Stamp Duty Calculator Australia

Each state charges transfer duty on property purchases on its own sliding scale, with exemptions or concessions for first home buyers.

Updated 2026-10-03 · ATO and official state revenue office rates

New South Wales stamp duty$32,4373.82% of the price

Transfer duty	$32,437
Concession / exemption	−$0
Foreign purchaser surcharge	$0
Total	$32,437

NSW

$32,437

VIC

$46,070

QLD

$24,100

$34,891

$40,580

TAS

$33,435

ACT

$25,108

$42,075

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Stamp duty by state

What stamp duty is and who pays it

Stamp duty, known officially as transfer duty, land transfer duty or conveyance duty in many states, is a one-off state tax paid by the buyer when property changes hands. In New South Wales it also applies when you acquire property without paying for it, such as a gift or under a declaration of trust. Sellers do not pay it. Duty is worked out on the dutiable value, which is the higher of the price and the market value, using a sliding scale, so the average rate rises as the price rises. Each state has its own scale, concessions and surcharges, which is why the same home can attract very different duty across a border.

Stamp duty on an $800,000 property in every state

This comparison uses the same $800,000 established home bought by individuals. "Investor" is the general rate, "Owner-occupier" applies any home-buyer rate, and "First home buyer" applies any first-home concession for an established home. For an owner-occupier, Queensland is cheapest at $21,850 and Victoria the most expensive at $43,070. The foreign purchaser column shows the surcharge payable on top of ordinary duty.

State or territory	Investor	Owner-occupier	First home buyer	Foreign purchaser surcharge
New South Wales	$30,187	$30,187	$0	9% ($72,000)
Victoria	$43,070	$43,070	$43,070	8% ($64,000)
Queensland	$29,025	$21,850	$21,850	8% ($64,000)
Western Australia	$32,316	$32,316	$32,300	7% ($56,000)
South Australia	$37,830	$37,830	$37,830	7% ($56,000)
Tasmania	$31,185	$31,185	$31,185	8% ($64,000)
Australian Capital Territory	$25,150	$22,158	$0	None
Northern Territory	$39,600	$39,600	$39,600	None

First home buyer stamp duty schemes compared

First home buyer relief differs more between states than anything else in duty. Some states exempt homes up to a cap and phase the concession out above it. Queensland and South Australia remove duty on new homes and vacant land with no price cap, while giving established homes less relief or none. The ACT Home Buyer Concession Scheme has had no price cap since 1 July 2026 and is based on not having owned land for five years, not on being a first home buyer. Tasmania’s established-home exemption ended for transfers settling after 30 June 2026. In the Northern Territory, the old home buyer duty concessions only cover conveyances first executed on or before 30 June 2021; the main relief now is the House and Land Package Exemption for a new home bought from a building contractor. The table shows duty for an eligible first home buyer of an established home.

State or territory	First home at $500,000	First home at $700,000	First home at $900,000
New South Wales	$0	$0	$19,594
Victoria	$0	$24,713	$49,070
Queensland	$0	$0	$26,350
Western Australia	$0	$16,150	$37,466
South Australia	$21,330	$32,330	$43,330
Tasmania	$18,248	$26,748	$35,685
Australian Capital Territory	$0	$0	$0
Northern Territory	$23,929	$34,650	$44,550

How to calculate stamp duty: a worked example

Most states publish duty as a base amount plus a rate on the value above a threshold. In New South Wales, a $850,000 home falls in the band starting at $387,000, so duty is $11,602 plus 4.5% of the $463,000 above it. That gives $32,437 at 2026/2027 rates. NSW and several other states charge per $100 "or part", so the value is rounded up to the next $100 first. Use the calculator above for any price, then check your state's page for its full table.

When stamp duty is payable

In New South Wales, transfer duty is due within 3 months of signing the contract, but settlement cannot happen until it is paid, so it is normally paid at settlement. Eligible owner-occupiers buying off the plan may defer payment for up to 12 months. In Victoria, your conveyancer or bank usually pays duty through the State Revenue Office’s Duties Online system using a Digital Duties Form, which is needed even for exempt transfers. Penalty tax and interest can apply if duty is not paid within 30 days of settlement. Tasmania allows three months from the transaction, and the Northern Territory 60 days or settlement, whichever is earlier.

Stamp duty, tax deductions and CGT

Stamp duty on the purchase of a property is not an annual deduction. For an investment property, it is an incidental cost that forms part of the CGT cost base and reduces your capital gain when you sell. Keep the settlement statement showing the duty paid for at least five years after you sell. Land tax is a separate annual charge with its own thresholds; see the land tax calculator.

Frequently asked questions

Who pays stamp duty in Australia?

The buyer. It is usually due at or soon after settlement and is not tax-deductible for a home; for an investment property it forms part of the cost base for CGT.

Is stamp duty calculated on the price or the market value?

On the dutiable value, which is the higher of the price you agreed to pay and the property’s market value. A below-market sale between family members can still attract duty on the full market value.

Do I pay stamp duty if a property is gifted to me?

Generally yes. In New South Wales, for example, transfer duty applies to property acquired without payment, such as a gift, and the dutiable value is the market value. Exemptions or concessions can apply when property passes to beneficiaries of a deceased estate, or is transferred between spouses or de facto partners when a relationship breaks down.

Which state has the lowest stamp duty?

On an $800,000 home bought by an owner-occupier who is not a first home buyer, Queensland charges the least in 2026–27 ($21,850). The answer changes with price and buyer type, so use the calculator.

Do foreign buyers pay extra stamp duty?

In most states, yes. New South Wales 9%, Victoria 8%, Queensland 8%, Western Australia 7%, South Australia 7%, Tasmania 8%. The surcharge is paid on top of ordinary duty. The ACT and Northern Territory have no foreign purchaser duty surcharge.

Sources

Figures are taken from official government publications and were last reviewed on 2026-10-03.