What is Stamp Duty?
Stamp duty—officially known as transfer duty in most jurisdictions—is a state government tax charged when you purchase property in Australia. It represents one of the largest upfront costs in any property transaction, often ranging from 3% to 6% of the purchase price depending on where you buy.
Each of Australia’s eight states and territories administers its own stamp duty system with different rate structures, thresholds, and concessions. This means a $800,000 property could cost you approximately $31,000 in stamp duty in New South Wales, around $43,000 in Victoria, or roughly $22,000 in Tasmania—a difference of over $20,000 for the same property value.
Understanding these variations is essential whether you’re a first home buyer seeking exemptions, an investor comparing markets, or a property developer modelling acquisition costs across different states.
How Our Calculator Works
Our stamp duty calculator uses the latest published rates from each state’s revenue office to provide accurate estimates. The calculator covers:
- All 8 states and territories — NSW, VIC, QLD, WA, SA, TAS, ACT, and NT
- First home buyer concessions — Automatic application of exemptions and sliding scale concessions
- Foreign purchaser surcharges — Additional 7-8% surcharges where applicable
- Property type differentiation — Residential and commercial rates where they differ
- Owner-occupier vs investor rates — States like Queensland apply different rates based on intended use
Simply select your state, enter the property value, and choose your buyer type. The calculator instantly displays your estimated stamp duty, effective rate percentage, and detailed breakdown of how the duty is calculated.
For the most accurate figures and to confirm your eligibility for specific concessions, always verify with your state’s official revenue office calculator before making purchasing decisions.
Stamp Duty Rates by State: 2025-26 Overview
Each Australian state calculates stamp duty differently. The table below provides a quick comparison of top marginal rates and key thresholds across all jurisdictions:
| State | Top Marginal Rate | Rate Applies From | Premium Rate | Official Calculator |
|---|---|---|---|---|
| NSW | 5.5% (+7% premium) | $1,240,000 | 7% over $3.72M | Revenue NSW |
| VIC | 6.5% | $2,000,000 | Flat 5.5% $960K-$2M | SRO Victoria |
| QLD | 5.75% | $1,000,000 | None | QRO Queensland |
| WA | 5.15% | $725,000 | None | Revenue WA |
| SA | 5.5% | $500,000 | None | RevenueSA |
| TAS | 4.5% | $725,000 | None | State Revenue Tasmania |
| ACT | 4.54% (flat above $1.455M) | $1,455,000 | None | ACT Revenue |
| NT | Formula-based | Varies | None | NT Revenue |
New South Wales
NSW operates a progressive rate structure ranging from 1.25% to 5.5%, with an additional 7% premium rate applying to residential properties above $3,721,000 (2025-26). NSW does not differentiate between owner-occupiers and investors for standard rates—the same duty applies regardless of intended use.
Key features:
- First home buyer exemption up to $800,000 (full), sliding to $1,000,000
- 9% foreign purchaser surcharge (increased from 8% in January 2025)—Australia’s highest
- Off-the-plan duty deferral available for owner-occupiers
- Different property valuation approach for land > 2 hectares
Read our complete NSW stamp duty guide →
Victoria
Victoria uses a unique rate structure where properties between $960,001 and $2,000,000 attract a flat 5.5% rate on the full purchase price—not just the marginal excess. This can actually benefit buyers in this range compared to strict progressive calculations.
Key features:
- First home buyer exemption up to $600,000 (full), sliding to $750,000
- 8% foreign purchaser additional duty
- Expanded off-the-plan concession for ALL buyers (including investors) until October 2026—average saving ~$24,500
- Separate pensioner concession matching first home buyer thresholds
Read our complete VIC stamp duty guide →
Queensland
Queensland offers separate rate tables for owner-occupiers (“home concession” rates) and investors, with owner-occupiers paying approximately $7,175 less on properties up to $1 million.
Key features:
- Uncapped first home buyer exemption for new homes (from 1 May 2025)—pay $0 regardless of purchase price
- $700,000 exemption threshold for existing homes, sliding to $800,000
- $30,000 First Home Owner Grant—Australia’s highest (until June 2026)
- 8% additional foreign acquirer duty
Read our complete QLD stamp duty guide →
Western Australia
WA has Australia’s lowest top marginal rate at just 5.15%, making it relatively competitive for higher-value purchases.
