Stamp Duty in Australia — Every State Compared

Stamp duty (transfer duty) is one of your biggest upfront costs when buying property. Here's what every state charges.

Last updated April 2026 · Source: State Revenue Offices · Financial year: 2025–26 Current 2025–26
The Answer
1.25% to 6.5%
Progressive rates vary by state. On a $800,000 home: NSW ~$31,335, VIC ~$43,070, QLD ~$15,925. The difference between states is enormous.

Stamp Duty on a $800,000 Home by State

The same property attracts wildly different stamp duty depending on where you buy. These figures are for a non-first-home buyer purchasing a primary residence:

StateStamp Duty on $800,000Max Rate
QLD~$15,9255.75%
TAS~$28,0004.5%
ACT~$24,5005.95%
WA~$29,2005.15%
NSW~$31,3355.5%
SA~$35,8005.5%
NT~$36,9005.75%
VIC~$43,0706.5%

Approximate figures for general purchasers. First home buyers, foreign buyers, and investors may pay different rates. Always confirm with your state revenue office.

How Stamp Duty Works

Stamp duty (officially called "transfer duty") is a state tax you pay when you buy property. Like income tax, it's progressive — you pay increasing rates on each portion of the property value above each threshold. You generally pay it at or before settlement.

Who Pays Less

First home buyers get exemptions or concessions in every state. In NSW, a first home buyer pays zero duty on a home up to $800,000. In Victoria, the exemption threshold is $600,000.

Who pays more: Foreign buyers pay surcharges of 7–9% on top of standard rates in every state. In Victoria, a foreign buyer purchasing a $1M property pays ~$110,000 in total duty (standard + 8% surcharge).

Can You Avoid Stamp Duty?

The ACT is phasing out stamp duty entirely, replacing it with annual land tax. NSW offered a "First Home Buyer Choice" allowing buyers to opt for annual property tax instead of upfront duty. Off-the-plan purchases in some states offer duty deferrals or concessions.

Frequently Asked Questions

When is stamp duty paid?

Usually at or before settlement, or within 3 months of signing the contract (varies by state). Your conveyancer or solicitor handles the payment.

Is stamp duty tax deductible?

Not for your home. If you buy an investment property, stamp duty is added to your cost base for capital gains tax purposes — it's not an annual deduction.

Does stamp duty apply to vacant land?

Yes, but at different rates in some states. If you buy land and build separately, you may pay less stamp duty than buying a completed house-and-land package.

Who pays the stamp duty — buyer or seller?

The buyer always pays stamp duty. The seller doesn't pay any stamp duty on the sale.

What Changed

Jul 2025 NSW premium duty threshold updated to $3,721,000 for 2025-26
May 2025 QLD: uncapped stamp duty exemption on new homes for first home buyers
Last updated: April 2026 · Source: State Revenue Offices · Financial year: 2025–26