Stamp Duty Calculator SA: Complete 2025 Guide to Transfer Duty

Purchasing property in South Australia typically involves stamp duty—officially known as transfer duty—which may represent one of the largest upfront costs buyers face. A $700,000 home in Adelaide could attract approximately $32,330 in stamp duty, while a $1 million property might incur over $48,000. For property developers and investors, understanding these costs is generally considered essential for accurate feasibility modelling and project budgeting.

South Australia’s stamp duty system underwent its most significant reform in years on 6 June 2024, when the state government abolished property value caps for first home buyers purchasing new homes. This change, combined with the $15,000 First Home Owner Grant (also now uncapped), makes South Australia one of Australia’s most generous states for new home purchases—though critically, established home buyers receive no concession regardless of circumstances. This comprehensive guide covers current SA stamp duty rates for 2025-26, first home buyer exemptions, the 7% foreign ownership surcharge, 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 SA Stamp Duty Rates (2025-26)

South Australia operates a progressive nine-bracket marginal rate system under the Stamp Duties Act 1923. Duty is calculated on the property’s sale price or current market value, whichever is higher. Unlike NSW and Queensland, SA does not differentiate between owner-occupier and investor purchases—the same rates typically apply regardless of intended use.

Standard Transfer Duty Rate Table

The following rates apply to all residential and primary production property purchases in South Australia:

SA’s top marginal rate of 5.5% applies uniformly above $500,000—unlike NSW, South Australia does not impose a separate premium property surcharge for high-value purchases. This makes SA relatively competitive for luxury property acquisitions compared to states with premium rates.

Important: Commercial and industrial property transfers have been exempt from stamp duty since 1 July 2018 under Section 71DC of the Stamp Duties Act. This makes SA one of Australia’s most favourable jurisdictions for business property transactions—a significant consideration for developers acquiring commercial sites.

How to Calculate Your Stamp Duty

Understanding how to manually calculate stamp duty may help you verify quotes and plan your budget more accurately.

Example 1: $500,000 property

1. First $300,000 attracts base duty of $11,330
2. Remaining $200,000 ($500,000 - $300,000) charged at 5.0%
3. Marginal duty: $200,000 × 5.0% = $10,000
4. Total duty: $11,330 + $10,000 = $21,330

Example 2: $700,000 property

1. First $500,000 attracts base duty of $21,330
2. Remaining $200,000 ($700,000 - $500,000) charged at 5.5%
3. Marginal duty: $200,000 × 5.5% = $11,000
4. Total duty: $21,330 + $11,000 = $32,330

Example 3: $900,000 property

1. First $500,000 attracts base duty of $21,330
2. Remaining $400,000 ($900,000 - $500,000) charged at 5.5%
3. Marginal duty: $400,000 × 5.5% = $22,000
4. Total duty: $21,330 + $22,000 = $43,330

Example 4: $1,500,000 property

1. First $500,000 attracts base duty of $21,330
2. Remaining $1,000,000 ($1,500,000 - $500,000) charged at 5.5%
3. Marginal duty: $1,000,000 × 5.5% = $55,000
4. Total duty: $21,330 + $55,000 = $76,330

Quick Reference: Stamp Duty at Common Price Points

Note: First home buyer duty assumes full eligibility. “New Home” exemptions apply to contracts entered into on or after 6 June 2024 for properties never previously occupied. Established home buyers pay full duty regardless of first home buyer status. Actual amounts may vary based on individual circumstances.

For quick estimates, RevenueSA provides an online calculator that may help verify your calculations.

First Home Buyer Relief: SA’s Critical New vs Established Distinction

South Australia’s first home buyer relief underwent transformative changes on 6 June 2024, with further eligibility tightening on 13 February 2025. The key feature—and critical limitation—is that relief applies only to new homes. Unlike NSW, Victoria, and Queensland, SA first home buyers purchasing established properties receive no stamp duty concession whatsoever.

First Home Buyer Relief for New Homes (From 6 June 2024)

The 2024-25 State Budget abolished all property value caps for first home buyers purchasing new homes. Eligible buyers now pay zero stamp duty regardless of purchase price—a structure similar to Queensland’s approach.

