South Australia Stamp Duty Calculator

How South Australian stamp duty is worked out

South Australian stamp duty on a home is a sliding scale charged under the Stamp Duties Act 1923, and RevenueSA applies the same scale to every buyer: there is no cheaper owner-occupier rate as there is in the ACT. What changes the bill is the kind of property (new or established), whether you are a first home buyer, and whether any buyer is a foreign person.

To calculate it, find the band your price falls in, take the fixed amount for that band, then add the band's rate for every $100 or part of $100 above its lower limit. For a $450,000 established home the price sits in the band that starts at $300,000: $11,330 plus $5.00 per $100 on the $150,000 above it, which comes to $18,830. That is 4.18% of the price. At $750,000 the top band applies, giving $35,080 (4.68%), and every extra $10,000 above $500,000 adds $550.

First home buyer stamp duty relief in SA: new homes only

South Australia's first home buyer stamp duty relief is all or nothing, and it depends on the property rather than the price. According to RevenueSA, eligible first home buyers pay no stamp duty on a new home, an off-the-plan apartment or vacant land to build a home on, with no property value cap for contracts signed from 6 June 2024.

RevenueSA defines a new home as one that has been built but not previously occupied or sold as a place of residence. A substantially renovated home can count, but only when bought from a developer who did more than cosmetic work, was registered for GST for the development and claimed GST credits on the renovation. Subdividing a block that has an existing house on it and building on the new lot counts as a knock-down rebuild project, so it does not qualify, and neither do caravans and other movable dwellings or non-habitable structures such as sheds.

The gap between the two outcomes is large. On a $750,000 purchase, a first home buyer who chooses a new townhouse pays $0 in duty, while the same buyer choosing an established house at the same price pays $35,080.

• Every applicant must be a natural person aged 18 or over, and at least one must be an Australian citizen, a permanent resident or a New Zealand citizen living permanently in Australia on a Special Category visa.
• For contracts from 13 February 2025 you are not eligible if you or your spouse or domestic partner have ever held an interest in residential property in Australia. Property owned overseas, vacant land and commercial or farm land do not count against you.
• The relief is not means tested, and it can only be received once. If you, another applicant or your partner have already received it or an equivalent in any state or territory, you are not eligible, unless that relief was later paid back with any penalties.
• Companies and trusts cannot claim, except a Special Disability Trust. Your spouse or domestic partner must be listed on the application even if they will not be on the title.

Living in the home: the 6-month rule and when it starts

Every applicant must live in the property as their principal place of residence for at least 6 continuous months, and the clock must start within a set window. RevenueSA allows 12 months after settlement for a new home or off-the-plan apartment. For vacant land or a house and land package, the 6 months must start within 12 months of the home being lawfully ready to live in, or 36 months from settlement, whichever comes first.

You may rent the property out before you move in, and you may rent out a room while you complete your 6 months, as long as all applicants still live there for the full period. Once the 6 months are complete there are no further restrictions on renting or selling the home as far as the relief is concerned.

If plans change and you cannot meet the requirement, RevenueSA says you must tell it in writing within 14 days of the change. The duty then becomes payable, and interest and penalty tax can be added if you do not report it. Keep evidence of your occupancy, such as utility bills, bank statements and contents insurance, in case RevenueSA asks.

The Commissioner of State Taxation can exempt one buyer from the residence rule in exceptional circumstances, but only where there are two or more applicants and at least one of them meets it. Permanent members of the Australian Defence Force who were enrolled to vote in South Australia at the contract date can also apply for an exemption; reservists and Australian Public Service staff cannot.

Already paid duty? Claiming a refund

If you settled on an eligible new home or block of land and paid duty because the relief was not claimed, you can apply to RevenueSA for a refund within 5 years of settlement. You apply online with the Application for refund of stamp duty form and upload a completed Application for Stamp Duty Relief for Eligible First Home Buyers, together with the transaction's document ID and the duty (and any interest or penalty tax) paid, a SAILIS valuation for the date of transfer, and the bank account for the refund.

The SA foreign ownership surcharge is not covered by relief

A foreign buyer of residential land in South Australia pays the 7% foreign ownership surcharge on top of ordinary duty, and since 13 February 2025 first home buyer relief no longer reduces the surcharge. RevenueSA applies the surcharge to the foreign person's interest in the land, so when a citizen buys jointly with a foreign partner only the foreign partner's share attracts it.

On a $750,000 new home bought wholly by a foreign person who otherwise met the first home rules, the duty would be $0 but the surcharge would still be $52,500. An established home at the same price bought wholly by a foreign person costs $35,080 in duty plus $52,500 in surcharge, $87,580 in total. Because joint purchases are surcharged on the foreign buyer's share, the calculator's foreign setting, which assumes a wholly foreign purchase, overstates the cost for these couples.

Other costs and paying the duty at settlement

Stamp duty is not the only government charge when you buy in South Australia. RevenueSA notes that Land Services SA charges Transfer Registration and Administration Fees to register the transfer, and that the buyer will also be liable for the Emergency Services Levy and, for non-exempt land, land tax each year.

RevenueSA accepts both online and manual lodgement, and most buyers leave this to their conveyancer. A home loan does not add duty: South Australia stopped charging stamp duty on mortgages on 1 July 2009.