Stamp Duty - General Rate and Threshold- from 1 July 2021
| Property Value |
Duty Payable: Owner Occupier |
| up to $200,000 |
$0.68 per $100 or part thereof, whichever is greater |
| $200,001 to $300,000 |
$1,360 plus $2.20 per $100 or part thereof by which the value exceeds $200,000 |
| $300,001 to $500,000 |
$3,560 plus $3.40 per $100 or part thereof by which the value exceeds $300,000 |
| $500,001 to $750,000 |
$10,360 plus $4.32 per $100 or part thereof by which the value exceeds $500,000 |
| $750,001 to $1,000,000 |
$21,160 plus $5.90 per $100 or part thereof by which the value exceeds $750,000 |
| $1,000,001 to $1,454,999 |
$35,910 plus $6.40 per $100 or part thereof by which the value exceeds $1,000,000 |
| $1,455,000 and over |
A flat rate of $4.54 per $100 applied to the total transaction value |
| Property Value |
Duty Payable: Non-Owner Occupier |
| up to $200,000 |
$1.20 per $100 or part thereof, whichever is greater |
| $200,001 to $300,000 |
$2,400 plus $2.20 per $100 or part thereof by which the value exceeds $200,000 |
| $300,001 to $500,000 |
$4,600 plus $3.40 per $100 or part thereof by which the value exceeds $300,000 |
| $500,001 to $750,000 |
$11,400 plus $4.32 per $100 or part thereof by which the value exceeds $500,000 |
| $750,001 to $1,000,000 |
$22,200 plus $5.90 per $100 or part thereof by which the value exceeds $750,000 |
| $1,000,001 to $1,454,999 |
$36,950 plus $6.40 per $100 or part thereof by which the value exceeds $1,000,000 |
| $1,455,000 and over |
A flat rate of $4.54 per $100 applied to the total transaction value |
First Home Owner Grant:
After 1 July 2019, the First Home Owner Grant (FHOG) no longer exists, the FHOG was replaced by the new Home Buyer Concession Scheme, which provides a full duty concession for eligible buyers
Stamp Duty - Home buyer concessions
From 1 July 2021, the eligible home buyers in the ACT will pay no duty if the property value is no more than $1,000,000. The buyers including their partners (if any) must not have owned any other property in the last two years
Income threshold amount
To be eligible for a duty concession, the income test must be satisfied. The combined total income of all applicants and their domestic partner/s over the 1 year period prior to the date of the grant, transfer or agreement for transfer (whichever is first) must be less than or equal to the relevant income threshold as follows:
| Number of dependent Children |
Income Threshold |
| 0 |
$160,000 |
| 1 |
$163,330 |
| 2 |
$166,660 |
| 3 |
$169,990 |
| 4 |
$173,320 |
| 5 or more |
$176,650 |
Stamp Duty - Pensioner duty concession from 1 July 2021
Eligible property (residential home)
| Dutiable value |
Concessional duty payable |
| $490,000 or less |
$0 |
| more than $490,000 but less than $642,000 |
$10.85 for every $100, or part of $100, by which the dutiable value exceeds $490,000
|
| $642,000 or more |
No concession |
Eligible vacant block (land)
| Dutiable value |
Concessional duty payable |
| $360,000 or less |
$0 |
| more than $360,000 but less than $420,000 |
$11.15 for every $100, or part of $100, by which the dutiable value exceeds $360,000
|
| $420,000 or more |
No concession |
Mortgage Registration Fee 2021 -2022: $155.00
Land Transfer Fee: $416
New South Wales
Stamp Duty - General Rate 1 July 2021
| Dutiable Value |
Duty Threshold |
| $0 - $14,000 |
$1.25 for every $100 or part of the dutiable
value |
| $14,000 - $32,000 |
$175 plus $1.50 for every $100 or part , by
which the dutiable value exceeds $14,000 |
| $32,000 - $85,000 |
$445 plus $1.75 for every $100 or part, by
which the dutiable value exceeds $32,000 |
| $85,000 - $319,000 |
$1,372 plus $3.50 for every $100 or part,
by which the dutiable value exceeds $85,000 |
| $319,000 - $1,064,000 |
$9,562 plus $4.50 for every $100 or part, by
which the dutiable value exceeds $319,000 |
| $1,064,000 - $3,194,000 |
$43,087 plus $5.50 for every $100 or part,
by which the dutiable value exceeds $1,064,000 |
| over $3,194,000 |
$160,237 plus $7.00 for every $100, or part, by which the dutiable value exceeds $3,194,000. |
Stamp Duty - Foreign Purchaser:
The current foreign purchaser duty rate is 8 per cent.
