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Stamp duty by state: rates and first home buyer concessions compared
Stamp duty is usually the largest tax you pay when buying a home, and it is set entirely by the state or territory the property is in. The same $750,000 purchase can attract more than $22,000 in one place and over $40,000 in another. This guide compares the duty, the name it goes by, and the first home buyer concession in all eight jurisdictions.
Stamp duty compared: all 8 states and territories
The duty column below is a standard (not first home buyer) purchase at $750,000, calculated from each jurisdiction's current rate schedule. It lets you compare like with like across the country.
| State or territory | Official name | Duty on $750,000 | First home buyer concession | Rates effective from |
|---|---|---|---|---|
| New South Wales | transfer duty | $27,937 | Full exemption to $800,000, then a concession phasing out to $1,000,000 (new or established homes). | 1 July 2026 |
| Victoria | land transfer duty | $40,070 | Full exemption to $600,000, phasing out to full duty by $750,000 (new or established homes; you must move in within 12 months). | 1 July 2021 |
| Queensland | transfer duty | $26,775 1 | Established home: full exemption to $700,000, phasing out to $800,000. Brand new home or vacant land (contracts from 1 May 2025): nil duty, no value cap. | 1 July 2026 |
| Western Australia | transfer duty | $29,741 | First Home Owner Rate of duty: nil to $500,000, then a concessional rate up to a $700,000 value cap (metro and Peel region). | 1 July 2008 |
| South Australia | stamp duty | $35,080 | New homes, off-the-plan apartments and vacant land only: full exemption, no value cap. No relief at all for established homes. | 1 January 2016 |
| Tasmania | property transfer duty | $28,935 | No first home buyer duty concession. The exemption for established homes to $750,000 expired on 30 June 2026 and was not extended. | 21 October 2013 |
| Australian Capital Territory | conveyance duty | $22,200 2 | Home Buyer Concession Scheme: full exemption from duty, with no price cap and no income test from 1 July 2026. | 1 July 2025 |
| Northern Territory | stamp duty | $37,125 3 | No first home buyer duty concession. First home support is a cash grant instead (see below), not a duty saving. | 1 July 2025 |
General information only, current as at 13 July 2026. Duty figures are estimates for a standard buyer, rounded to the nearest dollar and calculated from each state's published rate schedule; they exclude any first home buyer, foreign purchaser or other adjustment. Always confirm with the relevant revenue office, linked below.
- 1 Queensland: this is the standard (non-concession) transfer duty. A Queensland owner-occupier who is not a first home buyer usually pays less, under a separate home concession rate not shown here.
- 2 ACT: this is the standard rate table. An eligible owner-occupier (even one who is not a first home buyer) pays a lower base rate of conveyance duty, so this figure is a conservative maximum.
- 3 Northern Territory: NT duty is a set formula, not a bracket table, and at $750,000 it is a flat 4.95% of the price. The same amount applies to every buyer, as the NT has no first home buyer duty concession.
Why the same price produces different duty
Stamp duty is a state and territory tax, so there is no single national rule. Each government decides what to call it, where its rate brackets sit and how steeply they climb. That is why the duty on an identical $750,000 home ranges from about $22,200 in the ACT to $40,070 in Victoria in the table above. Even the name changes: it is transfer duty in NSW, Queensland and WA, land transfer duty in Victoria, conveyance duty in the ACT, and simply stamp duty in South Australia and the NT.
Most states use a progressive bracket scale, where a higher price is taxed at a higher marginal rate, similar to income tax. The Northern Territory is the outlier: below $525,000 its duty follows a mathematical formula, and above that it is a flat percentage of the whole price. This is why comparing headline rates alone can mislead, and why a like-for-like figure at one price, as in the table, is the fairer comparison.
First home buyer concessions: the patterns
First home buyer relief is where states differ most, and the concession column above shows three broad patterns:
- Capped exemption then taper (NSW, Victoria, WA). Full relief up to a threshold, then a shrinking concession up to a higher cap, above which full duty applies. NSW is the most generous of these, with a full exemption to $800,000.
- New homes only (South Australia). South Australia abolished duty for first home buyers of new homes, off-the-plan apartments and vacant land, with no value cap, but gives no relief at all for an established home.
- Full exemption, or none (ACT, Tasmania, NT). From 1 July 2026 the ACT removed both the price cap and the income test on its Home Buyer Concession Scheme, so eligible first home buyers pay no duty regardless of price. At the other end, Tasmania's established-home exemption expired on 30 June 2026, and the Northern Territory has never offered a first home buyer duty concession, delivering its support as a cash grant instead.
Because these rules change often and carry detailed eligibility conditions (citizenship, age, never having owned before, and a requirement to live in the home), always check your exact entitlement with the state revenue office before you rely on it. Queensland is a good example of how much detail sits behind a single row: its brand-new-home concession is uncapped, while its established-home concession tapers away by $800,000.
When is stamp duty payable?
Wherever you buy, stamp duty is a cost for the buyer, not the seller, and it is on top of the purchase price. Each state sets its own deadline, but in practice duty is almost always paid at or before settlement, because the transfer of title cannot be registered until duty has been assessed and paid, or an exemption confirmed. Your conveyancer or solicitor lodges the assessment, tells you the amount, and makes sure it is cleared in time for settlement.
That timing matters for your budget: the duty in the table is money you need available up front, separate from your deposit and your other purchase costs. For how duty fits alongside registration fees, searches and professional fees, see our companion guide to conveyancing costs by state.
Estimate your stamp duty
Use the calculator below to estimate duty for your price and buyer type across any of the 8 states and territories.
Estimate only, not a formal assessment. For a binding figure, use the calculator on the relevant state revenue office site, linked in the sources below.
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Conveyancing Explained provides general information about property transactions in Australia. It is not legal advice and does not create a client relationship. For advice on your situation, engage a licensed conveyancer, settlement agent, or property solicitor in your state or territory.