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Stamp Duty Guide Australia (2026–27): State Rates & First Home Buyer Concessions
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- By AussieSpot Team
Stamp duty: state rules and first-home concessions
Transfer duty depends on the state, dutiable value, buyer status, property type and contract date. The calculator uses residential-purchase rules available on 28 September 2026. A price estimate is not a ruling on eligibility.
Key first-home rules
| State | Modelled treatment |
|---|---|
| NSW | Eligible homes up to $800,000 exempt; concessions below $1 million. Vacant land has $350,000 and $450,000 thresholds. |
| VIC | Eligible homes up to $600,000 exempt; concessions below $750,000. Vacant-land building conditions require separate assessment. |
| QLD | Established homes up to $700,000 exempt, with stepped relief below $800,000. Eligible new homes and land are exempt under the scheme from 1 May 2025. |
| WA | Eligible homes up to $600,000 exempt, concessional duty to $800,000; land thresholds are $450,000 and $550,000 for transactions from 7 May 2026. |
| SA | Eligible new homes and residential land can be exempt; established homes are not covered by this first-home relief. |
| TAS | The established-home first-home concession ended on 30 June 2026; it is not applied to current purchases. |
| ACT | Eligible Home Buyer Concession Scheme purchases are exempt from 1 July 2026, with no income threshold. Other eligibility requirements remain. |
| NT | No general first-home duty discount is applied in this calculator. Specific schemes require separate assessment. |
Example and other costs
For a NSW owner-occupier buying at $1,350,000, general 2026–27 duty is $52,237 + ($1,350,000 − $1,290,000) × 5.5% = $55,537. NSW premium residential duty starts above $3,870,000.
Foreign-purchaser surcharge assumptions are 9% NSW, 8% VIC/QLD/TAS and 7% WA/SA. ACT and NT have no equivalent conveyance surcharge in this model. Definitions and exemptions differ. Additional fee figures are budgeting allowances, not statutory quotes.
Check NSW duty rates, Queensland concessions, WA first-home rules, Tasmanian concessions and ACT eligibility.
Use the stamp-duty calculator. All claimed concessions require the applicable applicant, ownership, residence and contract conditions to be met.