Stamp Duty Calculator NT: Complete 2025 Guide to Transfer Duty

Purchasing property in the Northern Territory typically involves stamp duty—which may represent one of the largest upfront costs buyers face. A $500,000 home in Darwin could attract approximately $23,929 in stamp duty, while a $700,000 property might incur around $34,650. For property developers and investors, understanding these costs is generally considered essential for accurate feasibility modelling and project budgeting.

The Northern Territory offers Australia’s most investor-friendly stamp duty environment, with no foreign buyer surcharges and no land tax—making it uniquely attractive for international purchasers and property investors. While general first home buyer stamp duty concessions don’t exist, the Territory compensates with Australia’s most generous grant program: the $50,000 HomeGrown Territory Grant for new homes. This comprehensive guide covers current NT stamp duty rates for 2025-26, the HomeGrown Territory grants, the House and Land Package Exemption, and payment processes. Whether you’re purchasing your first home, investing in residential property, or developing a new project, this guide aims to provide the calculator-ready information you may need.

Current NT Stamp Duty Rates (2025-26)

The Northern Territory operates a fundamentally different stamp duty calculation system compared to other Australian states. Under the Stamp Duty Act 1978, duty is calculated using flat rates applied to the entire property value—not progressive marginal rates like NSW or Victoria.

This creates distinct “cliff edges” where crossing into a higher bracket applies that rate to your full purchase price, rather than just the excess above the threshold.

Standard Transfer Duty Rate Table

The following rates apply to all property transfers in the Northern Territory, including residential, commercial, and investment properties:

Important: In the formula for properties under $525,000, V = property value divided by 1,000. The formula produces a result in dollars.

Unlike most other states, the NT applies identical rates regardless of property type or buyer intention—there are no separate rates for owner-occupiers versus investors, and no premium property surcharges beyond the standard brackets.

How to Calculate Your Stamp Duty

Understanding how to calculate NT stamp duty may help you verify quotes and plan your budget more accurately. The calculation method differs significantly from other states.

Example 1: $400,000 property (formula-based)

1. V = 400,000 ÷ 1,000 = 400
2. D = (0.06571441 × 400²) ÷ 1000 + (15 × 400)
3. D = (0.06571441 × 160,000) ÷ 1000 + 6,000
4. D = 10,514.31 ÷ 1000 + 6,000
5. Total duty: $10,514 + $6,000 = $16,514

Example 2: $500,000 property (formula-based)

1. V = 500,000 ÷ 1,000 = 500
2. D = (0.06571441 × 500²) ÷ 1000 + (15 × 500)
3. D = (0.06571441 × 250,000) ÷ 1000 + 7,500
4. D = 16,428.60 ÷ 1000 + 7,500
5. Total duty: $16,429 + $7,500 = $23,929

Example 3: $700,000 property (flat rate)

Since this exceeds $525,000, the flat 4.95% rate applies to the entire value:

• Total duty: $700,000 × 4.95% = $34,650

Example 4: $1,500,000 property (flat rate)

• Total duty: $1,500,000 × 4.95% = $74,250

The “Cliff Edge” Effect

The transition from formula-based calculation to flat rates creates a notable jump in duty:

Crossing from $525,000 to $530,000—a $5,000 increase in property value—results in approximately $2,600 additional duty. Buyers should consider this threshold when negotiating purchase prices.

Quick Reference: Stamp Duty at Common Price Points

Note: Calculations based on standard rates. Actual amounts may vary based on individual circumstances.

For quick estimates, the Territory Revenue Office provides an online calculator that may help verify your calculations.

First Home Buyers: Grants Replace Stamp Duty Concessions

The Northern Territory does not offer general first home buyer stamp duty exemptions or concessions for property purchases. The previous First Home Owner Discount scheme ended on 30 June 2021. This represents a significant difference from states like NSW, Victoria, and Queensland, which provide substantial stamp duty relief for first buyers.

However, the NT compensates through Australia’s most generous grant programs under the HomeGrown Territory initiative.