This represents a significant change from the previous regime, which capped exemptions at $650,000 for new homes and provided sliding concessions to $700,000.

What Qualifies as a “New Home”?

Under RevenueSA’s eligible properties guidance, a new home generally includes:

• 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 where construction is completed after contract
• House and land packages where the house has never been occupied
• Substantially renovated homes where the renovation constitutes a taxable supply for GST purposes

Properties that do NOT qualify:

• Any property previously sold as a residence (even if never occupied)
• Any property previously occupied as a residence
• Display homes used for sales purposes
• Established homes, regardless of recent renovation (unless substantial renovation for GST purposes)
• Knock-down rebuild projects (excluded from 13 February 2025)

Vacant Land Relief

First home buyers purchasing vacant land with the intention to build also receive full stamp duty exemption with no value cap (from 6 June 2024). Requirements include:

• Land must be acquired to build a home that will become your principal place of residence
• You must commence construction and move into the completed home
• Only the land value is assessed—building contract costs are excluded from duty

Eligibility Requirements (Updated 13 February 2025)

To qualify for SA’s first home buyer stamp duty relief, you generally must meet the following criteria under RevenueSA’s eligibility requirements:

Citizenship and residency:

• At least one applicant must be an Australian citizen, permanent resident, or New Zealand citizen holding a Special Category Visa (Subclass 444)
• All applicants must be natural persons (not companies or trusts)
• All applicants must be at least 18 years old

Prior property ownership (tightened 13 February 2025):

• You must never have held an interest in 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
• Critical change: From 13 February 2025, any prior ownership of Australian residential property is disqualifying—previously, ownership was only disqualifying if you had resided in the property for six continuous months

Residence requirements:

• You must occupy the property as your principal place of residence
• Move in within 12 months of settlement (for completed homes) or completion (for new builds)
• You must reside in the property for a continuous 6-month period
• Renting out part of the property (such as a room or granny flat) during the residence period is permitted

Important: The Spouse/Partner Rule

Eligibility typically depends on the property history of both you and your spouse or de facto partner. If your partner has ever owned residential property anywhere in Australia—even if they’re not named on your new property’s title—you may be ineligible for first home buyer relief. This rule is frequently overlooked.

Buying with a Non-First Home Buyer

If you’re a first home buyer purchasing with someone who doesn’t qualify (such as a parent or partner who previously owned property), you may still receive a partial benefit. The exemption typically applies only to your share of the property.

Example: You qualify as a first home buyer and purchase a $600,000 new home 50/50 with your partner who previously owned property:

• Your share (50%): Exempt from duty ($0)
• Partner’s share (50%): Standard duty on $300,000 (~$11,330)
• Total duty: approximately $11,330

This remains a significant saving compared to full duty of approximately $26,830 on the whole property.

No Relief for Established Home Buyers

This bears repeating: South Australia offers no stamp duty concession for first home buyers purchasing established homes. A first home buyer purchasing a $700,000 established property pays the same $32,330 in stamp duty as any other buyer. This represents a significant disadvantage compared to:

• NSW: Exemption up to $800,000, concession to $999,999
• Victoria: Exemption up to $600,000, concession to $750,000
• Queensland: Exemption up to $700,000, concession to $800,000

For buyers set on established homes, SA’s first home buyer benefits are limited to the $15,000 First Home Owner Grant (which applies to new homes only anyway).

First Home Owner Grant: $15,000 with No Value Cap

The South Australian First Home Owner Grant provides a $15,000 one-off payment for eligible first home buyers purchasing or building new homes. Since 6 June 2024, the property value cap has been abolished—the grant now applies regardless of purchase price.

Current Grant Details

Eligible Property Types

The FHOG applies only to new homes that have never been:

• Previously sold as a place of residence
• Previously occupied as a place of residence
• Previously leased for residential purposes

Eligible properties include:

• Newly constructed houses, townhouses, and apartments
• Substantially renovated homes (where renovations constitute a taxable supply for GST purposes)
• Homes purchased off-the-plan that are new at settlement
• Owner-builder homes (grant paid on completion)

Not eligible: Established/existing homes—the FHOG is exclusively for new construction.

