania — Standard rates. FHB duty concession applies up to a price threshold for established homes.
- Northern Territory — Standard rates. Currently no foreign buyer surcharge. Targeted FHB and senior buyer concessions.
For state-specific brackets and current thresholds, select the state in the calculator above or check the linked state revenue office.
First Home Buyer concessions explained
Every state offers some form of FHB concession, but the architecture is similar across states:
- Exemption band — properties below a lower threshold attract zero duty
- Concession band — properties between the lower and upper thresholds get a sliding partial concession
- Full duty — properties above the upper threshold pay the same as any other buyer
The thresholds and the concession curve differ widely. NSW and VIC currently have the most generous upper thresholds; WA and SA are tighter. Some states require the home to be a new build (not established) for the FHB concession to apply.
To qualify, you typically must:
- Be 18 or older
- Be an Australian citizen or permanent resident (a few states allow temporary residents in narrow cases)
- Have never previously owned a home in Australia
- Intend to live in the property for a minimum continuous period (often 6–12 months) starting within 12 months of settlement
These are concessions on stamp duty, not on the loan or deposit. Separate FHB schemes (FHOG, FHSS, the Home Guarantee Scheme) layer on top — covered in the first home buyer scheme guide.
Foreign buyer surcharge duty
Most Australian states impose an additional duty on foreign buyers of residential property, typically called the foreign purchaser additional duty or surcharge duty. The rate is 7–9% of the purchase price, applied on top of standard stamp duty.
A "foreign buyer" usually means anyone who is not an Australian citizen, permanent resident, or New Zealand citizen with a Special Category Visa. Temporary residents are foreign for surcharge purposes in most states.
The surcharge can also apply to Australian-incorporated companies and trusts where the controlling interest is held by foreign persons — relevant for any structured purchase. Get specific advice if buying through a trust or company structure.
When stamp duty is paid
Almost always at or before settlement. Your conveyancer or solicitor pays the duty to the state revenue office on your behalf, using funds you transfer to them ahead of settlement.
State-specific timing:
- NSW — within 3 months of contract date, or at settlement, whichever comes first
- VIC — at or before settlement
- QLD — within 30 days of settlement
- Other states — generally at or before settlement; specific windows in revenue office documentation
Late payment attracts interest and penalty fees, so this is one of the deadlines your conveyancer will not let slip.
Can stamp duty be added to my home loan?
Sometimes — if the resulting LVR stays within the lender's cap (usually 95%, occasionally up to 98% with LMI). Capitalising stamp duty means:
- You borrow more, so your repayment goes up
- You pay interest on the duty for the life of the loan
- LMI premium is calculated on the higher loan amount
- Your equity position at settlement is lower
It's a cashflow lever for buyers who can service the higher repayment but can't bring more cash to settlement. It is not a saving — over a 30-year loan, capitalising $35,000 of duty at 6% costs roughly $40,000 in extra interest. Use the Mortgage Repayment Calculator to model the impact on your monthly repayment.
Off-the-plan and new build concessions
Several states offer concessions when buying off-the-plan apartments or townhouses. The mechanism: stamp duty is assessed on the value of the land plus any construction completed at contract date, rather than the full final price. On a partially built or pre-construction development, the dutiable value can be a fraction of the contract price, and the concession can save tens of thousands.
VIC operates the best-known regime, with two parallel pathways currently:
- Standard concession — available to first home buyers (post-deduction value capped at $750,000) and owner-occupiers (capped at $550,000 post-deduction).
- Temporary expanded concession — extended in mid-2025 to run until 20 October 2026, available to any buyer (including investors and non-first-home-buyers) of a strata-titled apartment, unit, or townhouse, with no purchase price threshold. The Victorian government extended this to stimulate apartment construction.
NSW, QLD, and WA operate narrower equivalents — typically restricted to first home buyers or owner-occupiers under price thresholds.
Eligibility for the standard concessions typically requires:
- The contract is genuinely off-the-plan, with material construction yet to be completed
- The buyer intends to occupy the property as a primary residence
- The purchase price (or the buyer's income) is below a cap
Off-the-plan duty rules change frequently and the savings are large enough to be worth verifying with the state revenue office or a conveyancer before settling on a property.