HomeGrown Territory Grant: Up to $50,000

The HomeGrown Territory Grant replaced the traditional First Home Owner Grant in October 2024, offering significantly higher amounts:

Key features:

• No property value cap—the grant applies regardless of purchase price
• Not means tested—no income or asset limits
• Must reside for 12 continuous months as principal place of residence
• Move in within 12 months of settlement or completion

Grant Eligibility Requirements

To qualify for the HomeGrown Territory Grant, you generally must meet the following criteria under the Territory Revenue Office eligibility requirements:

Age and citizenship:

• At least one applicant must be 18 years or older
• At least one applicant must be an Australian citizen or permanent resident
• New Zealand citizens holding Special Category Visas (Subclass 444) may also qualify

Prior property ownership:

• You must never have owned residential property anywhere in Australia
• This includes property held by your spouse or de facto partner, even if they’re not on the new property’s title
• Never previously received a First Home Owner Grant in any Australian state or territory

Residence requirements:

• You must occupy the property as your principal place of residence
• Move in within 12 months of settlement (or completion for new builds)
• Live there continuously for at least 12 months

What Qualifies as a “New Home”?

For the $50,000 new home grant, eligible properties generally include:

• Newly constructed homes that have never been previously occupied or sold as a place of residence
• Off-the-plan purchases of apartments, units, or townhouses
• House and land packages where the house has never been occupied
• Owner-builder homes (grant paid on completion)
• Substantially renovated homes where renovations constitute a taxable supply for GST purposes

Properties that do NOT qualify for the $50,000 grant:

• Any property previously occupied as a residence
• Any property previously sold as a place of residence
• Display homes used for sales purposes
• Established homes (eligible for $10,000 grant instead)

How to Apply

Applications are typically lodged through your bank or lender as part of the settlement process—the grant is paid directly to your nominated account at settlement. Alternatively, you can apply directly to the Territory Revenue Office after settlement.

Combined Benefits for First Home Buyers

A first home buyer purchasing a new home in the NT may receive:

While first home buyers still pay full stamp duty (unlike NSW or Victoria), the $50,000 grant may more than offset the duty on properties under approximately $1 million—making NT competitive with states that offer duty exemptions.

House and Land Package Exemption: Complete Stamp Duty Relief

The House and Land Package Exemption (HLPE) provides complete stamp duty relief for qualifying purchases—making it the NT’s only true stamp duty concession for home buyers.

Current HLPE Details

Eligibility Requirements

To qualify for the House and Land Package Exemption:

Transaction structure:

• Must be a single contract purchasing both house and land together from a building contractor
• The building contractor must have previously acquired the land from a developer and paid stamp duty on that acquisition
• The home must be new and detached (not previously occupied)

Residence requirements:

• You must occupy the property as your principal place of residence
• Move in within 12 months of completion
• Live there for at least 6 continuous months

What’s NOT eligible:

• Established homes
• Apartments, units, or townhouses (strata properties)
• Separate land and building contracts
• Properties not intended as principal residence

HLPE Worked Example

A buyer purchasing a $600,000 house-and-land package:

Without HLPE:

• Stamp duty: $29,700

With HLPE:

• Stamp duty: $0
• Total saving: $29,700

For first home buyers who also qualify for the HomeGrown Grant:

This combination makes the NT exceptionally attractive for first home buyers purchasing new house-and-land packages.

No Foreign Purchaser Surcharge: NT’s Major Advantage

The Northern Territory does not impose any foreign purchaser stamp duty surcharge. Along with the ACT, the NT is one of only two Australian jurisdictions without this additional duty—making it uniquely attractive to overseas investors and foreign buyers.

Foreign Buyer Surcharge Comparison

Impact on Foreign Buyers

For a $1,000,000 residential property purchased by a foreign person:

A foreign buyer purchasing in the NT saves $80,000–$90,000 compared to purchasing the same property in NSW or Victoria.

Since no surcharge exists, NT legislation contains no specific definition of “foreign person” for stamp duty purposes—all buyers pay identical rates regardless of citizenship or residency status.

Foreign Buyers and the HomeGrown Grant

While the NT doesn’t impose stamp duty surcharges on foreign buyers, the HomeGrown Territory Grant does require Australian citizenship or permanent residency. Foreign buyers on temporary visas pay standard stamp duty without grant eligibility.

