Stamp Duty Australia — State-by-State Guide (2026)
This article provides general information only and does not constitute financial advice. For advice tailored to your situation, consult a licensed financial adviser. Learn more.
Contents
Stamp Duty Australia — State-by-State Guide (2026)
Stamp duty (also called transfer duty or conveyance duty depending on the state) is a state government tax on property transactions. It is one of the largest upfront costs of buying a home in Australia — typically $15,000–$55,000+ on a median-priced property depending on the state and purchase price.
This hub covers every state and territory, with links to the full state guides and comparison tools.
What Is Stamp Duty?
Stamp duty is levied by each state and territory government on the transfer of property. It is based on the purchase price (or market value, whichever is greater) and is calculated using progressive rate tables.
Who pays: The buyer pays stamp duty at settlement.
When it’s due: Stamp duty is typically due within 30 days of settlement (or at settlement in most cases). For off-the-plan purchases, it may be deferred until completion.
What it applies to: Residential property, commercial property, and in some states, business assets. This guide focuses on residential property.
Stamp Duty Rates — Quick Comparison (All States)
Approximate stamp duty on a $600,000 residential property purchase (standard rate, no concessions):
| State | Stamp Duty on $600,000 | Stamp Duty on $800,000 | Stamp Duty on $1,000,000 |
|---|---|---|---|
| NSW | ~$22,490 | ~$31,490 | ~$40,490 |
| VIC | ~$31,070 | ~$43,070 | ~$55,000 |
| QLD | ~$20,588 | ~$28,525 | ~$38,025 |
| WA | ~$19,215 | ~$27,815 | ~$37,315 |
| SA | ~$26,830 | ~$35,830 | ~$44,830 |
| TAS | ~$18,248 | ~$25,748 | ~$35,748 |
| ACT | ~$22,200 | ~$30,700 | ~$39,200 |
| NT | ~$26,730 | ~$37,230 | ~$47,730 |
Figures are approximate. Use the stamp duty calculator or each state revenue authority’s official calculator for exact amounts. Rates are subject to change.
Key finding: Victoria has the highest stamp duty among the major states at equivalent price points. Queensland and WA are typically lower.
First Home Buyer Stamp Duty Concessions — Summary
| State | Full Exemption Up To | Partial Concession Up To | Notes |
|---|---|---|---|
| NSW | $800,000 | $1,000,000 | New and established homes |
| VIC | $600,000 | $750,000 | New and established homes |
| QLD | No full exemption | — | Home concession rate applies |
| WA | $430,000 | $530,000 | New and established homes |
| SA | No full exemption | Off-the-plan only | Limited relief |
| TAS | No full exemption | — | 50% concession on all purchases |
| ACT | Income-tested | — | HBCS — full exemption if eligible |
| NT | $500,000 | Above $500,000 | Territory Home Owner Discount |
See Stamp Duty Exemptions and Concessions for First Home Buyers for the full guide.
Investment Property Stamp Duty
Investors pay full stamp duty — no concessions apply. In some states, an additional surcharge applies to foreign purchasers:
| State | Foreign Purchaser Surcharge |
|---|---|
| NSW | 8% additional duty |
| VIC | 8% additional duty |
| QLD | 7% additional foreign acquirer duty |
| WA | 7% additional foreign acquirer duty |
| SA | 7% additional foreign investor duty |
| ACT | Varies |
State-by-State Stamp Duty Guides
Full rates, calculation examples, concessions and how to claim:
- Stamp Duty NSW — rates, FHB exemption up to $800k
- Stamp Duty VIC — highest rates; FHB exemption up to $600k
- Stamp Duty QLD — home concession rate; $30k FHOG context
- Stamp Duty WA — FHB exemption up to $430k
- Stamp Duty SA — limited FHB relief
- Stamp Duty ACT — land tax transition; HBCS income-tested exemption
- Stamp Duty TAS — 50% FHB concession
- Stamp Duty NT — FHB exemption up to $500k
Other Stamp Duty Topics
- How to Reduce or Avoid Stamp Duty in Australia
- Land Tax Australia — State-by-State Guide
- Land Tax NSW — Rates and Thresholds
- Land Tax VIC — Rates and Thresholds
- Stamp Duty vs Land Tax — ACT Property Tax Reform
- Stamp Duty Comparison Table — All States
Frequently Asked Questions
Who pays stamp duty in Australia — buyer or seller? The buyer pays stamp duty. It is due at or shortly after settlement.
Is stamp duty the same in every Australian state? No. Each state and territory sets its own stamp duty rates. Victoria has the highest rates; Queensland and WA tend to be lower for comparable property prices.