Stamp Duty - First Home Buyers Assistance After 1 August 2021 :
If buy a new home, first home buyers will not have to pay duty for properties up to $650,000. The duty will be reduced for amounts between $650,000 and $800,000.
If buy an established home, first home buyers will not have to pay duty for properties up to $650,000. The duty will be reduced for amounts between $650,000 and $800,000.
if buy a vacant block of residential land, first home buyers will pay no duty on vacant land valued up to $350,000, and will receive concessions on duty for vacant land valued between $350,000 and $450,000.
To calculate the First Home Buyers Assistance concession on a new home between $650,000 and $800,000, multiply the purchase price by 0.2080467 and subtract $135,230.
To calculate the First Home Buyers Assistance concession on an established home between $650,000 and $800,000, multiply the purchase price by 0.2080467 and subtract $135,230.
To calculate concession on land between $350,000 and $450,000, multiply the purchase price by 0.1545700 and subtract $54,100
First Home Owner Grant (New Homes) Form 1 July 2021, first home owners can access a $10,000 grant for new home no more than $600,000. For Land and Build plan, the total cost cap is $750,000. In the calculator, select Land but input the total land and build cost.
Mortgage Registration Fee from 1 July 2021: $147.70
Land Transfer Fee: $147.70.
Northern Territory
Stamp Duty - General Rate
Duty is calculated on the purchase price or
unencumbered value of the dutiable property, whichever is the greater, as
follows: - Where the dutiable value does not exceed $525,000 in accordance with the follow formula:
D = (0.06571441 x V2 ) + 15V
Where
D = the duty payable in $
and
V = the dutiable value
1000
From 1 July 2017, where the dutiable value exceeds $525,000, but is less than $3 million - 4.95 per cent of that amount.
From 1 July 2017, where the dutiable value is $3 million or more - 5.75 per cent of that amount.
From 1 July 2017, where the dutiable value is $5 million or more - 5.95 per cent of that amount.
Territory Home Owner Discount (THOD)
The THOD will no longer be available after 1 July 2021.
Stamp Duty - Senior, Pensioner and Carer Concession
The SPCC is no longer available after 1 July 2021.
Mortgage Registration Fee: $152.00 from 1 July 2021
Land Transfer Fee: $152.00
First Home Owner Grant: From 7 May 2019, the FHOG reduced to $10,000 from $26,000.
BuildBonus Grant: : The BuildBonus grant closed on 14 April 2021.
Queensland
Stamp Duty - General Rate (from 21 September 2012)
| Dutiable Value |
Duty Threshold |
| Up to $5,000 |
Nil |
| $5,000 to $75,000 |
$1.50 for each $100, or part of $100, by which
the dutiable value is more than $5,000 |
| $75,000 to $540,000 |
$1,050 plus $3.50 for each $100, or part of $100, by
which the dutiable value is more than $75,000 |
| $540,000 to $1,000,000 |
$17,325 plus $4.50 for each $100, or part of $100, by
which the dutiable value is more than $540,000 |
| More than $1,000,000 |
$38,025 plus $5.75 for each $100, or part of
$100, by which the dutiable value is more than $1,000,000 |
Stamp Duty - Foreign Purchaser:
From 1 July 2018, QLD increases its additional foreigner acquirer duty rate from 3% to 7%.