Key features:
- First home buyer exemption up to $500,000 (full), sliding to $700,000 (metro) or $750,000 (regional)
- 7% foreign buyer surcharge—equal lowest alongside SA
- Separate regional rate concessions
Read our complete WA stamp duty guide →
South Australia
South Australia’s approach is unique among Australian states—first home buyers purchasing new homes receive complete stamp duty exemption with no value cap, but those buying established homes receive no concession at all.
Key features:
- Uncapped first home buyer exemption for new homes only (from June 2024)
- No stamp duty concession for established home purchases—unique disadvantage
- 7% foreign ownership surcharge—equal lowest alongside WA
- Commercial property transfers exempt since July 2018 for qualifying land — unique advantage
Read our complete SA stamp duty guide →
Tasmania
Tasmania has Australia’s lowest stamp duty rates overall, with a top marginal rate of just 4.5%—compared to 5.5-6.5% in mainland states.
Key features:
- First home buyer exemption up to $750,000 (hard cutoff—no sliding scale)
- 8% foreign investor duty surcharge
- Lowest overall rates in Australia
Read our complete TAS stamp duty guide →
Australian Capital Territory
The ACT uses a different calculation methodology with separate rate tables for owner-occupiers and investors. Owner-occupiers benefit from significantly lower rates.
Key features:
- Home Buyer Concession Scheme: full exemption up to $1,020,000, sliding to $1,455,000 (from 1 July 2025)
- No foreign purchaser surcharge—one of only two jurisdictions
- Separate lower rates for owner-occupiers vs investors
Read our complete ACT stamp duty guide →
Northern Territory
The NT uses a unique formula-based calculation for properties under $525,000, transitioning to bracket rates above this threshold.
Key features:
- No foreign purchaser surcharge—one of only two jurisdictions alongside ACT
- $50,000 HomeGrown Territory Grant for new homes
- House and land exemptions for first home buyers
Read our complete NT stamp duty guide →
Stamp Duty for Property Investors and Developers
Investment Property Considerations
For investors, stamp duty is treated differently for tax purposes:
- Not immediately deductible — Stamp duty cannot be claimed as a tax deduction in the year of purchase
- Adds to cost base — Forms part of your property’s cost base for Capital Gains Tax (CGT) purposes
- Reduces CGT on sale — May reduce your taxable capital gain when you eventually sell
- Commercial property generally uses standard transfer duty rules (higher price or market value). South Australia is the key exception, where qualifying commercial land transfers are often duty-free
Developer Acquisition Modelling
Property developers must factor stamp duty into feasibility calculations as a significant acquisition cost:
| Site Value | Approximate Duty (NSW) | % of Land Cost |
|---|---|---|
| $2,000,000 | ~$95,000 | 4.8% |
| $3,000,000 | ~$150,000 | 5.0% |
| $5,000,000 | ~$276,000 | 5.5% |
| $10,000,000 | ~$551,000 | 5.5% |
For high-value residential development sites in NSW, premium property duty (7% above $3.72M) adds materially to acquisition costs. Commercial and industrial development sites in South Australia benefit from complete stamp duty exemption since July 2018.
Feasly’s feasibility software enables developers to model stamp duty impacts on acquisition costs and end-buyer affordability across different states, helping optimise project pricing and target market positioning.
First Home Buyer Stamp Duty Concessions
Every Australian state offers some form of stamp duty relief for first home buyers, though the generosity varies significantly:
| State | Full Exemption Threshold | Concession Extends To | New Home Bonus |
|---|---|---|---|
| NSW | $800,000 | $1,000,000 | Same thresholds |
| VIC | $600,000 | $750,000 | Same thresholds |
| QLD | $700,000 (existing) | $800,000 | Uncapped (May 2025) |
| WA | $500,000 | $700,000 (metro) | Same thresholds |
| SA | Uncapped (new only) | N/A | Uncapped |
| TAS | $750,000 | Hard cutoff | Same threshold |
| ACT | $1,020,000 | $1,455,000 | Same thresholds |
| NT | Varies by scheme | Varies | Territory Grant applies |
Which States Are Most Generous for First Home Buyers?
For new homes: Queensland and South Australia now offer uncapped exemptions—a first home buyer purchasing a $1.5 million new home pays $0 stamp duty in both states. Combined with Queensland’s $30,000 FHOG (until June 2026) or SA’s $15,000 grant, total benefits can exceed $90,000.
For established homes: NSW offers the highest exemption threshold at $800,000, followed by Tasmania ($750,000), Queensland ($700,000), and Victoria ($600,000). South Australia notably offers no exemption at all for established home purchases.