No Pensioner Stamp Duty Concession

The Northern Territory does not currently offer any pensioner or concession card holder stamp duty relief. The Senior, Pensioner and Carer Concession (SPCC), which previously provided a $10,000 flat discount, closed on 30 June 2021 and has not been reinstated.

This represents a gap compared to states like Victoria, which offers full exemptions up to $600,000 for pensioners.

Pensioners purchasing property in the NT pay standard stamp duty rates, though they may qualify for the HomeGrown Territory Grant if meeting first home buyer criteria.

No Off-the-Plan Concession

The NT does not offer the traditional off-the-plan stamp duty concession found in Victoria and some other states, where duty is calculated on land value or construction progress at contract date.

Alternative: House and Land Package Exemption

The HLPE functions as the Territory’s alternative for new construction, providing complete exemption rather than reduced calculation. However, it applies only to:

• Detached houses (not apartments or townhouses)
• Single contracts from building contractors
• Properties intended as principal residence

Off-the-plan apartment purchases attract full stamp duty on the contract price, with no reduction for construction value.

Payment Process and Deadlines

When is Stamp Duty Payable?

Under the Stamp Duty Act 1978, stamp duty in the Northern Territory must be paid within 60 days of:

• The contract becoming unconditional, OR
• Settlement/completion

This is more generous than NSW (3 months) or Queensland (30 days from unconditional).

How Stamp Duty is Paid

Stamp duty is typically paid through your solicitor or conveyancer. The Territory Revenue Office does not offer full online lodgement—documents must be submitted:

By mail: Territory Revenue Office GPO Box 1974 Darwin NT 0801

In person: Level 14, Charles Darwin Centre 19 The Mall, Darwin

Payment methods accepted:

• Electronic Funds Transfer (EFT)—preferred
• Cheque payable to “Receiver of Territory Monies”
• Cash (in person only)
• Credit cards are NOT accepted

Late Payment Consequences

Failing to pay stamp duty within the required timeframe may result in significant penalties under the Taxation Administration Act 2007:

Interest charges:

• Current rate: Market rate plus 8% premium, calculated daily
• Applied from the due date until payment
• Interest under $20 may be waived at Commissioner’s discretion

Penalty tax:

• 25% of unpaid duty for failure to take reasonable care
• 50% for recklessness
• 75% for intentional non-compliance
• May be reduced in mitigating circumstances

Practical impact:

• Title registration cannot proceed until duty is paid
• Settlement may be delayed
• Documentation must be retained for a minimum of 5 years

Recent and Upcoming Changes

Changes Currently in Effect

Key Upcoming Deadlines

No Changes Announced

The NT Government has not announced:

• Changes to standard stamp duty rates or brackets
• Introduction of foreign buyer surcharges
• Reinstatement of pensioner concessions
• Introduction of land tax
• Changes to the $525,000 formula threshold

The NT remains unique in having no land tax alongside no foreign buyer surcharge—making it attractive for property investors seeking to minimise holding costs.

Stamp Duty Comparison: NT vs Other States

For developers and investors operating across multiple states, understanding how the Northern Territory compares may be helpful:

Northern Territory’s key differentiators:

• No foreign buyer surcharge—unique advantage alongside ACT
• No land tax—significant ongoing savings for investors
• Flat rate calculation—simpler than marginal systems
• $50,000 HomeGrown Grant—Australia’s highest state/territory grant
• House and Land Package Exemption—complete duty relief for qualifying purchases
• No pensioner concession—unlike Victoria and ACT

Frequently Asked Questions

How much is stamp duty on a $500,000 house in NT?

For a $500,000 property in the Northern Territory, stamp duty would be approximately $23,929. This applies to all buyers—there are no general first home buyer stamp duty concessions in the NT. However, first home buyers may receive the $50,000 HomeGrown Territory Grant (for new homes) or $10,000 (for established homes), which may offset most or all of the duty payable.

How much is stamp duty on a $700,000 house in NT?

For a $700,000 property, stamp duty would be $34,650 (4.95% of the full value). First home buyers purchasing a new home at this price could receive the $50,000 HomeGrown Grant, resulting in a net benefit of $15,350 toward their purchase.

How much is stamp duty on a $1 million property in NT?

