When is stamp duty due in Australia?

Payment timelines vary by state. In NSW and VIC, it is usually due within 30 days of settlement. In QLD, it is due within 30 days of the contract becoming unconditional. Most buyers pay stamp duty at settlement through their solicitor or conveyancer.

Which state has the lowest stamp duty in Australia?

Queensland typically has the lowest stamp duty for owner-occupiers, especially for properties under $550,000 where the 'Home Concession' applies. For first home buyers, QLD also offers very generous exemptions.

Does stamp duty apply to first home buyers?

Most Australian states offer exemptions or concessions for first home buyers. For example, in NSW, no duty is paid on homes up to $800,000. In VIC, the threshold is $600,000 for a full exemption. Always check the specific limits for your state.

Is stamp duty calculated on the purchase price or valuation?

Stamp duty is calculated on the 'dutiable value', which is usually the purchase price. However, if the transaction is not at 'arm's length' (e.g., selling to a family member at a discount), the state revenue office will use the fair market valuation.

Australia Stamp Duty Calculator 2026 | All States & Territories

Understanding Stamp Duty in Australia

Stamp duty — officially called transfer duty or conveyance duty in most jurisdictions — is a state and territory tax levied on property transactions. It is typically the largest upfront cost buyers face when purchasing real estate in Australia, often exceeding $20,000 to $50,000 depending on the property value and location.

The duty is calculated on the dutiable value of the property, which is the greater of the purchase price or the market value at the date of transfer. For off-the-plan purchases, some states allow duty to be calculated on the land value plus construction costs rather than the full completed value, providing significant savings.

Because stamp duty is a state tax, the rules, rates, and concessions vary wildly between borders. A property worth $750,000 will attract significantly different duty in Sydney compared to Melbourne or Brisbane. This calculator aggregates the latest 2026 legislation across all eight jurisdictions to give you an accurate estimate of your total government costs.

How is Stamp Duty Calculated?

Stamp duty is a tiered tax, similar to income tax. As the value of the property increases, the percentage of tax charged also increases. Each state has its own brackets and rates.

Example: NSW Standard Rates 2026

$0 – $17,000: 1.25% of the value
$17,001 – $37,000: $212 plus 1.5% of value over $17k
$37,001 – $98,000: $512 plus 1.75% of value over $37k
$98,001 – $348,000: $1,580 plus 3.5% of value over $98k
$348,001 – $1,157,000: $10,330 plus 4.5% of value over $348k

In addition to the transfer duty, most states charge a fixed land transfer fee and a mortgage registration fee. These are typically much smaller (ranging from $150 to $2,500) but are essential to include in your budget.

Concessions & Exemptions

To assist buyers, particularly those entering the market for the first time, state governments offer several types of relief:

First Home Buyers

Exemptions or reduced rates for first-time purchasers. Thresholds vary from $600,000 in Victoria to $1.02 million in the ACT.

Off-the-Plan

Concessions for buying before construction is finished, often calculated on the land value only (common in VIC and WA).

Pensioners

Some states offer a once-off concession for pensioners downsizing or purchasing a principal place of residence.

Primary Production

Exemptions may apply for the transfer of family farms or land used specifically for primary production.

State-by-State Overview 2026

New South Wales (NSW)

NSW uses a standard scale plus a 'Premium Property' rate for residential properties above $3.4 million. The First Home Buyers Assistance scheme provides a full exemption up to $800k and a concession up to $1M. Foreign buyers pay an 8% surcharge.

Victoria (VIC)

Victoria typically has the highest duty in Australia. Rates reach 6% for properties over $1M. However, first home buyers get a full exemption up to $600k and a concession up to $750k. Foreign purchasers pay an 8% surcharge.

Queensland (QLD)

QLD offers three rates: Home Concession (lowest, for owner-occupiers), First Home Concession, and Investment/Standard. First home buyers pay $0 duty on homes up to $700k. The foreign surcharge is 8%.

Western Australia (WA)

WA offers a 'Residential' rate and a 'First Home Owner' rate. FHB pay $0 duty up to $450k and a reduced rate up to $600k. Foreign buyers pay a 7% surcharge.

South Australia (SA)

SA abolished stamp duty for first home buyers purchasing new homes or vacant land (no price cap) in 2024. For established homes, standard rates apply. Foreign surcharge is 7%.

Tasmania (TAS)

Tasmania offers a 50% concession for first home buyers on established homes up to $750,000. Standard rates apply for others. Foreign surcharge is 8% for residential land.

ACT & NT

The ACT is phasing out stamp duty over a 20-year period, replaced by land tax. The NT offers the Territory Home Owner Discount for those who haven't owned in the NT for 2 years.

Frequently Asked Questions

When is stamp duty due?

Timelines vary: NSW/VIC (30 days from settlement), QLD (30 days from contract going unconditional). Most buyers pay at settlement.

Can stamp duty be added to my mortgage?

Technically no, lenders require you to have the funds for stamp duty upfront. However, it effectively reduces your deposit, which might increase your LVR.

Is stamp duty tax-deductible?

For your primary residence, no. For investment properties, stamp duty is not deductible from annual rental income but is added to the 'cost base' for Capital Gains Tax (CGT) purposes when you sell.

Do I pay stamp duty on a gift?

Yes. Even if a property is gifted, duty is usually payable based on the fair market value of the property at the time of transfer.

Methodology & Disclaimers

Our calculator uses the 2026 tax tables provided by each state's respective revenue office. Calculations for First Home Buyer concessions assume the buyer meets all eligibility criteria (Australian citizenship/residency, never owned property before, occupying as PR).

Disclaimer: This tool provides an estimate only. Government fees and charges can change without notice. Always obtain a formal quote from your solicitor or conveyancer before entering into a contract of sale.

Verified by FindBest Tools

Rates sourced from Revenue NSW, State Revenue Office Victoria, Queensland Revenue Office, WA Department of Finance, RevenueSA, Tasmanian State Revenue Office, ACT Revenue Office, and Northern Territory Treasury. Verified for the 2026 financial year. Last reviewed 25 April 2026.

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