Common Eligibility Requirements
While specific rules vary by state, most first home buyer schemes require:
- Age requirement — At least one buyer must be 18 years or older
- Citizenship/residency — At least one buyer must be an Australian citizen or permanent resident
- No prior ownership — Never previously owned residential property in Australia (some states include overseas property)
- Residence requirement — Must occupy the property as principal place of residence (typically within 12 months of settlement)
- Minimum occupation period — Usually 6-12 continuous months
Important: Eligibility typically depends on both you and your spouse or de facto partner’s property history—even if they’re not on the title.
Foreign Purchaser Stamp Duty Surcharges
Most Australian states impose additional stamp duty surcharges on foreign purchasers—typically adding 7-8% to the standard duty:
| State | Foreign Surcharge | Effective From | Notes |
|---|---|---|---|
| NSW | 9% | January 2025 | Australia’s highest (increased from 8%) |
| VIC | 8% | July 2019 | Spouse exemption available for PPR |
| QLD | 8% | July 2024 | Increased from 7% |
| WA | 7% | January 2019 | Equal lowest |
| SA | 7% | January 2018 | Equal lowest |
| TAS | 8% | April 2020 | Foreign investor duty |
| ACT | 0% | N/A | No surcharge applies |
| NT | 0% | N/A | No surcharge applies |
Impact on Foreign Buyers
For a $1,500,000 residential property, the total duty payable by a foreign purchaser would be approximately:
| State | Standard Duty | Foreign Surcharge | Total Duty |
|---|---|---|---|
| NSW | ~$65,000 | $135,000 | ~$200,000 |
| VIC | ~$83,000 | $120,000 | ~$203,000 |
| QLD | ~$60,000 | $120,000 | ~$180,000 |
| WA | ~$68,000 | $105,000 | ~$173,000 |
| SA | ~$76,000 | $105,000 | ~$181,000 |
| TAS | ~$63,000 | $120,000 | ~$183,000 |
| ACT | ~$68,000 | $0 | ~$68,000 |
| NT | ~$74,000 | $0 | ~$74,000 |
The ACT and NT’s zero surcharge makes these jurisdictions significantly more attractive for foreign purchasers—potentially saving over $125,000 on the same property value.
Who is Considered a “Foreign Person”?
Generally, you’re classified as a foreign person if you’re:
- Not an Australian citizen, AND
- Not a permanent resident who is “ordinarily resident” in Australia
Corporations are typically foreign if foreign persons hold 20% or more substantial interest (NSW) or 50% or more (other states). Trusts where foreign persons could benefit—including discretionary family trusts with broad beneficiary clauses—may also be treated as foreign.
New Zealand citizens holding Special Category Visas (Subclass 444) are generally exempt from foreign surcharges in most states, though residence requirements may apply.
How to Minimise or Avoid Stamp Duty
While stamp duty is generally unavoidable, several legitimate strategies may reduce your liability:
1. First Home Buyer Concessions
The most significant savings available. Ensure you meet all eligibility requirements and apply correctly—benefits can exceed $40,000 in NSW or be unlimited in QLD/SA for new homes.
2. Buy Below Threshold Limits
A property priced at $799,000 in NSW attracts $0 duty for first home buyers, while $801,000 begins the sliding scale. Consider whether pricing negotiations could keep you under key thresholds.
3. Purchase Vacant Land and Build
In many states, stamp duty applies only to the land value when you purchase vacant land separately from a building contract. This can significantly reduce the dutiable amount compared to buying an established home or completed house-and-land package.
4. Off-the-Plan Concessions
Victoria offers particularly generous off-the-plan concessions—available to all buyers including investors until October 2026, with average savings of ~$24,500. NSW offers duty deferral (not reduction) for owner-occupiers.
5. Pensioner Concessions
Victoria, ACT, and Tasmania offer specific pensioner or concession card holder stamp duty relief. Victoria’s pensioner thresholds match first home buyer exemptions ($600,000 full exemption).
6. Family Transfers and Exemptions
Transfers between spouses, deceased estate distributions, and certain family farm transfers may attract reduced or nil duty depending on the state and circumstances.
When and How is Stamp Duty Paid?
Stamp duty payment timing varies by state:
| State | Payment Deadline | Typical Method |
|---|---|---|
| NSW | Within 3 months of contract (or at settlement if earlier) | Electronic at settlement |
| VIC | Within 30 days of settlement | PEXA/electronic |
| QLD | Within 30 days of contract becoming unconditional | QRO Online |
| WA | Before settlement | Electronic |
| SA | At settlement | RevenueSA Online |
| TAS | Before registration | Electronic |
| ACT | Before settlement | Electronic |
| NT | Before registration | Electronic |
Can You Add Stamp Duty to Your Mortgage?