Knock-down rebuild change: From 13 February 2025, knock-down rebuild projects are no longer eligible for the FHOG. This applies where an existing dwelling is demolished and replaced with a new home on the same land.

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 RevenueSA after settlement using the FHOG application form.

Combined Benefits for First Home Buyers

A first home buyer purchasing a new home with a contract dated from 6 June 2024 may receive:

For higher-value new homes, the stamp duty savings increase significantly. A first home buyer purchasing a $1.5 million new home would save approximately $76,330 in stamp duty alone, plus the $15,000 grant—a combined benefit exceeding $91,000.

Foreign Ownership Surcharge: 7%

The Foreign Ownership Surcharge (FOS) applies to foreign persons acquiring residential land in South Australia. At 7%, SA’s surcharge is the equal-lowest in Australia alongside Western Australia—compared to NSW (9%), Victoria (8%), and Queensland (8%).

Surcharge Rate

The surcharge has remained unchanged since its introduction and applies in addition to standard transfer duty.

Impact on Foreign Buyers

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

This represents approximately 11.9% of the purchase price in duty alone—though still lower than equivalent purchases in NSW (approximately 13.8%) or Victoria (approximately 13.5%).

Who is Considered a “Foreign Person”?

Under the Stamp Duties Act 1923, a foreign person generally includes:

Individuals who are:

• Not an Australian citizen, AND
• Not a permanent resident of Australia

Foreign corporations where:

• The corporation is incorporated outside Australia, OR
• Foreign persons hold 50% or more of the shares or voting rights, OR
• Foreign persons otherwise control the corporation

Foreign trusts where:

• Foreign persons hold 50% or more of the capital or income interests
• For discretionary trusts: the trust deed permits foreign persons to benefit

Important exemption: New Zealand citizens holding Special Category Visas (Subclass 444) are specifically not considered foreign persons for FOS purposes in SA.

Common Visa Types and Surcharge Status

Joint Purchases with Different Residency Status

If purchasing jointly where one buyer is a foreign person, the FOS applies only to the foreign person’s share.

Example: A couple buying a $800,000 property 50/50, where one is Australian and one is on a temporary visa:

• Standard duty (both shares): $37,830
• Foreign surcharge (50% share): $800,000 × 50% × 7% = $28,000
• Total duty: $65,830

Refund if Residency Status Changes

A refund of the FOS may be available if a foreign person obtains Australian permanent residency within 12 months of settlement. Applications must be lodged with RevenueSA within the required timeframe.

No Spouse Exemption

Unlike Victoria, SA does not offer a spouse exemption from the foreign ownership surcharge. Foreign purchasers acquiring a principal residence jointly with an Australian citizen or permanent resident do not receive automatic relief from the FOS on their share.

Concessions Not Available in SA

South Australia’s stamp duty concession framework has notable gaps compared to other states. Understanding what’s not available may help avoid assumptions based on experience with other jurisdictions.

No Pensioner Stamp Duty Concession

Unlike Victoria (full exemption up to $600,000), the ACT, and Tasmania, SA does not offer any pensioner or concession card holder stamp duty relief. Pensioners purchasing property pay standard transfer duty rates regardless of their circumstances.

This represents a significant gap for retirees downsizing or relocating within South Australia—there is no duty reduction for holding a:

• Pensioner Concession Card
• Health Care Card
• Commonwealth Seniors Health Card

No Off-the-Plan Concession for General Purchasers

SA’s off-the-plan stamp duty concession expired on 30 June 2018 and has not been reinstated. Unlike Victoria (which offers substantial off-the-plan concessions to all buyers including investors until October 2026), SA provides no duty reduction based on post-contract construction value.

First home buyers purchasing off-the-plan new apartments still benefit from the broader FHB relief (full exemption with no cap), but investors and non-first-home-buyer owner-occupiers pay full duty on off-the-plan purchases.

No Home Concession Rates

Unlike Queensland (which offers reduced “home concession” rates for owner-occupiers), SA applies the same rate table to all residential purchasers regardless of whether they intend to occupy the property as their principal residence.