For a $1,000,000 property:

• Standard duty: $49,500 (4.95% of full value)
• First home buyers purchasing a new home would receive a $50,000 grant, slightly exceeding the duty payable

Is there a first home buyer stamp duty exemption in NT?

No. The Northern Territory does not offer general stamp duty exemptions or concessions for first home buyers. The only stamp duty exemption available is the House and Land Package Exemption for qualifying purchases from building contractors.

However, the $50,000 HomeGrown Territory Grant for new homes may more than offset stamp duty for most properties, effectively providing similar or better outcomes than stamp duty exemptions in other states.

Do foreign buyers pay extra stamp duty in NT?

No. The Northern Territory is one of only two Australian jurisdictions (along with the ACT) that does not impose a foreign purchaser stamp duty surcharge. Foreign buyers pay identical stamp duty rates to Australian citizens and permanent residents.

Can I add stamp duty to my mortgage?

Generally, no. Most lenders do not allow stamp duty to be added to your home loan in the Northern Territory. You typically need to pay stamp duty from your own savings or deposit funds. Some lenders may offer limited stamp duty capitalisation in specific circumstances—speak with your mortgage broker.

When do I pay stamp duty in NT?

Stamp duty must be paid within 60 days of the contract becoming unconditional or settlement occurring (whichever is earlier). This is more generous than several other states. Your solicitor or conveyancer typically manages this process.

Is stamp duty tax deductible in NT?

For investment properties, stamp duty generally cannot be claimed as an immediate tax deduction. Instead, it’s typically added to the cost base of the property and may reduce capital gains tax when you eventually sell. For properties held for rental income, the stamp duty forms part of your acquisition costs. Consult with a tax professional for advice specific to your circumstances.

What’s the stamp duty on a $2 million property in NT?

For a $2,000,000 property:

• Standard duty: $99,000 (4.95% of full value)

This applies equally to Australian residents and foreign buyers—there is no foreign surcharge in the NT.

Do pensioners get a stamp duty concession in NT?

No. The Northern Territory does not currently offer any pensioner or concession card holder stamp duty relief. The previous Senior, Pensioner and Carer Concession closed on 30 June 2021 and has not been reinstated.

What’s the difference between NT stamp duty and other states?

The main differences are:

1. Flat rate system: NT applies the same rate to your entire property value once you exceed a threshold, rather than progressive marginal rates
2. No foreign buyer surcharge: Foreign buyers pay the same as locals
3. No land tax: Property investors face no ongoing land tax liability
4. No FHB stamp duty relief: Instead, the NT offers grants ($50,000 for new homes)
5. 60-day payment deadline: More generous than NSW (3 months) or QLD (30 days)

Can I get stamp duty refunded if the sale falls through?

In some circumstances, you may be entitled to a refund or reassessment of stamp duty if:

• The contract is rescinded (cancelled by mutual agreement)
• The contract is annulled, voided, or terminated
• The transfer doesn’t proceed

You typically need to apply to the Territory Revenue Office within specific timeframes. If settlement has already occurred and title has transferred, refunds are generally not available.

How does stamp duty work for company purchases?

When a company purchases property, standard stamp duty rates apply to the property transfer. Since the NT doesn’t have a foreign buyer surcharge, foreign-owned companies pay the same rates as Australian-owned entities.

Corporate structures don’t provide stamp duty advantages in the NT but may be used for asset protection or succession planning purposes.

Is the $50,000 First Home Owner Grant still available?

Yes, the $50,000 HomeGrown Territory Grant is available for first home buyers purchasing new homes with contracts entered into before 30 September 2026. For established homes, a $10,000 grant is available for contracts before 30 September 2025.

What’s the House and Land Package Exemption?

The HLPE provides complete stamp duty exemption for buyers purchasing new house-and-land packages from building contractors. Key requirements include:

• Single contract from a building contractor
• New, detached home (never occupied)
• Must be principal place of residence
• Live there for at least 6 months within 12 months of completion
• Available until 30 June 2027

Developer Considerations

For property developers, stamp duty represents a significant project cost that must be accurately factored into feasibility analysis. The NT’s unique rate structure and incentive programs create specific opportunities and considerations.

