State-by-State Reference
Australia Stamp Duty by State
Stamp duty on property transfers is a state or territory tax in Australia, not a federal one. Each jurisdiction sets its own rates, thresholds, concessions, and foreign purchaser rules. This page gives the structural comparison and links you to the live authority page for each jurisdiction.
Last reviewed 16 April 2026. Stamp duty rates and concessions can change with budgets and targeted housing measures, so always verify the current rule with the relevant revenue authority. See our editorial standards for how we source and fact-check this content. This page is for information only, not tax or legal advice.
Jurisdictions
8
Every Australian state and territory.
Federal rate
None
There is no national Australian transfer duty scale.
Duty labels
6
Different names for closely related acquisition taxes.
There is no national Australian stamp duty. Each of the eight Australian jurisdictions — New South Wales, Victoria, Queensland, Western Australia, South Australia, Tasmania, the Australian Capital Territory, and the Northern Territory — levies its own transfer duty on residential property acquisitions. Every jurisdiction has some form of buyer concession, and most also have a foreign purchaser surcharge.
What Changes
The moving parts to watch across states and territories
The purchase price alone is not enough. Buyer profile, property use, and jurisdiction can all move the duty outcome materially.
Duty names differ
The tax may be called transfer duty, land transfer duty, conveyance duty, property transfer duty, or stamp duty depending on the jurisdiction.
Concessions differ
First home buyer, home buyer, and principal place of residence concessions use different thresholds, eligibility rules, and timing tests.
Surcharges differ
Foreign purchaser surcharges are common, but they are not uniform. The Northern Territory currently does not levy one on residential property.
Source Table
Revenue authority map by jurisdiction
The summary stays structural. The linked authority page is where you pull the live rate table and concession thresholds for the exact scenario.
| State / Territory | Revenue authority | Duty name | Summary |
|---|---|---|---|
| New South Wales (NSW) | Revenue NSW | Transfer duty | Revenue NSW administers transfer duty (still commonly called stamp duty) on dutiable property transfers. Duty is calculated on the greater of the purchase price and the unencumbered market value using a progressive scale. First home buyers may be eligible for an exemption or concession under the First Home Buyers Assistance Scheme, and foreign persons pay an additional surcharge purchaser duty on residential acquisitions. |
| Victoria (VIC) | State Revenue Office Victoria | Land transfer duty | The State Revenue Office Victoria imposes land transfer duty on most property transfers, calculated on the dutiable value at progressive rates. Principal place of residence and first home buyer concessions may apply within published price thresholds, and foreign purchasers of residential property are liable for an additional duty surcharge. |
| Queensland (QLD) | Queensland Revenue Office | Transfer duty | The Queensland Revenue Office imposes transfer duty on dutiable transactions including most residential property acquisitions. Duty is calculated on a progressive scale, and separate home and first home concessions may reduce or eliminate duty for owner-occupiers within published price thresholds. Additional foreign acquirer duty applies to foreign purchasers. |
| Western Australia (WA) | RevenueWA | Transfer duty | RevenueWA administers transfer duty on most dutiable property transactions. A general rate of duty applies, along with a concessional residential rate for homes used as a principal place of residence within published thresholds. First home owners may qualify for a first home owner rate of duty, and foreign purchasers pay a foreign buyer duty surcharge on residential acquisitions. |
| South Australia (SA) | RevenueSA | Stamp duty on conveyances | RevenueSA imposes stamp duty on conveyances of dutiable property in South Australia. Duty is calculated on the greater of the consideration and the market value using a progressive scale. Targeted exemptions and concessions apply to first home owners of new and off-the-plan homes, and foreign persons are liable for foreign ownership surcharge on residential property. |
| Tasmania (TAS) | State Revenue Office of Tasmania | Property transfer duty | The State Revenue Office of Tasmania administers property transfer duty on dutiable transactions. Duty is calculated on a progressive scale, with concessions available for eligible first home buyers of established homes and pensioners downsizing within published thresholds. A foreign investor duty surcharge applies to acquisitions of residential property by foreign persons. |
| Australian Capital Territory (ACT) | ACT Revenue Office | Conveyance duty | The ACT Revenue Office administers conveyance duty on property transfers. The ACT is progressively phasing out conveyance duty on residential transactions and replacing the revenue with general rates — current duty rates are published by the Revenue Office and change each financial year. Home buyer assistance and pensioner concessions may apply to eligible purchasers. |
| Northern Territory (NT) | Territory Revenue Office | Stamp duty | The Territory Revenue Office administers stamp duty on conveyances of dutiable property in the Northern Territory. Duty is calculated on the greater of the consideration and the unencumbered value using a progressive scale. First home owner and house and land package concessions may apply, and foreign buyers pay no additional surcharge in the Northern Territory unlike most states. |
Why We Link Out
Why this page does not copy the rate tables
Stamp duty rates, thresholds, and concessions in Australia change with budgets and policy updates. Publishing dollar amounts here means committing to re-verify eight separate authorities every time one of them moves, which is how stale tax content gets created.
This page is meant to hold the stable structural facts: who administers the tax, what the duty is called, what categories of concession matter, and where the live rate table sits. That keeps the comparison useful without freezing a transient number into the page.
What You Get Instead
The correct authority for the property location.
The jurisdiction's current duty label and structural summary.
A direct link to the live source for current numbers and thresholds.
FAQ
Frequently asked questions
Is stamp duty the same in every Australian state?
No. Stamp duty is a state and territory tax, so each of the eight Australian jurisdictions sets its own rates, thresholds, and concessions. Buyers must check the revenue authority for the state or territory in which the property is located.
Do first home buyers pay stamp duty in Australia?
It depends on the state or territory and the purchase price. Every Australian jurisdiction has some form of first home owner exemption or concession below published price thresholds, but the thresholds and the shape of the concession differ by jurisdiction. Always verify the current rules directly on the relevant revenue authority page.
Do foreign buyers pay extra stamp duty in Australia?
In most Australian states and territories, foreign persons acquiring residential property pay an additional foreign purchaser duty surcharge on top of the standard duty. The Northern Territory is currently the exception and does not levy a foreign buyer surcharge on residential property. The Australian Capital Territory applies its own foreign buyer framework separately.
Which Australian state or territory has the lowest stamp duty?
Comparing raw rates alone is misleading because concessions, thresholds, and the Australian Capital Territory's ongoing phase-out of conveyance duty change the effective rate materially by buyer profile, price point, and property type. Always model the specific scenario against the current rates published by the relevant revenue authority.
How often do Australian stamp duty rates change?
State and territory budgets typically update stamp duty rates, thresholds, and concessions each financial year. Material changes also occur outside the budget cycle when governments introduce targeted policy measures. Any stamp duty quote more than a few months old should be re-verified against the relevant revenue authority before being relied upon.
Related Reading
Pair acquisition tax with the wider investment model
Next Step
Enter the state cost into the calculator
After you confirm the right jurisdiction and live duty table, feed that acquisition cost into the ROI calculator rather than assuming a national Australian transfer duty.