Stamp Duty - Home Concession Rates (After 1 July 2012)
| Dutiable Value |
Duty Threshold |
| Up to $350,000 |
$1.00 for each $100 or part of $100 |
| $350,001 to $540,000 |
$3,500 + $3.50 for every $100 or part of
$100 over $350,000 |
| $540,001 to $1,000,000 |
$10,150 + $4.50 for every $100 or part of
$100 over $540,000 |
| More than $1,000,000 |
$30,850 + $5.75 for every $100 or part of
$100 over $1,000,000 |
Stamp Duty - First Home Concession Rate (After 1 July 2012)
| Dutiable Value |
Duty Threshold |
| Up to $505,000 |
$8,750 |
| $505,000 to $509,999.99 |
$7,875 |
| $510,000 to $514,999.99 |
$7,000 |
| $515,000 to $519,999.99 |
$6,125 |
| $520,000 to $524,999.99 |
$5,250 |
| $525,000 to $529,999.99 |
$4,375 |
| $530,000 to $534,999.99 |
$3,500 |
| $535,000 to $539,999.99 |
$2,625 |
| $540,000 to $544,999.99 |
$1,750 |
| $545,000 to $549,999.99 |
$875 |
| $550,000 or more |
Nil |
Stamp Duty - First Home Vacant Land Concession rate (After 1 July 2012)
| Dutiable Value |
Duty Threshold |
| Up to $250,000 |
100% of transfer duty |
| $250,000 to $259,999.99 |
$7,175 |
| $260,000–$269,999.99 |
$6,700 |
| $270,000–$279,999.99 |
$6,225 |
| $280,000–$289,999.99 |
$5,750 |
| $290,000–$299,999.99 |
$5,275 |
| $300,000–$309,999.99 |
$4,800 |
| $310,000–$319,999.99 |
$4,325 |
| $320,000–$329,999.99 |
$3,850 |
| $330,000–$339,999.99 |
$3,375 |
| $340,000–$349,999.99 |
$2,900 |
| $350,000–$359,999.99 |
$2,425 |
| $360,000–$369,999.99 |
$1,950 |
| $370,000–$379,999.99 |
$1,475 |
| $380,000–$389,999.99 |
$1,000 |
| $390,000–$399,999.99 |
$525 |
| $400,000 or more |
No concession |
Mortgage Registration Fee after 1 August 2021: $197.00
Land Transfer Fee: $197.00 + additional fee for lodging a transfer if the consideration is more than $180,000 - $37.00 for each $10,000 or part of $10,000 more than $180,000
First Home Owner Grant: For new home, the grant is $15,000. The cap is $750,000
Stamp Duty - Foreign Purchaser: Current surcharge is 7%.
Tasmania
Stamp Duty - General Rate
| Dutiable Value |
Duty Threshold |
| $0 - $3,000 |
$50 |
| $3,000 - $25,000 |
$50 plus $1.75 for every $100, or part, of the dutiable value exceeds $3,000 |
| $25,000 - $75,000 |
$435 plus $2.25 for every $100, or part, by which the dutiable value exceeds $25,000 |
| $75,000 - $200,000 |
$1,560 plus $3.50 for every $100, or part, by which the dutiable value exceeds $75,000 |
| $200,000 - $375,000 |
$5,935 plus $4.00 for every $100, or part, by which the dutiable value exceeds $200,000 |
| $375,000 - $725,000 |
$12,935 plus $4.25 for every $100, or part, by which the dutiable value exceeds $375,000 |
| Over $725,000 |
$27,810 plus $4.50 for every $100, or part, by which the dutiable value exceeds $725,000 |
If you purchase the vacant land, the stamp duty is levied on both land value and building cost rather than land element only
Stamp Duty - Foreign Purchaser:
After 1 April 2020, a 8% surcharge rate applies:
Stamp Duty - First Home Owner Concessional Rate: From 16 March 2021 TAS provides a 50 per cent concession on property transfer duty for first home buyers of established homes with a property value of $500 000 or lower.
Stamp Duty - Pensioner Concessional Rate:From 16 March 2021 the concession provides a 50 per cent discount on property transfer duty for eligible pensioners who sell their existing home and downsize by buying another home. The new property must have a dutiable value of $500,000 or less and less than that of the former home.
First Home Owner Grant:
The Government has announced the grant increased to $30,000, backdated to 1 April 2021.
Mortgage Registration Fee after 1 July 2021: $141.07
Land Transfer Fee: $216.15
Victoria
Stamp Duty - Non Principal place of Residence Rate
For the purchase of any other property (i.e. not Principal place of residence) for contracts entered into on or after 6 May 2008.
| Dutiable Value |
Duty Threshold |
| $0 - $25,000 |
1.4 per cent of the dutiable value of the property |
| > $25,000 - $130,000 |
$350 plus 2.4 per cent of the dutiable value in excess
of $25,000 |
| > $130,000 - $960,000 |
$2,870 plus 6 per cent of the dutiable value in excess
of $130,000 |
| More than $960,000 |
5.5 per cent of the dutiable value |
Premium Stamp Duty:
From 1 July 2021, the duty payable will increase to $110,000 plus 6.5% of the dutiable value of more than $2 million.
Stamp Duty - Foreign Purchaser:
After 1 July 2019 the foreigner buyer duty surcharge increases to 8% from 7%.
