Stamp Duty in Australia: What You'll Pay in Every State (2026)

Stamp duty — officially known as transfer duty in most states — is one of the largest upfront costs when buying property in Australia. Depending on the state, the property value, and whether you are a first-home buyer, stamp duty can range from nothing to well over $40,000. Understanding what you will owe before you start house-hunting is essential for budgeting accurately.

This guide breaks down stamp duty rates in every Australian state and territory as of 2026, including first-home buyer exemptions, concessions, and foreign buyer surcharges.

What Is Stamp Duty?

Stamp duty (or transfer duty) is a state or territory government tax charged when you purchase property or land. It is calculated as a percentage of the property's purchase price or market value, whichever is greater. The duty is payable to the relevant state revenue office, usually within 30 to 90 days of settlement depending on the jurisdiction.

Despite regular calls for reform, stamp duty remains a significant revenue source for state governments, generating billions of dollars annually. The ACT is the only jurisdiction actively transitioning away from stamp duty toward an annual land tax model.

Stamp Duty by State and Territory

New South Wales (NSW)

NSW uses a tiered rate structure under the Duties Act 1997:

• $0 - $17,000: $1.25 per $100
• $17,001 - $36,000: $212 + $1.50 per $100 over $17,000
• $36,001 - $97,000: $497 + $1.75 per $100 over $36,000
• $97,001 - $364,000: $1,564 + $3.50 per $100 over $97,000
• $364,001 - $1,212,000: $10,909 + $4.50 per $100 over $364,000
• Over $1,212,000: $49,069 + $5.50 per $100 over $1,212,000
• Premium rate: $7.00 per $100 for properties over $3,636,000

First Home Buyer: Full exemption for new homes up to $800,000 and existing homes up to $800,000. Concessional rates for properties between $800,000 and $1,000,000. The First Home Buyer Assistance Scheme provides significant savings.

Foreign buyer surcharge: 9% on top of standard duty.

Victoria (VIC)

Victoria applies transfer duty under the Duties Act 2000:

• $0 - $25,000: 1.4% of the property value
• $25,001 - $130,000: $350 + 2.4% of amount over $25,000
• $130,001 - $960,000: $2,870 + 6.0% of amount over $130,000
• Over $960,000: $52,670 + 5.5% of amount over $960,000

First Home Buyer: Full exemption for properties up to $600,000. Concessions for properties valued between $600,001 and $750,000. These apply to new and established homes.

Foreign buyer surcharge: 8% on top of standard duty. Victoria also applies a vacant residential land tax in certain council areas.

Queensland (QLD)

Queensland transfer duty is calculated under the Duties Act 2001:

• $0 - $5,000: Nil
• $5,001 - $75,000: $1.50 per $100 (above $5,000)
• $75,001 - $540,000: $1,050 + $3.50 per $100 (above $75,000)
• $540,001 - $1,000,000: $17,325 + $4.50 per $100 (above $540,000)
• Over $1,000,000: $38,025 + $5.75 per $100 (above $1,000,000)

First Home Buyer: Concession for homes up to $700,000 (no duty on the first $500,000, reduced rates above that). The Queensland First Home Concession can save up to $17,350.

Foreign buyer surcharge: 8% additional duty for foreign purchasers.

Western Australia (WA)

WA transfer duty rates under the Duties Act 2008:

• $0 - $120,000: 1.9% of the property value
• $120,001 - $150,000: $2,280 + 2.85% of amount over $120,000
• $150,001 - $360,000: $3,135 + 3.80% of amount over $150,000
• $360,001 - $725,000: $11,115 + 4.75% of amount over $360,000
• Over $725,000: $28,453 + 5.15% of amount over $725,000

First Home Buyer: Full exemption for properties valued up to $430,000. Concessional rates between $430,001 and $530,000.

Foreign buyer surcharge: 7% additional duty.

South Australia (SA)

SA applies stamp duty under the Stamp Duties Act 1923:

• $0 - $12,000: 1.0% of the property value
• $12,001 - $30,000: $120 + 2.0% of amount over $12,000
• $30,001 - $50,000: $480 + 3.0% of amount over $30,000
• $50,001 - $100,000: $1,080 + 3.5% of amount over $50,000
• $100,001 - $200,000: $2,830 + 4.0% of amount over $100,000
• $200,001 - $250,000: $6,830 + 4.25% of amount over $200,000
• $250,001 - $300,000: $8,955 + 4.75% of amount over $250,000
• $300,001 - $500,000: $11,330 + 5.0% of amount over $300,000
• Over $500,000: $21,330 + 5.5% of amount over $500,000

First Home Buyer: No stamp duty on new homes valued up to $650,000 (effective from eligible purchase dates). Concessions reduce gradually above that threshold.

Foreign buyer surcharge: 7% surcharge on residential property.

Tasmania (TAS)

Tasmania calculates duty under the Duties Act 2001 (TAS):

• $0 - $3,000: $50 flat
• $3,001 - $25,000: $50 + $1.75 per $100 over $3,000
• $25,001 - $75,000: $435 + $2.25 per $100 over $25,000
• $75,001 - $200,000: $1,560 + $3.50 per $100 over $75,000
• $200,001 - $375,000: $5,935 + $4.00 per $100 over $200,000
• $375,001 - $725,000: $12,935 + $4.25 per $100 over $375,000
• Over $725,000: $27,810 + $4.50 per $100 over $725,000

First Home Buyer: 50% duty concession for properties up to $600,000 purchased as a primary residence.

Australian Capital Territory (ACT)

The ACT is progressively abolishing stamp duty, replacing it with higher annual land tax (general rates). Current duty rates are reducing each year. For residential owner-occupiers:

• Rates start at approximately $1.12 per $100 for lower values and increase progressively
• The ACT Conveyance Duty calculator on the Revenue Office website provides exact calculations

First Home Buyer: Full exemption on properties valued up to $1,000,000 (among the most generous in the country). This Home Buyer Concession Scheme makes the ACT very attractive for first-time purchasers.

Northern Territory (NT)

The NT applies stamp duty under the Stamp Duty Act 1978 using a formula-based calculation rather than tiered brackets. The effective rate is approximately:

• Around 4.95% for a $500,000 property
• Around 5.45% for a $1,000,000 property

First Home Buyer: The Territory Home Owner Discount provides significant concessions for owner-occupiers purchasing established homes.

First Home Buyer Grants (Separate from Stamp Duty)

In addition to stamp duty exemptions, every state offers a First Home Owner Grant (FHOG). For a complete breakdown of eligibility rules and how to claim these exemptions, see our guide on stamp duty exemptions for first home buyers. As of 2026:

Foreign Buyer Surcharges Summary

Foreign buyers (non-residents and temporary visa holders) pay significantly higher stamp duty:

How to Calculate Your Stamp Duty

While the tables above give you a guide, the exact amount depends on several factors including the property type, whether it is your primary residence, your residency status, and current concession schemes.

1. Check your state revenue office website for the most up-to-date rates and calculators
2. Factor stamp duty into your budget early — it is due within 30-90 days of settlement and cannot be added to your mortgage in most cases. Use our mortgage calculator to see how stamp duty affects your total borrowing position
3. Ask your conveyancer to confirm the exact amount as part of their settlement statement
4. Use Realestate Lens to get an instant estimate when analyzing a property contract — the app calculates stamp duty based on the purchase price and state

Related Resources

• Stamp Duty Calculator — Calculate stamp duty for every Australian state
• First Home Buyer's Guide — Complete guide to buying your first home
• What Is Stamp Duty? — Quick definition and overview