How stamp duty works in Australian Capital Territory
Stamp duty — known as transfer duty in some jurisdictions — is a state-levied tax on property purchases. ACT duty is administered by ACT Revenue Office and calculated on the dutiable value of the property using progressive marginal rates.
The ACT Revenue Office charges conveyance duty on a sliding scale, and — unusually — owner-occupiers pay a lower scale than investors. These are the owner-occupier rates:
| Dutiable value | Duty payable |
|---|---|
| $300,001 – $500,000 | $1,608 + 3.4% of the value above $300,000 |
| $500,001 – $750,000 | $8,408 + 4.32% of the value above $500,000 |
| $750,001 – $1,000,000 | $19,208 + 5.9% of the value above $750,000 |
| Over $1,455,000 | a flat 4.54% of the entire value |
Investors pay a higher scale (for example $15,720 versus $12,728 on a $600,000 home). Eligible buyers under the income-tested Home Buyer Concession Scheme pay no duty up to $1,020,000. The ACT has no foreign buyer surcharge.
Worked example
On a $600,000 home, an eligible owner-occupier pays the concessional scale:
| Dutiable value | $600,000 |
| Base duty (first $500,000) | $8,408 |
| 4.32% on the next $100,000 | $4,320 |
| Conveyance duty (owner-occupier) | $12,728 |
| Same purchase as an investor | $15,720 |
Under the income-tested Home Buyer Concession Scheme, an eligible buyer would pay $0 on a property up to $1,020,000.
Key ACT rules
- ACT is transitioning from stamp duty to land tax over a long phase-out.
- Owner-occupiers and investors pay different conveyance-duty scales.
- Home Buyer Concession Scheme uses an income test (property value cap $1,020,000).
- No foreign buyer surcharge applies in the ACT.
First home buyer concessions
Home Buyer Concession Scheme (HBCS): eligible buyers pay no duty on a property up to $1,020,000, subject to a total household income test (not restricted to first-home buyers).
Foreign buyer surcharge
ACT does not currently impose a specific foreign buyer surcharge. Always verify with ACT Revenue Office before transacting.
Official ACT resources
ACT Revenue Office — transfer duty page
Frequently asked questions
How is stamp duty calculated in Australian Capital Territory?
Stamp duty (transfer duty) in ACT is calculated on a sliding scale against the dutiable value of the property — usually the contract price or market value, whichever is higher. Use the calculator above to estimate the duty payable for your purchase scenario.
What first home buyer concessions are available in ACT?
Home Buyer Concession Scheme (HBCS): eligible buyers pay no duty on a property up to $1,020,000, subject to a total household income test (not restricted to first-home buyers).
Is there a foreign buyer surcharge in ACT?
ACT does not currently impose a specific foreign buyer surcharge. Always confirm the latest position with ACT Revenue Office before signing a contract.
Where can I confirm the official ACT stamp duty rates?
Stamp duty rates and concession thresholds are published by ACT Revenue Office. The calculator on this page is an estimate only — confirm exact figures with the revenue office or your conveyancer before settlement.