Frequently asked questions
How accurate is this stamp duty calculator?
It uses the published transfer duty brackets and rates for each Australian state and territory, refreshed against revenue office data. The result is a close estimate but not a settlement statement. Final duty is calculated by your conveyancer using your specific contract terms — chattel adjustments, contemporaneous transfers, and unusual concessions can move the number. Use this for budgeting; verify with your conveyancer before settlement.
Why does stamp duty vary so much by state?
Stamp duty is a state tax, not a federal one. Each state legislates its own brackets, rates, concessions, and surcharges. The same $800,000 home can attract roughly $32,000 of duty in one state and $43,000 in another, with completely different First Home Buyer treatment. There is no national stamp duty — you pay it to the state where the property sits.
What concessions exist for First Home Buyers?
Almost every state offers some FHB concession, but the structure varies: full exemption up to a threshold, then a sliding partial concession, then full duty above the upper threshold. NSW and VIC have the most generous thresholds; WA and SA are tighter. Some states require the home to be a new build rather than established. The calculator applies the relevant concession automatically when you tick the FHB box and pick the state.
How much is the foreign buyer surcharge?
Most states impose an additional duty on foreign buyers of residential property — typically 7–9% of the purchase price, applied on top of the base transfer duty. NSW and VIC sit at the top of the range. The ACT applies a smaller annual land tax surcharge instead. The Northern Territory currently has no foreign buyer surcharge. The calculator applies the relevant rate when you flag foreign buyer status.
When do I have to pay stamp duty?
At or before settlement, in almost every state. Specific deadlines vary: NSW requires payment within three months of contract date or at settlement (whichever is earlier); VIC requires it at settlement; QLD allows up to 30 days post-settlement. Your conveyancer or solicitor settles the duty on your behalf as part of settlement funds, so you transfer the cash to them ahead of the settlement date.
Can stamp duty be added to my home loan?
Sometimes. Most lenders allow you to capitalise stamp duty into the loan only if the resulting LVR stays within their cap — usually 95% or 98% of the property value including LMI. Capitalising means borrowing more, paying interest on the duty for the life of the loan, and exposing yourself to higher LMI. It's a cashflow tool, not a saving.
What are off-the-plan stamp duty concessions?
Off-the-plan concessions assess stamp duty on the value of the land plus any construction completed at the contract date — not the final completed price. The saving can be substantial on apartments and townhouses. VIC has both a standard concession (price-capped — currently $550,000 post-deduction for owner-occupiers, $750,000 for first home buyers) and a temporary expanded concession running to 20 October 2026 that's open to any buyer of a strata-titled apartment, unit, or townhouse with no thresholds. NSW, QLD, and WA have narrower equivalents. Eligibility for the standard concession usually requires that you intend to occupy the property and that the contract is genuinely off-the-plan (not a near-complete build).
Do I pay stamp duty if I'm refinancing?
No — stamp duty applies on transfers of property ownership, not on changes to the loan. Refinancing your mortgage with a new lender doesn't trigger duty. Transferring property into a trust, between spouses, or to a related entity may trigger duty depending on the state and the nature of the transfer; specialist concessions exist for some of these in some states.
Are there exemptions for buying from family or as a gift?
A few — but narrow. Most states exempt certain spousal transfers (e.g. transfers between married/de facto partners adding a name to title) and some farm-related transfers between family members. Gifts of property are generally still dutiable on the market value of the property at transfer. Get specific legal advice before assuming an exemption applies — wrong assumptions are expensive to unwind.
What about land tax — is that the same as stamp duty?
No. Stamp duty is a one-off tax paid when you buy. Land tax is an annual tax on the unimproved value of land you own, charged by the state. Owner-occupied homes are usually exempt from land tax; investment properties and second homes typically attract it once total landholdings exceed a state threshold. Different tax, different timing, different rules.
Does the ACT really not charge stamp duty?
The ACT is mid-way through a 20-year transition (started in 2012) that progressively reduces stamp duty in exchange for higher annual general rates and land tax. ACT stamp duty still exists but at a much lower rate than other states; the trade-off is that holding costs are higher. The calculator reflects current ACT rates.
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Last updated: 27 April 2026