Stamp duty by state in 2026: transfer duty rates, who pays and when
How transfer (stamp) duty works in each Australian state and territory in 2026, current NSW, Victorian and Queensland rate scales, due dates and surcharges.
Stamp duty, officially transfer duty (land transfer duty in Victoria, conveyance duty in the ACT), is a state tax paid by the buyer on the dutiable value of a property, which is normally the contract price. Each state and territory sets its own sliding scale, so the same $850,000 home attracts different duty in Sydney, Melbourne and Brisbane. At the published 2026-27 rates, a buyer with no concession pays $32,437 in New South Wales, $46,070 in Victoria and $31,275 in Queensland at general rates, or $24,100 in Queensland if the home concession for owner-occupiers applies. First home buyers can pay much less, and foreign buyers pay a surcharge on top.
This guide is part of the cost of selling a house in Australia. Step-by-step calculations are in stamp duty calculation examples.
Who runs duty in each state
| State or territory | Name of the duty | Collected by | Foreign buyer surcharge (residential) |
|---|---|---|---|
| New South Wales | Transfer duty | Revenue NSW | Surcharge purchaser duty, 9% |
| Victoria | Land transfer duty | State Revenue Office | Foreign purchaser additional duty, 8% |
| Queensland | Transfer duty | Queensland Revenue Office | Additional foreign acquirer duty, 8% |
| Western Australia | Transfer duty | RevenueWA | Foreign transfer duty, 7% |
| South Australia | Stamp duty | RevenueSA | Foreign ownership surcharge, 7% |
| Tasmania | Duty | State Revenue Office Tasmania | Foreign investor duty surcharge, 8% |
| ACT | Conveyance duty | ACT Revenue Office | No duty surcharge (foreign owners pay a land tax charge) |
| Northern Territory | Stamp duty | Territory Revenue Office | No duty surcharge |
Surcharges are explained in foreign buyer surcharges and the ban. Rates are those published by each revenue office as at October 2026; confirm them before you sign.
New South Wales rates for 2026-27
Revenue NSW indexes the thresholds every financial year. The rate year is set by the contract date. Published scale for 2026-27:
| Dutiable value | Duty |
|---|---|
| $0 to $18,000 | $1.25 per $100 (minimum $20) |
| $18,001 to $38,000 | $225 plus $1.50 per $100 over $18,000 |
| $38,001 to $103,000 | $525 plus $1.75 per $100 over $38,000 |
| $103,001 to $387,000 | $1,662 plus $3.50 per $100 over $103,000 |
| $387,001 to $1,290,000 | $11,602 plus $4.50 per $100 over $387,000 |
| Over $1,290,000 | $52,237 plus $5.50 per $100 over $1,290,000 |
Example: $850,000 gives $11,602 + 4.5% x ($850,000 - $387,000) = $11,602 + $20,835 = $32,437.
Victoria rates
Victoria's general (non-principal place of residence) scale for contracts from 1 July 2021:
| Dutiable value | Duty |
|---|---|
| Up to $25,000 | 1.4% of the value |
| $25,000 to $130,000 | $350 plus 2.4% of the amount over $25,000 |
| $130,000 to $960,000 | $2,870 plus 6% of the amount over $130,000 |
| $960,000 to $2,000,000 | 5.5% of the whole value |
| Over $2,000,000 | $110,000 plus 6.5% of the amount over $2,000,000 |
A lower principal place of residence rate applies only between $130,000 and $550,000, so most Melbourne owner-occupiers pay the general rate. Example: $850,000 gives $2,870 + 6% x $720,000 = $46,070.
Queensland rates
Queensland has general rates and lower home concession rates for a buyer who will live in the property:
| Dutiable value | General rate |
|---|---|
| Up to $5,000 | Nil |
| $5,000 to $75,000 | $1.50 per $100 over $5,000 |
| $75,000 to $540,000 | $1,050 plus $3.50 per $100 over $75,000 |
| $540,000 to $1,000,000 | $17,325 plus $4.50 per $100 over $540,000 |
| Over $1,000,000 | $38,025 plus $5.75 per $100 over $1,000,000 |
Under the home concession rates, an $850,000 home costs $24,100, the figure the Queensland Revenue Office uses in its own example, compared with $31,275 at the general rate.
Western Australia, South Australia, Tasmania, the ACT and NT
These jurisdictions also use sliding scales. Rather than reproduce scales that change, use each revenue office's calculator. Points worth knowing:
- ACT is phasing out conveyance duty in favour of general rates over a 20-year reform, and offers a Home Buyer Concession Scheme that exempts eligible buyers from duty.
- South Australia gives eligible first home buyers full duty relief on new homes and vacant land to build on, with no value cap for contracts from 6 June 2024. Established homes pay full duty.
- Western Australia offers a first home owner rate: from 7 May 2026, no duty on a first home up to $600,000 and a concessional rate up to $800,000 (vacant land $450,000 / $550,000).
- Tasmania's temporary duty exemption for first home buyers of established homes up to $750,000 applied only to transactions settling up to 30 June 2026.
See first home buyer concessions by state for details.
When duty must be paid
- New South Wales: generally within three months of the contract date, which in practice means at settlement for most sales. Eligible buyers of off-the-plan homes for owner-occupation can defer payment.
- Victoria: at settlement; your conveyancer pays it through the electronic settlement.
- Queensland: within 30 days after liability arises, normally collected at settlement.
- Other states: usually at or around settlement. Check the revenue office deadline, because late payment attracts interest and penalty tax.
Duty is usually paid from your own funds. Most lenders lend against the property price, not the duty.
Common errors
- Using last year's scale. NSW thresholds move every 1 July; the rate year follows the contract date.
- Assuming the home concession applies to an investment property. In Queensland it applies only if you will live in the home.
- Forgetting that the foreign surcharge applies on top of the general duty, not instead of it.
- Ignoring the value of chattels or land included in the contract: duty is calculated on the dutiable value as defined by the state.
Frequently asked questions
Does the seller ever pay stamp duty?
Not on a standard residential sale. The buyer pays. A seller may meet a duty-related cost only in unusual arrangements, such as a transfer between relatives at less than market value.
Is stamp duty charged on the price or the value?
On the dutiable value, which is the greater of the price and the market value in most states. A sale to a relative at a discount can still be assessed on market value.
Can I add stamp duty to my home loan?
Some lenders allow it if your deposit and valuation leave room, but it raises the loan and possibly lenders mortgage insurance. That is a lending question; ask your lender or broker.
Is stamp duty tax deductible?
No, not for your home. For an investment property it forms part of the CGT cost base and reduces the capital gain when you sell.
Official sources
- Revenue NSW — transfer duty thresholds and calculator
- State Revenue Office Victoria — land transfer duty rates and calculator
- Queensland Revenue Office — transfer duty rates and home concessions
- RevenueWA — WA transfer duty
- RevenueSA — SA stamp duty
- State Revenue Office Tasmania — Tasmanian duty
- ACT Revenue Office — conveyance duty and Home Buyer Concession Scheme
- Territory Revenue Office — NT stamp duty
