Stamp Duty Calculator 2023

Australian Capital Territory

Stamp Duty - General Rate and Threshold- from 1 July 2023

Property Value	Duty Payable: Owner Occupier
up to $260,000	$0.49 per $100 or part thereof, whichever is greater
$260,001 to $300,000	$1,274 plus $2.20 per $100 or part thereof by which the value exceeds $260,000
$300,001 to $500,000	$2,154 plus $3.40 per $100 or part thereof by which the value exceeds $300,000
$500,001 to $750,000	$8,954 plus $4.32 per $100 or part thereof by which the value exceeds $500,000
$750,001 to $1,000,000	$19,754 plus $5.90 per $100 or part thereof by which the value exceeds $750,000
$1,000,001 to $1,455,000	$34,504 plus $6.40 per $100 or part thereof by which the value exceeds $1,000,000
$1,455,001 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 $1,455,000	$36,950 plus $6.40 per $100 or part thereof by which the value exceeds $1,000,000
$1,455,001 and over	A flat rate of $4.54 per $100 applied to the total transaction value

Stamp Duty - Home buyer concessions 1 July 2023

Property value	Duty payable
Less than or equal to $1,000,000	$0
More than $1,000,000 but less than $1,455,000	$6 for every $100, or part of $100, by which the dutiable value exceeds $1,000,000
$1,455,000 or more	a flat rate of $6.40 per $100 applied to the total dutiable value, less an amount of $34,790

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	$170,000
1	$173,330
2	$176,660
3	$179,990
4	$183,320
5 or more	$186,650

Stamp Duty - Pensioner duty concession from 1 July 2023

Eligible property (residential home)

Dutiable value	Concessional duty payable
$550,000 or less	$0
more than $550,000 but less than $765,000	$9.55 for every $100, or part of $100, by which the dutiable value exceeds $550,000
$765,000 or more	No concession

Eligible vacant block (land)

Dutiable value	Concessional duty payable
$423,000 or less	$0
more than $423,000 but less than $500,000	$11.60 for every $100, or part of $100, by which the dutiable value exceeds $423,000
$500,000 or more	No concession

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.

Mortgage Registration Fee 1 July 2023: $166.00

Land Transfer Fee: $446

New South Wales

Stamp Duty - General Rate 1 July 2023

Dutiable Value	Duty Threshold
$0 - $16,000	$1.25 for every $100 or part of the dutiable value
$16,000 - $35,000	$200 plus $1.50 for every $100 or part , by which the dutiable value exceeds $16,000
$35,000 - $93,000	$485 plus $1.75 for every $100 or part, by which the dutiable value exceeds $35,000
$93,000 - $351,000	$1,500 plus $3.50 for every $100 or part, by which the dutiable value exceeds $93,000
$351,000 - $1,168,000	$10,530 plus $4.50 for every $100 or part, by which the dutiable value exceeds $351,000
$1,168,000 - $3,505,000	$47,295 plus $5.50 for every $100 or part, by which the dutiable value exceeds $1,168,000
over $3,505,000	$175,830 plus $7.00 for every $100, or part, by which the dutiable value exceeds $3,505,000.

Stamp Duty - Foreign Purchaser:
The current foreign purchaser duty rate is 8 per cent.

Stamp Duty - First Home Buyers Assistance after 1 July 2023 :
A full exemption from transfer duty will be available if buying a new or existing home valued up to $800,000, while homes valued over $800,000 and less than $1,000,000 may qualify for a concessional rate. If purchasing vacant land on which you intend to build a home, the first home buyer may receive an exemption for land valued up to $350,000 and a concessional rate for land valued over $350,000 and less than $450,000.

First Home Owner Grant (New Homes) For a newly built house, townhouse, apartment, unit or similar the purchase price must not exceed $600,000. If purchase vacant land and sign a building contract with a builder, the total combined cost of land price and construction cost must not exceed $750,000.

Mortgage Registration Fee from 1 July 2023: $165.40

Land Transfer Fee: $165.40.

Queensland

Stamp Duty - General Rate

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 - Home Concession Rates

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

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

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 July 2023: $224.32.

Land Transfer Fee: $224.32 + additional fee for lodging a transfer if the consideration is more than $180,000 - $42.13 for each $10,000 or part of $10,000 more than $180,000

First Home Owner Grant: For new home, the grant is $30,000. The cap is $750,000

Stamp Duty - Foreign Purchaser: Current surcharge is 7%.

