Transfer duty (New South Wales)
The New South Wales state tax payable on the transfer of dutiable property, most commonly the purchase of real estate, calculated on the dutiable value at rates published by Revenue NSW.
Transfer duty — still commonly called “stamp duty” — is the New South Wales state tax a buyer pays when dutiable property changes hands. For real estate, it is calculated on the greater of the purchase price and the unencumbered market value, using the progressive scale published by Revenue NSW.
First home buyers in New South Wales may be eligible for the First Home Buyers Assistance Scheme, which provides an exemption or concession for eligible purchases under specified price thresholds. Foreign purchasers of residential property are liable for an additional surcharge purchaser duty.
Transfer duty is generally payable within three months of the liability arising (typically contract date), with interest and penalties for late payment. Always read the current Revenue NSW pages directly before quoting thresholds or rates — they are adjusted periodically.
Primary source
Revenue NSW — Transfer duty →Last reviewed 15 April 2026. Rates, thresholds, and deadlines change — always verify against the primary source before making decisions.