Stamp Duty - Principal Place of Residence (PPR) Rate
For the purchase of a home (which will be used as Principal place of residence) for contracts entered into on or after 6 May 2008.
| Dutiable Value |
Duty Threshold |
| $0 - $130,000 |
The Principal place of residence (PPR) concessional rate
does not apply. |
| > $130,000 - $440,000 |
$2,870 plus 5 per cent of the dutiable value in excess of $130,000 |
| > $440,000 - $550,000 |
$18,370 plus 6 per cent of the dutiable value in excess of $440,000 |
| More than $550,000 |
The Principal place of residence (PPR) concessional rate
does not apply. |
Stamp Duty - First Home Buyer Concession after 1 July 2017
VIC abolishes stamp duty for both new and existing properties under $600,000. First home buyers purchasing a property between $600,000 and $750,000 also receive a tapered discount.
If a first home buyer purchases vacant land to build a new home to be their principal place of residence, the home must be built within 12 months for the FHB concessions to apply (choose "Yes" for the Option "Are you first home buyer"). If the buyer takes more than 12 months to build the home, they are not eligible for the First Home Buyer Concession (choose "No" for the Option "Are you first home buyer").
Mortgage Registration Fee 2021 - 2022:
(a) Paper Transaction: $121.40 (b) Electronic Transaction: $112.40
Land Transfer Fee:
(a) Paper Transaction Fee: the sum of $99.90 plus $2.34 for every whole consideration, the maximum fee is $3,610.00
(b) Electronic Transaction Fee: the sum of $90.80 plus $2.34 for every whole consideration, the maximum fee is $3,601.00
First Home Owner Grant: The First Home Owner Grant (FHOG) has increased from $10,000 to $20,000 for new homes built in regional Victoria (see below) and valued up to $750,000.
Property Location for First Home Owner Grant
| Grant $20,000 | Grant $10,000 |
|---|
| Alpine Shire | Banyule City |
| Ararat Rural City | Bayside City |
| Ballarat City | Boroondara City |
| Bass Coast Shire | Brimbank City |
| Baw Baw Shire | Cardinia Shire |
| Benalla Rural City | Casey City |
| Buloke Shire | Darebin City |
| Campaspe Shire | Frankston City |
| Central Goldfields Shire | Glen Eira City |
| Colac Otway Shire | Greater Dandenong City |
| Corangamite Shire | Hobsons Bay City |
| East Gippsland Shire | Hume City |
| Gannawarra Shire | Kingston City |
| Glenelg Shire | Knox City |
| Golden Plains Shire | Manningham City |
| Greater Bendigo City | Maribyrnong City |
| Greater Geelong City | Maroondah City |
| Greater Shepparton City | Melbourne City |
| Hepburn Shire | Melton City |
| Hindmarsh Shire | Monash City |
| Horsham Rural City | Moonee Valley City |
| Indigo Shire | Moreland City |
| Latrobe City | Mornington Peninsula Shire |
| Loddon Shire | Nillumbik Shire |
| Macedon Ranges Shire | Port Phillip City |
| Mansfield Shire | Stonnington City |
| Mildura Rural City | Whitehorse City |
| Mitchell Shire | Whittlesea City |
| Moira Shire | Wyndham City |
| Moorabool Shire | Yarra City |
| Mount Alexander Shire | Yarra Ranges Shire |
| Moyne Shire | |
| Murrindindi Shire | |
| Northern Grampians Shire | |
| Pyrenees Shire | |
| Borough of Queenscliffe | |
| South Gippsland Shire | |
| Southern Grampians Shire | |
| Strathbogie Shire | |
| Surf Coast Shire | |
| Swan Hill Rural City | |
| Towong Shire | |
| Wangaratta Rural City | |
| Warrnambool City | |
| Wellington Shire | |
| West Wimmera Shire | |
| Wodonga City | |
| Yarriambiack Shire | |
Western Australia
Stamp Duty - General Rate
The general rate of duty applies to most dutiable transactions not relating to residential land, and is assessed on the dutiable value of the transaction. The dutiable value is generally the greater of the consideration paid for the dutiable transaction, or the unencumbered value of the dutiable property that is the subject of the transaction.
