Stamp Duty in Australia: Complete State-by-State Guide for Migrants (2026)

Stamp duty (officially called transfer duty in most states) is the largest single upfront cost for most Australian property buyers. For migrants and visa holders, it is even more significant — because on top of standard stamp duty, foreign buyers pay an additional surcharge that can run to 7–8% of the purchase price.

Understanding exactly what you will pay — and whether any concessions apply to you — is essential before you commit to a budget.

What is stamp duty?

Stamp duty is a state government tax applied when you purchase property. Each state and territory sets its own rates, thresholds and concessions. There is no federal stamp duty.

The tax is calculated as a percentage of the property’s purchase price (or market value, whichever is higher) and is payable on or before settlement.

Standard stamp duty rates by state (2026)

New South Wales (NSW)

For properties priced up to $16,000, the duty is $1.25 per $100. Between $16,001 and $35,000, it is $200 plus $1.50 per $100 over $16,000. From $35,001 to $93,000, the cost is $485 plus $1.75 per $100 over $35,000. For purchases between $93,001 and $351,000, the duty is $1,500 plus $3.50 per $100 over $93,000. In the $351,001 to $1,168,000 range, it rises to $10,530 plus $4.50 per $100 over $351,000. Above $1,168,000, the duty is $47,295 plus $5.50 per $100 over $1.168 million.

Example: $800,000 property → approximately $31,335 in stamp duty.

Victoria (VIC)

Properties up to $25,000 attract a 1.4% duty. From $25,001 to $130,000, the duty is $350 plus 2.4% of the amount over $25,000. Between $130,001 and $960,000, it is $2,870 plus 6.0% of the amount over $130,000. For properties over $960,000, the duty is 5.5% of the full purchase price.

Example: $800,000 property → approximately $43,070 in stamp duty.

Queensland (QLD)

There is no duty on properties up to $5,000. From $5,001 to $75,000, the duty is $1.50 per $100 over $5,000. Between $75,001 and $540,000, it is $1,050 plus $3.50 per $100 over $75,000. For purchases from $540,001 to $1,000,000, the cost is $17,325 plus $4.50 per $100 over $540,000. Above $1,000,000, the duty is $38,025 plus $5.75 per $100 over $1 million.

Example: $800,000 property → approximately $27,525 in stamp duty.

Western Australia (WA)

Properties up to $120,000 are charged at 1.9%. From $120,001 to $150,000, the duty is $2,280 plus 2.85%. Between $150,001 and $360,000, it is $3,135 plus 3.80%. For purchases from $360,001 to $725,000, the cost is $11,115 plus 4.75%. Above $725,000, the duty is $28,453 plus 5.15%.

Example: $800,000 property → approximately $31,805 in stamp duty.

South Australia (SA)

Stamp duty in SA is calculated at 5.5% of market value above $500,000. For most properties:

Example: $800,000 property → approximately $31,835 in stamp duty.

Tasmania (TAS)

Rates range from 1.75% to 4.50% depending on price.

Example: $800,000 property → approximately $30,600 in stamp duty.

ACT

The ACT uses a different model (conveyance duty) calculated on a sliding scale. For a $800,000 property, expect approximately $29,000–$33,000.

Northern Territory (NT)

NT stamp duty on a $800,000 property is approximately $38,000–$40,000.

First home buyer stamp duty concessions

Most states offer concessions (reductions or exemptions) for first home buyers. These apply if:

You have never previously owned property in Australia
You will live in the property as your primary residence
The property is within the concession price cap

Summary of first home buyer concessions (2026)

In New South Wales, a full exemption is available up to $800,000, with a partial concession up to a $1,000,000 price cap. Victoria offers a full exemption up to $600,000 for new homes, with a partial concession up to $750,000. Queensland provides a full exemption up to $500,000 and a partial concession up to $550,000 for both new and established homes. In Western Australia, the full exemption applies up to $430,000, with a partial concession to $530,000. South Australia does not have a dedicated stamp duty concession for the First Home Owner Grant, offering a cash grant instead. Tasmania grants a 50% concession on established homes up to $600,000. The ACT provides a full duty concession via the Home Buyer Concession Scheme with a price cap of $1,000,000. The Northern Territory offers a 50% concession for first home buyers up to a $650,000 cap.

PR holders qualify for first home buyer concessions on the same basis as citizens. Temporary visa holders do not qualify in most states.