South Australia

Stamp Duty - All Rate

Dutiable Value	Duty Threshold
Does not exceed $12,000	$1.00 for every $100 or part of $100
Exceeds $12,000 but not $30,000	$120 plus $2.00 for every $100 or part of $100 over $12,000
Exceeds $30,000 but not $50,000	$480 plus $3.00 for every $100 or part of $100 over $30,000
Exceeds $50,000 but not $100,000	$1,080 plus $3.50 for every $100 or part of $100 over $50,000
Exceeds $100,000 but not $200,000	$2,830 plus $4.00 for every $100 or part of $100 over $100,000
Exceeds $200,000 but not $250,000	$6,830 plus $4.25 for every $100 or part of $100 over $200,000
Exceeds $250,000 but not $300,000	$8,955 plus $4.75 for every $100 or part of $100 over $250,000
Exceeds $300,000 but not $500,000	$11,330 plus $5.00 for every $100 or part of $100 over $300,000
Exceeds $500,000	$21,330 plus $5.50 for every $100 or part of $100 over $500,000

Stamp Duty Relief - First Home Buyers:
First home buyer is eligible for the stamp duty relief, the relief may: reduce the stamp duty to zero if the value of a new home is below $650,000 (or $400,000 for vacant land); or partially reduce the stamp duty if the value of the new home is below $700,000 (or $450,000 for vacant land).

Stamp Duty - Foreign Purchaser:
From 1 January 2018, the foreign purchasers are required to pay a foreign ownership surcharge of 7% of the value of the interest in residential land.

Mortgage Registration Fee: from 1 July 2023: $187.00

Land Transfer Fee: from 1 July 2023:

Property Value	Fee
$0 - $5,000	$187.00
$5,000 - $20,000	$209.00
$20,000 - $40,000	$230.00
$40,000 - $50,000	$323.00
Above $50,000	$323.00 + 96.00 / 10000

First Home Owner Grant:
FHOG is $15,000 for first home owners who build or purchase a brand new home.

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 1 January 2022 TAS provides a 50 per cent concession on property transfer duty for first home buyers of established homes with a property value of $600 000 or lower.
Stamp Duty - Pensioner Concessional Rate:From 1 January 2022 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 $600,000 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 2023: $152.19

Land Transfer Fee: $233.18

Victoria

Stamp Duty - Non Principal place of Residence Rate
For the purchase of any other property (i.e. not Principal place of residence).

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 increase to $110,000 plus 6.5% of the dutiable value of more than $2 million.

Stamp Duty - Foreign Purchaser:
The foreigner buyer duty surcharge is 8%.

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

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").

Pensioner Exemption Concession An exemption if a home valued at $600,000 or less, or a concession if a home valued from $600,001 to $750,000.

Mortgage Registration Fee 2023 - 2024:
(a) Paper Transaction: $128.50 (b) Electronic Transaction: $118.90

Land Transfer Fee:
(a) Paper Transaction Fee: the sum of $105.70 plus $2.34 for every whole consideration, the maximum fee is $3,616.00
(b) Electronic Transaction Fee: the sum of $96.00 plus $2.34 for every whole consideration, the maximum fee is $3,607.00

First Home Owner Grant: $10,000 if property valued up to $750,000.

Western Australia

Stamp Duty - General Rate
The general rate of transfer duty applies to a dutiable transaction, unless the Duties Act provides otherwise. The general rate of transfer duty is set out below.

Dutiable Value	Duty Threshold
$ 0 – $ 120,000		$1.90	Per $100 or part thereof
$ 12,001 – $150,000	$ 2,280 +	$2.85	Per $100 or part thereof above $ 12,000
$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) A residential property valued at less than $200,000, which will be the primary place of residence for the purchaser; or (b) A business where dutiable value is less than $200,000, which the purchaser intends to continue to run indefinitely

Dutiable Value	Duty Threshold
0 – $120,000		$1.50	Per $100 or part thereof
$120,001 – $200,000	$ 1,800 +	$4.04	Per $100 or part thereof above $100,000

Stamp Duty - First Home Owner Rate – Established Home

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.

Stamp Duty - Foreign Purchaser:
From 1 January 2019, foreign buyers duty imposes additional 7% duty on the dutiable value

Mortgage Registration Fee from 1 July 2023: $203

Land Transfer Fee from 1 July 2023:

Registration fees for Transfer
Up to $85,000	$203.00
$85,001 - $120,000	$213.00
$120,001 - $200,000	$233.00
$200,001 - $300,000	$253.00
$300,001 - $400,000	$273.00
$400,001 - $500,000	$293.00
$500,001 - $600,000	$313.00
$600,001 - $700,000	$333.00
$700,001 - $800,000	$353.00
$800,001 - $900,000	$373.00
$900,001 - $1,000,000	$393.00
$1,000,001 - $1,100,000	$413.00
$1,100,001 - $1,200,000	$433.00
$1,200,001 - $1,300,000	$453.00
$1,300,001 - $1,400,000	$473.00
$1,400,001 - $1,500,000	$493.00
$1,500,001 - $1,600,000	$513.00
$1,600,001 - $1,700,000	$533.00
$1,700,001 - $1,800,000	$553.00
$1,800,001 - $1,900,000	$573.00
$1,900,001 - $2,000,000	$593.00
Over $2,000,000 - $593.00 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.

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