Available Exemptions and Concessions

While SA lacks some concessions available elsewhere, several exemptions may apply in specific circumstances:

Deceased Estate Transfers

Transfers of property from a deceased estate to beneficiaries under a will are generally exempt from stamp duty. A nominal duty of $20 may apply for registration purposes.

Spouse/Partner Transfers

Transfers of the principal place of residence between current or former spouses or domestic partners may be exempt from stamp duty, particularly in the context of relationship breakdown.

Family Law Court Orders

Property transfers pursuant to Family Court orders are generally exempt from stamp duty.

Family Farm Transfers

Primary production land transfers between specified family members may be exempt under Section 71CC of the Stamp Duties Act. This concession supports intergenerational farm succession and applies to qualifying transfers between parents, children, siblings, grandparents, and grandchildren.

Commercial and Industrial Property

As noted earlier, transfers of commercial and industrial property have been completely exempt from stamp duty since 1 July 2018. This applies to properties used primarily for business purposes rather than residential accommodation.

Payment Process and Deadlines

When is Stamp Duty Payable?

In South Australia, stamp duty becomes payable at settlement and must be paid before the buyer can be registered as owner on the Certificate of Title. The duty is typically assessed and collected as part of the settlement process through electronic conveyancing.

How Stamp Duty is Paid

Over 92% of property transactions in SA now process through electronic lodgement networks (PEXA or Sympli), with duty automatically verified and collected at settlement. The process generally involves:

1. Complete stamp duty assessment via RevenueSA Online
2. Obtain Document ID from RevenueSA
3. Enter Document ID into PEXA Transfer document
4. Duty is automatically verified and collected at electronic settlement

For paper-based transactions, payment must be made before lodgement at Land Services SA.

Payment methods include:

• Electronic Payment Authority (direct debit)
• BPAY
• Electronic funds transfer (EFT)
• Cheque (phasing out—will cease on 30 June 2027)

Late Payment Consequences

Failing to pay stamp duty within the required timeframe may result in significant penalties:

Interest charges:

• Current rate for 2025-26: 11.78% per annum (market rate plus 8%)
• Applied from the due date until payment
• Interest under $20 may be waived

Penalty tax:

• 25% of unpaid duty for failure to take reasonable care
• 75% of unpaid duty for deliberate disregard of the law
• May be reduced in mitigating circumstances

Practical impact:

• Title registration will not proceed until duty is paid
• Settlement cannot be completed without duty verification in PEXA
• Documentation must be retained for a minimum of 5 years

Objections and Appeals

If you believe your duty assessment is incorrect:

• Lodge an objection in writing to the Commissioner of State Taxation (RevenueSA) within 60 days of the assessment notice
• The Commissioner must provide a decision in writing
• Appeals proceed to the Supreme Court of South Australia within 60 days of the objection determination

Recent and Upcoming Changes

Changes Currently in Effect

Key Dates for 2026 and Beyond

No Changes Announced

The 2025-26 SA State Budget explicitly confirmed no new taxes, levies, duties, or changes to existing taxes administered by RevenueSA. Stamp duty rates, thresholds, and first home buyer provisions continue unchanged through 2026.

There is no indication of:

• Standard rate changes
• Premium property thresholds (SA doesn’t have these)
• Foreign surcharge rate changes
• Pensioner concession introduction
• Off-the-plan concession reinstatement
• Broader first home buyer established property relief

Stamp Duty Comparison: SA vs Other States

For developers and investors operating across multiple states, understanding how South Australia compares may be helpful:

South Australia’s key differentiators:

• Uncapped FHB exemption for new homes—matches Queensland’s generous approach
• No FHB relief for established homes—unique disadvantage compared to all other major states
• Lowest foreign surcharge (tied with WA at 7%)—attractive for international buyers
• No pensioner concession—unlike Victoria and ACT
• Commercial property exempt—since 2018, making SA attractive for business property
• No premium property surcharge—unlike NSW’s 7% rate above $3.7M

Frequently Asked Questions

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

For a $500,000 property in South Australia, stamp duty would be approximately $21,330 for most buyers. First home buyers purchasing a new home (never previously occupied) would pay $0 under the uncapped exemption. First home buyers purchasing an established property would pay the full $21,330.

