Stamp duty calculator — all states
Transfer duty in any state or territory, with first home concessions, the price at which relief stops, and the foreign purchaser surcharge.
Covers 2026-27 · rates as at 2026-07-01
Stamp duty payable
Estimate$32,779
3.86% of the price in New South Wales
- Duty before concessions
- $32,779
- First home concession
- $0.00
- Foreign purchaser surcharge
- $0.00
| Property value | $850,000 |
|---|---|
| New South Wales scale | $32,779 |
| Duty payable | $32,779 |
- First Home Buyers Assistance Scheme: no duty to $800,000, phasing out to $1,000,000.
- Duty is assessed on the greater of the price and market value, and on the contract date rather than settlement.
On $850,000 in NSW a first home buyer gets a partial concession, but relief stops entirely at $1,000,000 — the last $150,000 of price carries the whole duty back.
Do you qualify
How this is calculated
Eight scales, three different shapes
Most states use a marginal scale — a fixed base at the bracket floor plus a rate on the excess. Victoria and the ACT switch to a flat rate on the whole value above a threshold. The Northern Territory uses a quadratic below $525,000 rather than brackets at all.
NT duty = (0.06571441 × V²) ÷ 1000 + 15V, V = value ÷ 1000First home relief is a cliff, not a taper
NSW exempts to $800,000 and phases out by $1,000,000. The ACT is a hard cliff at $1,020,000 — one dollar over costs the entire concession. Queensland and SA restrict relief to new builds, so an established home gets nothing.
Duty is assessed on the contract date
Liability crystallises when contracts exchange, not at settlement, and on the greater of the price and market value. Payment is generally due within 3 months of that date, and a concession that changes in between does not apply retrospectively either way.
Worked example: $850,000 property in New South Wales, first home buyer
| State | NSW |
|---|---|
| Value | $850,000 |
| First home buyer | Yes |
| Full exemption to | $800,000 |
|---|---|
| Relief stops at | $1,000,000 |
| Position | Partial concession |
Negotiating the price from $1,010,000 down to $999,000 is worth far more than the $11,000 saved, because it moves the purchase back inside the concession band.
What this assumes
- Residential property bought by an individual.
- Duty only — registration and mortgage fees are extra.
- Standard rates, with no off-the-plan concession applied.
- Concession eligibility conditions are met.
Where this commonly goes wrong
- A dollar over a first home threshold can cost tens of thousands — in the ACT, crossing $1,020,000 loses the entire exemption at once.
- The foreign purchaser surcharge reaches 9% in NSW and can catch temporary visa holders and trusts with foreign beneficiaries, on top of ordinary duty.
- NSW indexes its thresholds every 1 July, so a figure quoted in June can be wrong in July for an identical purchase.
Questions
How much is stamp duty in NSW?
On the standard scale it runs to $5.50 per $100 above $1,212,000, with premium duty of $7.00 per $100 above $3,636,000. First home buyers pay nothing to $800,000, with a concession phasing out by $1,000,000.
Do first home buyers pay stamp duty?
It depends on the state and the price. NSW exempts to $800,000, Victoria to $600,000, WA and Queensland have their own thresholds, and SA charges nothing at any price on a new build. Tasmania removed its concession on established homes from 1 July 2026.
Is stamp duty payable on the contract date or at settlement?
Liability attaches on the contract date, though payment is usually due within three months or at settlement, whichever comes first. A rule change after exchange does not alter what you owe.
Which state has the cheapest stamp duty?
It varies with price and buyer type. The ACT is phasing duty out entirely by 2033, SA charges nothing for first home buyers of new builds, and Queensland removed the cap on its new home concession — so the answer depends on what and where you are buying.
Can I add stamp duty to my mortgage?
Not directly — lenders assess duty as an upfront cost you must fund, so it reduces your deposit. Borrowing more to cover it lifts your loan-to-value ratio and can trigger lenders mortgage insurance on top.
Do foreign buyers pay extra stamp duty?
Yes, a surcharge on the full property value on top of ordinary duty — 9% in NSW, 8% in Victoria and Queensland, 7% in WA. It can apply to some temporary visa holders and to trusts with foreign beneficiaries.
Related tools
Sources
General estimate based on published ATO rates for the 2026-27. Not tax advice, and it does not consider your objectives, financial situation or needs. Confirm your position with the ATO or a registered tax agent.
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