Can you add stamp duty to your mortgage? Lenders do not generally allow stamp duty to be capitalised into the home loan. You need to have stamp duty funds available separately from your deposit. A small number of lenders may allow stamp duty to be included in a refinance or equity release situation — check with your lender.
When is stamp duty payable? In most states, stamp duty must be paid within 30 days of the date of the agreement (contract). For off-the-plan purchases, duty may be deferred until completion of construction.
Related Guides
- Stamp Duty Calculator Australia
- First Home Buyer Stamp Duty Exemptions
- True Cost of Buying a Home
- Mortgages Hub
First Home Buyer Stamp Duty Concessions — State Summary
First home buyers are the biggest beneficiaries of stamp duty concessions. Here is a summary of each state’s FHB stamp duty position as of 2026:
| State | FHB concession | Threshold | Type |
|---|---|---|---|
| NSW | Full exemption | Up to $800,000 | Exemption |
| NSW | Partial concession | $800,001–$1,000,000 | Taper |
| VIC | Full exemption (new builds) | Up to $600,000 | Exemption |
| VIC | Partial concession | $600,001–$750,000 | Taper |
| QLD | No stamp duty exemption (FHOG instead) | — | Grant not exemption |
| WA | Full exemption | Up to $430,000 | Exemption |
| WA | Partial concession | $430,001–$530,000 | Taper |
| SA | No dedicated FHB stamp duty exemption | — | — |
| ACT | HBCS scheme (income-tested) | Property value cap varies | Income-tested |
| TAS | 50% concession | Up to $600,000 | 50% discount |
| NT | Full exemption | Up to $500,000 | Exemption |
Key takeaway: NSW and VIC offer the most generous relief for lower-priced first home purchases, though both thresholds exclude most properties in Sydney’s and Melbourne’s inner suburbs.
How Stamp Duty Is Calculated
Stamp duty is calculated on a sliding scale — different rates apply to different price thresholds. For NSW as an example (standard non-FHB purchase):
| Value | Rate |
|---|---|
| $0 – $16,000 | 1.25% |
| $16,001 – $35,000 | $200 + 1.5% over $16,000 |
| $35,001 – $93,000 | $485 + 1.75% over $35,000 |
| $93,001 – $351,000 | $1,500 + 3.5% over $93,000 |
| $351,001 – $1,168,000 | $10,530 + 4.5% over $351,000 |
| Over $1,168,001 | $47,295 + 5.5% over $1,168,000 |
NSW rates current as of 2026. Other states use different rate schedules — always check with the relevant state revenue office.
Land Tax — The Ongoing Alternative
Some states have progressively moved toward taxing land annually (land tax) rather than at the point of sale (stamp duty). ACT is the leading example — it has been progressively reducing stamp duty while increasing annual land tax rates.
The economic argument is that stamp duty discourages mobility (people avoid selling to avoid the tax), while land tax encourages more efficient land use. For buyers:
- Stamp duty is a one-off barrier to entry
- Land tax is an ongoing annual cost based on unimproved land value
Investors should be aware that investment properties are generally subject to land tax above a threshold in all states — unlike owner-occupiers who are typically exempt on their principal residence.
Frequently Asked Questions
Can stamp duty be added to your home loan?
No — lenders generally do not allow stamp duty to be included in the mortgage. You must have sufficient savings to cover stamp duty separately from your deposit. For a $700,000 property in NSW, this adds approximately $27,000 to your required savings on top of your deposit amount.
Is stamp duty paid before or after settlement?
In most states, stamp duty is due within 30 days of signing the contract of sale (or 3 months for off-the-plan purchases). Your conveyancer manages the payment process — typically arranging payment from your settlement funds.
Foreign Buyer Surcharges
In addition to standard stamp duty, foreign persons purchasing residential property in Australia pay an additional foreign buyer surcharge (also called foreign investor surcharge duty):
| State | Surcharge rate |
|---|---|
| New South Wales | 8% |
| Victoria | 8% |
| Queensland | 7% |
| South Australia | 7% |
| Western Australia | 7% |
| Tasmania | 1.5% |
| Northern Territory | No surcharge |
| ACT | No surcharge |
Who is a “foreign person”: Generally, anyone who is not an Australian citizen, a New Zealand citizen, or a permanent resident. Temporary visa holders (including 457 and 482 visa holders) are generally treated as foreign persons for stamp duty surcharge purposes.
FIRB (Foreign Investment Review Board) approval is also typically required before a foreign person can purchase residential property in Australia. Approval fees apply separately.
This article provides general information about stamp duty. Rates, thresholds and concessions are set by state and territory governments and are subject to change. Always verify with the relevant state revenue office before purchasing. For advice tailored to your situation, speak with a licensed mortgage broker or financial adviser. Find one through MoneySmart.