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

For a $700,000 property:

• Standard duty (investors, non-FHB owner-occupiers): ~$32,330
• First home buyer (new home): $0 (exempt)
• First home buyer (established home): ~$32,330 (full duty)

How much is stamp duty on a $1 million house in SA?

For a $1,000,000 property:

• Standard duty: $48,830
• First home buyer (new home): $0 (exempt)
• First home buyer (established home): $48,830 (full duty)

For a foreign purchaser, add the 7% surcharge ($70,000) for a total of approximately $118,830.

Is there really no stamp duty exemption for established homes in SA?

Correct. South Australia provides no stamp duty concession for first home buyers purchasing established homes—regardless of property value. This is unique among Australian states. A first home buyer purchasing a $600,000 established home pays the same ~$26,830 in stamp duty as an investor or upgrader.

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 South Australia. 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 SA?

Stamp duty is payable at settlement. For most transactions processed through electronic conveyancing (PEXA or Sympli), duty is automatically verified and collected as part of the settlement process. Your solicitor or conveyancer manages this.

Is stamp duty tax deductible in SA?

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 $1.5 million property in SA?

For a $1,500,000 property:

• Standard duty: $76,330
• First home buyer (new home): $0 (exempt)
• First home buyer (established home): $76,330 (full duty)

For a foreign purchaser, add the 7% surcharge ($105,000) for a total of approximately $181,330.

Do pensioners get a stamp duty concession in SA?

No. Unlike Victoria, the ACT, and Tasmania, South Australia does not offer any pensioner or concession card holder stamp duty relief. Pensioners pay standard transfer duty rates regardless of circumstances.

What if I’m buying with my partner who’s on a temporary visa?

If one buyer is an Australian citizen/permanent resident and the other is on a temporary visa (and therefore a “foreign person”), the foreign surcharge would apply only to the foreign person’s share.

Worked example: A couple buying a $800,000 property 50/50, where one is Australian and one is on a temporary visa:

• Standard duty (both shares): $37,830
• Foreign surcharge (50% share): $800,000 × 50% × 7% = $28,000
• Total duty: $65,830

Unlike Victoria, SA does not offer a spouse exemption from the foreign surcharge.

I previously owned property overseas—am I still a first home buyer in SA?

The rules focus on prior ownership of residential property in Australia. If you’ve never owned Australian residential property, overseas ownership typically doesn’t disqualify you from SA’s first home buyer relief. However, eligibility rules are complex—confirm with RevenueSA or your conveyancer.

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 RevenueSA 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 residential property, standard stamp duty rates apply to the property transfer. However, there are additional considerations:

• Foreign surcharge applies if the company is considered a “foreign person” (50%+ foreign ownership/control)
• Landholder duty may apply for acquisitions of interests in entities holding significant SA land
• Corporate structures don’t provide stamp duty advantages for residential property

Note: Commercial and industrial property transfers are exempt from stamp duty regardless of whether purchased by a company or individual.

What happens if I miss the stamp duty deadline?

If stamp duty isn’t paid by settlement, you may face:

• Interest charges: 11.78% per annum from the due date
• Penalty tax: May be applied (25-75% depending on circumstances)
• Settlement delays: Your settlement cannot proceed until duty is verified and paid through PEXA

Your conveyancer typically manages these deadlines, but it’s worth confirming payment timing well before settlement.

Is the $15,000 First Home Owner Grant still available?

Yes, the $15,000 FHOG remains available for eligible first home buyers purchasing new homes. Since 6 June 2024, there is no property value cap—the grant applies regardless of purchase price. You must be an Australian citizen or permanent resident to claim the FHOG.

What’s a “substantially renovated” home for FHB purposes?

A substantially renovated home may qualify as “new” for first home buyer relief if the renovation constitutes a taxable supply for GST purposes. This generally requires renovations to be substantial enough that the property is effectively a new residential premises. The test is complex—seek advice from RevenueSA or a tax professional if you’re considering purchasing a renovated property.

Developer Considerations

For property developers, stamp duty represents a significant project cost that must be accurately factored into feasibility analysis. Getting these calculations wrong can materially impact project returns.