| Dutiable Value |
Duty Threshold |
| $ 0 – $ 80,000 |
|
$1.90 |
Per $100 or part thereof |
| $ 80,001 – $100,000 |
$ 1,520 + |
$2.85 |
Per $100 or part thereof above $ 80,000
|
| $100,001 – $250,000 |
$ 2,090 + |
$3.80 |
Per $100 or part thereof above $100,000
|
| $250,001 – $500,000 |
$ 7,790 + |
$4.75 |
Per $100 or part thereof above $250,000
|
| $500,001 and upwards |
$19,665 + |
$5.15 |
Per $100 or part thereof above $500,000
|
Stamp Duty - Foreign Purchaser: From 1 January 2019, foreign buyers duty imposes additional 7% duty on the dutiable value
Stamp Duty - Residential Rate
Residential property includes primary residences, rental properties and vacant land where building commences within 5 years.
| Dutiable Value |
Duty Threshold |
| $ 0 – $120,000 |
|
$1.90 |
Per $100 or part thereof |
| $120,001 – $150,000 |
$ 2,280 + |
$2.85 |
Per $100 or part thereof above $120,000
|
| $150,001 – $360,000 |
$ 3,135 + |
$3.80 |
Per $100 or part thereof above $150,000
|
| $360,001 – $725,000 |
$11,115 + |
$4.75 |
Per $100 or part thereof above $360,000
|
| $725,001 and upwards |
$28,453 + |
$5.15 |
Per $100 or part thereof above $725,000
|
Stamp Duty - Concessional Rate
This concessional rate of duty applies to a purchase of:
- A residential property valued at less than $200,000, which will be the primary place of residence for the purchaser; or
- A business where dutiable value is less than $200,000, which the purchaser intends to continue to run indefinitely
Note: If the dutiable value of a residential property is between $116,001 and $200,000, the Residential Rate of Duty will result in a lower assessment of transfer duty.
In the calculator, if dutiable value is less than $116,001 and the purchaser isn't a first home owner, the calculation will use this rate, otherwise use Residential Rate.
| Dutiable Value |
Duty Threshold |
| 0 – $100,000 |
|
$1.50 |
Per $100 or part thereof |
| $100,001 – $200,000 |
$ 1,500 + |
$4.39 |
Per $100 or part thereof above $100,000
|
Stamp Duty - First Home Owner Rate – Established Home as at 3 July 2014
| Dutiable Value |
Duty Threshold |
| $0 – $430,000 |
Nil |
|
| $430,001 – $530,000 |
$19.19 |
Per $100 or part thereof above $430,000
|
Stamp Duty - First Home Owner Rate – Vacant Land
| Dutiable Value |
Duty Threshold |
| $0 – $300,000 |
Nil |
|
| $300,001 – $400,000 |
$13.01 |
Per $100 or part thereof above $300,000
|
Stamp Duty - Vacant Land
According to WA Department of Finance: Where vacant land is bought, duty will initially be charged at the general rate. Once a house is built on the land that is eligible for the First Home Owner Grant, a refund will be available, on application, once the grant is issued.
Mortgage Registration Fee from 1 July 2021: $181.30
Land Transfer Fee from 1 July 2021:
| Registration fees for Transfer |
| Up to $85,000 |
$181.30 |
| $85,001 - $120,000 |
$191.30 |
| $120,001 - $200,000 |
$211.30 |
| $200,001 - $300,000 |
$231.30 |
| $300,001 - $400,000 |
$251.30 |
| $400,001 - $500,000 |
$271.30 |
| $500,001 - $600,000 |
$291.30 |
| $600,001 - $700,000 |
$311.30 |
| $700,001 - $800,000 |
$331.30 |
| $800,001 - $900,000 |
$351.30 |
| $900,001 - $1,000,000 |
$371.30 |
| $1,000,001 - $1,100,000 |
$391.30 |
| $1,100,001 - $1,200,000 |
$411.30 |
| $1,200,001 - $1,300,000 |
$431.30 |
| $1,300,001 - $1,400,000 |
$451.30 |
| $1,400,001 - $1,500,000 |
$471.30 |
| $1,500,001 - $1,600,000 |
$491.30 |
| $1,600,001 - $1,700,000 |
$511.30 |
| $1,700,001 - $1,800,000 |
$531.30 |
| $1,800,001 - $1,900,000 |
$551.30 |
| $1,900,001 - $2,000,000 |
$571.30 |
| Over $2,000,000 - $571.30 plus $20 for every $100,000 or part thereof. |
First Home Owner Grant: Currently First Home Buyer Grant is $10,000. The cap limits the total value of properties (i.e. total value of home and land) to $750,000.00 or less, or if the home is located north of the 26th parallel to $1,000,000 or less.