Acquisition Costs

When modelling site acquisition:

Development site purchases:

• Standard duty rates apply to all property acquisitions
• The 4.95% flat rate applies to sites valued $525,001–$2,999,999
• No premium property surcharge exists (unlike NSW)
• Same rates apply regardless of property type (residential, commercial, industrial)

Corporate structures:

• Purchasing through a company or trust doesn’t reduce stamp duty on property transfers
• Since May 2023, non-land interests (goodwill, business names) are no longer dutiable
• Duty applies to property transfers regardless of entity type

Foreign investor structures:

• No foreign buyer surcharge means international investors face identical costs to Australian buyers
• Joint ventures with foreign capital partners require no special structuring for stamp duty purposes
• This represents a significant competitive advantage for attracting overseas investment

Buyer Capacity Impact

Stamp duty directly affects your end buyers’ purchasing capacity, which influences project pricing and sales velocity:

First home buyer market—new homes:

• Buyers pay full stamp duty but receive $50,000 HomeGrown Grant
• Net benefit positive for properties under ~$1 million
• Marketing can emphasise “$50,000 grant—Australia’s highest”
• House-and-land packages offer complete duty exemption plus grant

First home buyer market—established homes:

• Full stamp duty payable with only $10,000 grant (until September 2025)
• Less favourable than most other states
• Consider pricing strategies below the $525,000 formula threshold

Investor market:

• Full standard rates apply—no home concession rates like Queensland
• No land tax creates ongoing savings that may offset higher upfront duty
• Foreign investors face no surcharges—significant marketing advantage

Development Feasibility Modelling

When building your development feasibility model, stamp duty affects multiple line items:

Feasly’s feasibility software enables developers to model stamp duty impacts on both acquisition costs and end-buyer affordability, helping optimise project pricing and target market positioning.

Worked Example: Development Site Acquisition

A developer is acquiring a $2,500,000 development site in Darwin:

• Site falls within $525,001–$2,999,999 bracket
• Flat rate of 4.95% applies to entire value
• Total acquisition duty: $2,500,000 × 4.95% = $123,750

This represents 4.95% of the land cost—a material input to the feasibility model.

Marketing to First Home Buyers: NT’s Unique Position

The combination of the HomeGrown Grant and HLPE creates distinct marketing opportunities:

For house-and-land packages:

• $0 stamp duty (HLPE) + $50,000 grant = up to $79,700 benefit on a $600,000 package
• “Pay zero stamp duty AND receive $50,000” messaging
• Strongest incentives for detached new homes

For off-the-plan apartments:

• Full stamp duty applies (no HLPE for strata)
• $50,000 grant partially offsets duty
• Net positive benefit for properties under ~$1 million

Competitive messaging:

• “NT offers Australia’s highest first home buyer grant”
• “No foreign buyer surcharges—same rates for everyone”
• “No ongoing land tax—lower holding costs than any state”

Comparison with Interstate Projects

For developers operating across multiple states, NT has distinct characteristics:

The NT’s combination of highest grant, house-and-land exemption, no foreign surcharge, and no land tax creates unique advantages for specific development types and buyer profiles.

Official Resources

Summary

Northern Territory stamp duty operates under a unique framework that offers significant advantages for certain buyers. Key points to remember:

• Flat rate system: Properties over $525,000 attract 4.95% on the entire value (not marginal rates)—creating “cliff edges” to consider in negotiations
• No first home buyer stamp duty concessions for general purchases—the NT compensates with Australia’s highest grant ($50,000 for new homes)
• House and Land Package Exemption provides complete stamp duty relief for qualifying purchases until 30 June 2027
• No foreign buyer surcharge—unique advantage making NT attractive to international investors
• No land tax—ongoing savings for property investors
• No pensioner concession currently available
• Payment is due within 60 days of contract becoming unconditional

Critical deadlines:

• 30 September 2025: $10,000 established home grant expires
• 30 September 2026: $50,000 new home grant expires
• 30 June 2027: House and Land Package Exemption expires

For accurate calculations specific to your circumstances, use the official Territory Revenue Office calculator and consult with your solicitor or conveyancer. Rates and thresholds may change—always verify current information before making purchasing decisions.

This guide is for informational purposes only and does not constitute legal, financial, or tax advice. Individual circumstances vary, and you should seek professional advice before making property purchase decisions.