Acquisition Costs

When modelling site acquisition:

Residential development sites:

• Standard duty on development site purchases follows the general rate table
• The top marginal rate of 5.5% applies above $500,000
• No premium property surcharge exists in SA (unlike NSW)

Commercial/industrial development sites:

• Exempt from stamp duty since 1 July 2018
• This creates significant acquisition cost savings for commercial projects
• Mixed-use sites may require apportionment between residential (dutiable) and commercial (exempt) components

Corporate structures:

• Purchasing through a company or trust doesn’t reduce stamp duty on residential property transfers
• Landholder duty provisions may apply when acquiring interests in entities holding SA land
• Duty applies to residential transfers regardless of entity type

Foreign investor structures:

• Foreign investors purchasing through Australian companies may still attract the 7% FOS if the company is “foreign-controlled” (50%+ foreign ownership)
• Joint ventures with foreign capital partners require careful structuring
• SA’s lower 7% surcharge (vs 8-9% in other states) may make it relatively attractive for international 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 (any price):

• Buyers purchasing new properties have no duty burden regardless of price (from June 2024)
• This creates a significant competitive advantage for new developments
• Marketing can emphasise $0 stamp duty plus $15,000 FHOG as selling points
• Combined benefits exceed $47,000 on a $700,000 new home

First home buyer market—established homes:

• No concession available—buyers pay full duty
• This may influence FHB preferences toward new construction
• Consider highlighting this comparison in marketing to FHBs

Owner-occupier and investor market:

• Full standard rates apply—no home concession rates like QLD
• Duty ranges from ~4-5.5% of purchase price
• Factor this into target buyer affordability modelling

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: Residential Development Site Acquisition

A developer is acquiring a $3,000,000 residential development site in Adelaide:

1. Standard duty on first $500,000: $21,330
2. Marginal duty on $2,500,000 ($3,000,000 - $500,000) at 5.5%: $137,500
3. Total acquisition duty: $158,830

This represents approximately 5.3% of the land cost—a material input to the feasibility model.

Worked Example: Commercial Development Site Acquisition

A developer is acquiring a $3,000,000 commercial development site in Adelaide:

Total acquisition duty: $0 (exempt since 1 July 2018)

This $158,830 saving compared to a residential site is a significant consideration for commercial development feasibility.

Marketing to First Home Buyers: SA’s Unique Position

The uncapped first home exemption for new homes, combined with the absence of relief for established homes, creates distinct marketing opportunities:

Benefits to highlight:

• $0 stamp duty on any new home, regardless of price
• $15,000 First Home Owner Grant (also uncapped)
• Combined savings of $47,330+ for a $700,000 new home
• Savings exceeding $90,000 for $1.5M+ new homes

Competitive messaging against established homes:

• First home buyers purchasing established homes pay full duty
• A $600,000 established home costs $26,830 more in duty than a new home at the same price
• “Buy new, pay $0 stamp duty—buy established, pay $26,830”

What qualifies as “new”:

• Never previously occupied as a residence
• Never previously sold as a place of residence
• Off-the-plan purchases settling as new
• Substantially renovated homes (GST taxable supply)

Comparison with Interstate Projects

For developers operating across multiple states, SA’s incentives have distinct characteristics:

SA’s uncapped first home exemption for new properties, combined with commercial property exemption and lowest foreign surcharge, creates compelling positioning for specific development types and buyer profiles.

Official Resources

Summary

South Australian stamp duty represents a significant consideration for any property purchase, with particularly strong benefits for first home buyers entering the new home market. Key points to remember:

• Standard rates range from 1.0% to 5.5% across nine brackets, with no premium property surcharge
• First home buyers purchasing new homes pay $0 duty regardless of value (from 6 June 2024)—SA’s standout feature
• First home buyers purchasing established homes receive no concession—unique disadvantage compared to other states
• The $15,000 First Home Owner Grant is available for new homes with no property value cap
• Foreign purchasers pay an additional 7% surcharge—Australia’s lowest alongside WA
• Commercial property transfers are exempt from stamp duty (since July 2018)
• No pensioner concession exists in SA
• Payment is typically handled at settlement through electronic conveyancing

For accurate calculations specific to your circumstances, use the official RevenueSA 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.