The foreign buyer stamp duty surcharge

This is the additional tax that applies specifically to foreign persons — a category that includes all temporary visa holders and non-residents, regardless of whether they have lived in Australia for years.

Foreign buyer surcharge rates by state (2026)

New South Wales and Victoria both apply an 8% surcharge on the purchase price. Queensland, Western Australia, and South Australia each levy a 7% surcharge. Tasmania applies a 3% surcharge. The ACT and the Northern Territory do not impose a foreign buyer surcharge, with a 0% rate.

The surcharge is paid on top of standard stamp duty. There is no concession, first home buyer discount, or other offset to the foreign buyer surcharge in most states.

Who is a “foreign person” for surcharge purposes?

Anyone who is not an Australian citizen, PR, or New Zealand citizen (SCV)
Temporary visa holders of any type (482, 500, 188, 400, 600, etc.)
Non-residents with no current Australian visa

Who is NOT a foreign person:

Australian citizens
Permanent residents
New Zealand citizens (special category visa)
Australian citizen’s foreign spouse in joint purchases (state-dependent)

Total stamp duty example: $800,000 new apartment in Sydney

An Australian citizen or permanent resident would pay approximately $31,335 in standard duty with no foreign surcharge, resulting in a total of around $31,335. A 482 visa holder would face the same standard duty of approximately $31,335 plus a $64,000 foreign surcharge, bringing the total to roughly $95,335. Similarly, a buyer with no Australian visa would pay approximately $31,335 in standard duty and a $64,000 surcharge, for a total of about $95,335.

The $64,000 difference between a citizen/PR and a temporary visa holder illustrates why PR timing matters so much for property purchases.

Annual land tax surcharge for foreign owners

In some states, the stamp duty surcharge is accompanied by an ongoing annual land tax surcharge for foreign-owned properties:

New South Wales imposes a 2% per annum surcharge on land value. Victoria also applies a 2% per annum surcharge on site value. Queensland levies a 2% per annum surcharge for absentee owners.

This means purchasing property on a temporary visa in NSW or VIC carries not only the upfront 8% surcharge but also an ongoing 2% annual cost on the land value. For a $600,000 property with $400,000 land value, this could be $8,000 per year.

Once you obtain PR, both the stamp duty surcharge on future purchases and the annual land tax surcharge on existing holdings typically cease (subject to state-specific rules and notification requirements).

How stamp duty is paid

Stamp duty is payable on or before settlement. Your conveyancer handles the calculation and payment as part of the settlement process. You need to ensure the funds are available (in addition to your deposit) before settlement day.

Some states (notably NSW and VIC) allow stamp duty to be paid within a short period after signing contracts — your conveyancer will advise on the exact timing.

Frequently asked questions

Q: Can stamp duty be added to my home loan?
Generally no — stamp duty is an upfront cost, separate from the loan. The loan covers the property purchase price, not transaction costs. You need cash (or accessible funds) available for stamp duty.

Q: When do I find out exactly how much stamp duty I need to pay?
Your conveyancer calculates the exact amount once the purchase price is confirmed. Get an estimate from a stamp duty calculator as early as possible, but the final number is confirmed before settlement.

Q: Does stamp duty apply if I buy in a SMSF?
Yes, stamp duty applies to SMSF property purchases. Temporary visa trustees of SMSFs may also attract the foreign buyer surcharge depending on the structure. This is a complex area — specialist SMSF and legal advice is required.

Q: If I am buying with an Australian spouse, do I still pay the foreign surcharge?
It depends on the state. In most states, if even one purchaser on the title is a foreign person, the surcharge applies to the full purchase price. However, some states (e.g. QLD, SA) have provisions allowing the surcharge to apply only to the foreign person’s share. Confirm with a local conveyancer.

Plan your stamp duty before you plan your purchase

Stamp duty — particularly the foreign buyer surcharge — is one of the most significant variables in a property purchase budget. Getting this number wrong at the budgeting stage leads to real problems at settlement.

At Arrivau, we help every client run a complete cost calculation before they start property searching — including stamp duty, foreign buyer surcharge, FIRB fees, and total cash required.

Get a free purchase cost estimate →

Last updated: May 2026. Stamp duty rates and concessions are set by state and territory governments and may change. Always confirm with a licensed conveyancer in your state before relying on these figures.