Generally, no. Most lenders do not allow stamp duty to be capitalised into your home loan. You’ll typically need to pay stamp duty from your own savings or deposit funds at settlement.
Some exceptions may exist for specific loan products or circumstances—speak with your mortgage broker about options. If you can capitalise stamp duty, be aware it increases your loan amount, interest costs, and may affect your loan-to-value ratio (LVR) and lenders mortgage insurance (LMI) requirements.
Frequently Asked Questions
How much is stamp duty on a $800,000 house?
This varies significantly by state and buyer type:
| State | Standard Buyer | First Home Buyer |
|---|---|---|
| NSW | ~$31,500 | $0 (exempt) |
| VIC | ~$43,000 | ~$26,000 (above threshold) |
| QLD | ~$22,000 (home concession) | $0 (if new home) |
| WA | ~$32,000 | ~$24,000 (above threshold) |
| SA | ~$38,000 | $0 (if new) / $38,000 (established) |
| TAS | ~$26,500 | ~$26,500 (above threshold) |
How much is stamp duty on a $1 million property?
For a $1,000,000 property purchased by a non-first-home-buyer:
- NSW: ~$40,500
- VIC: ~$55,000 (flat 5.5% applies)
- QLD: ~$38,000 (standard) or ~$31,000 (home concession)
- WA: ~$42,500
- SA: ~$49,000
- TAS: ~$35,000
Is stamp duty tax deductible?
For owner-occupiers, stamp duty on your home is not tax-deductible.
For investment properties, stamp duty cannot be claimed as an immediate deduction but is added to your cost base, potentially reducing Capital Gains Tax when you sell.
For commercial property held for business purposes, treatment may differ—consult a tax professional.
Can I get a stamp duty refund if the sale falls through?
Potentially, yes. If the contract is rescinded, annulled, or terminated before settlement completes, you may be entitled to a refund or reassessment. You’ll typically need to apply to your state’s revenue office within specific timeframes. Refunds are generally not available once settlement has occurred and title has transferred.
What’s the difference between stamp duty and transfer duty?
They’re the same thing—different names for the same tax. “Stamp duty” is the traditional term (historically, documents were physically stamped), while “transfer duty” is the official term used in most modern legislation. Queensland, NSW, WA, and SA use “transfer duty” officially, while Victoria uses “land transfer duty.”
Do I pay stamp duty on inherited property?
Generally, no. Property transferred from a deceased estate to beneficiaries under a will typically attracts only nominal duty (around $20-$50). However, if you subsequently sell or transfer the property to another party, standard stamp duty rules apply.
How does stamp duty work when buying with someone on a temporary visa?
If one buyer is an Australian citizen/permanent resident and the other is on a temporary visa (making them a “foreign person”), the foreign surcharge typically applies only to the foreign person’s share.
For example, buying 50/50 with a foreign person in NSW would mean the 9% surcharge applies to 50% of the property value—adding $45,000 to a $1 million purchase rather than $90,000.
Some states (like Victoria) offer spouse exemptions from foreign surcharges for principal residence purchases—check your state’s specific rules.
Official State Revenue Office Resources
For the most current rates, thresholds, and to confirm your eligibility for concessions, always verify with your state’s official revenue office:
Summary
Stamp duty represents a significant cost in any Australian property purchase—typically 3-6% of the property value depending on your state, buyer status, and property type. Key points to remember:
- Rates vary significantly by state — Tasmania has the lowest rates (4.5% top), while Victoria reaches 6.5%
- First home buyer concessions can save $30,000-$90,000+ depending on state and property type
- Foreign purchasers face 7-9% surcharges in most states (ACT and NT are exceptions)
- Queensland and SA now offer uncapped exemptions for first home buyers purchasing new homes
- Victoria’s off-the-plan concession benefits all buyers including investors until October 2026
- Payment is typically required at or before settlement
For state-specific details including full rate tables, worked examples, and comprehensive concession eligibility requirements, see our detailed guides linked above.
This calculator provides estimates only and should not be relied upon as financial or legal advice. Stamp duty calculations can vary based on specific circumstances, and rates may change. Always verify with your state’s official revenue office calculator and consult with a qualified professional before making property purchase decisions.