Stamp Duty Calculator


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This calculator calculates property transfer stamp duty, mortgage registration and transfer fees when you purchase a property in Australia. It also calculates the government's First Home Grant when you purchase your first home and if you are eligible for this grant.

Assumptions
  • This calculator does not take into account your eligibility for concessional duty or government Grant.

Note: The information provided by the calculator is intended to provide illustrative examples based on stated assumptions and your inputs. Calculations are meant as estimates only and it is advised that you consult with a mortgage broker about your specific circumstances. Financial Calculators © VisionAbacus Pty Ltd

Australian Capital Territory


Stamp Duty - General Rate - After 8 June 2016

Dutiable Value Duty Threshold
up to $200,000 $20 or $1.48 per $100 or part thereof, whichever is greater
$200,001 to $300,000 $2,960 plus $2.50 per $100 or part thereof by which the value exceeds $200,000
$300,001 to $500,000 $5460 plus $4.00 per $100 or part thereof by which the value exceeds $300,000
$500,001 to $750,000 $13,460 plus $5.00 per $100 or part thereof by which the value exceeds $500,000
$750,001 to $1,000,000 $25,960 plus $6.50 per $100 or part thereof by which the value exceeds $750,000
$1,000,001 to $1,454,999 $42,210 plus $7.00 per $100 or part thereof by which the value exceeds $1,000,000
$1,455,001 and over A flat rate of $5.09 per $100 applied to the total transaction value

Stamp Duty - Home buyer concession
After 1 September 2013 established home are now no longer eligible for the Home Buyers Concession Scheme.

Property value threshold amount after 8 June 2016.

Dutiable value Concessional duty payable
$455,000 or less $20 (minimum duty)
more than $455,000 but less than $585,000 $13.60 for each $100 or part thereof by which the dutiable value exceeds $455,000 ($20 minimum duty).
$585,000 or more No concession

Eligible Vacant Block (Land)

Dutiable value Concessional duty payable
$272,200 or less $20 (minimum duty)
more than $272,200 but less than $317,600 $13.55 for each $100 or part thereof by which the dutiable value exceeds $264,700 ($20 minimum duty).
$317,600 or more No concession

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 $160,000
1 $163,330
2 $166,660
3 $169,990
4 $173,320
5 or more $176,650

Stamp Duty - Pensioner duty concession

Property value threshold amount after 8 June 2016.

Eligible property (residential home)

Dutiable value Concessional duty payable
$660,000 or less $20 (minimum duty)
more than $660,000 but less than $865,000 $17.10 for each $100 or part thereof by which the dutiable value exceeds $660,000
$865000 or more No concession

Eligible vacant block (land)

Dutiable value Concessional duty payable
$350,800 or less $20 (minimum duty)
more than $350,800 but less than $419,900 $14.60 for each $100 or part thereof by which the dutiable value exceeds $350,800.
$419,900 or more No concession

Mortgage Registration Fee: $135.00

Land Transfer Fee: $262.00

First Home Owner Grant:
After 1 January 2016, $10,000 grant to first home buyers to purchase their first new home.


New South Wales

Stamp Duty - General Rate

Dutiable Value Duty Threshold
$0 - $14,000 $1.25 for every $100 or part of the dutiable value
$14,001 - $30,000 $175 plus $1.50 for every $100 or part , by which the dutiable value exceeds $14,000
$30,001 - $80,000 $415 plus $1.75 for every $100 or part, by which the dutiable value exceeds $30,000
$80,001 - $300,000 $1,290 plus $3.50 for every $100 or part, by which the dutiable value exceeds $80,000
$300,001 - $1m $8,990 plus $4.50 for every $100 or part, by which the dutiable value exceeds $300,000
over $1m $40,490 plus $5.50 for every $100 or part, by which the dutiable value exceeds $1,000,000
over $3m in residential purchases over $3,000,000, $7.00 per $100 or part, by which the dutiable value exceeds $3,000,000.

Stamp Duty - First Home Concession:
After 1 July 2012, The transfer duty exemption cap on new homes increases to $550,000 with duty concessions for new homes valued between $550,000 and $650,000 and this cap on vacant land increases to $350,000 with duty concessions for vacant land valued between $350,000 and $450,000.
To calculate concession on a new home between $550,000 and $650,000, multiply the purchase price by 0.2474 and subtract $136,070.
To calculate concession on land between $350,000 and $450,000, multiply the purchase price by 0.1574 and subtract $55,090.

Mortgage Registration Fee from 1 July 2016: $136.30   

Land Transfer Fee: $136.30.

First Home Owner Grant (New Homes)
The Scheme applies to new homes only and will reduce to $10,000 on 1 January 2016. The value of the property must not exceed the First Home Owner Grant Cap of $750,000.

New Home Grant scheme Introduced on 1 July 2012 to stimulate the construction of new homes.The scheme provides a grant of $5,000 towards the purchase of new homes, homes off the plan and vacant land on which a new home will be built. The value of the new home must not exceed $650,000 and the value of vacant land must not exceed $450,000.

Northern Territory

Stamp Duty - General Rate Duty is calculated on the purchase price or unencumbered value of the dutiable property, whichever is the greater, as follows:   -  Where the dutiable value does not exceed $525,000 in accordance with the follow formula:

D = (0.06571441 x V2 ) + 15V

 Where

 D = the duty payable in $

  and

 V = the dutiable value
               1000

From 1 July 2011, where the dutiable value exceeds $525,000, but is less than $3 million - 4.95 per cent of that amount. 
From 1 July 2011, where the dutiable value is $3 million or more - 5.45 per cent of that amount. 

Stamp Duty - First Home Owner Concession
From 24 May 2016, first home buyers of established homes will be eligible for the First Home Owner Discount, which provides a 50 per cent saving on the stamp duty payable on that purchase, up to a maximum amount of $10 000.

Principal Place of Residence Rebate
After 4 December 2012, this duty concession increases to $7,000 and available for new home or land to build new home. The PPRR is not available to persons eligible for the First Home Owner Grant

Stamp Duty - Senior, Pensioner and Carer Concession
After 28 April 2015 the SPCC is an amount up to $10,000 off the stamp duty payable which represents the stamp duty on approximately the first $292,300 of the value of the property acquired.

Mortgage Registration Fee: $142

Land Transfer Fee: $142

First Home Owner Grant: After 1 January 2015, the grant is
(a) the FHOG is no longer available for established homes
(b) $26,000 if the home is new contructed. No cap is applied.


Queensland

Stamp Duty - General Rate (from 21 September 2012)

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 (After 1 July 2012)

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 (After 1 July 2012)

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 (After 1 July 2012)

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 2016: $175.00

Land Transfer Fee: $175.00 + additional fee for lodging a transfer if the consideration is more than $180,000 - $33.00 for each $10,000 or part of $10,000 more than $180,000

First Home Owner Grant:
From 1 July 2016, for new home, the grant increases to $20,000. The cap is $750,000


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

Mortgage Registration Fee: $157.00

Land Transfer Fee: from 1 July 2016:

Property Value Fee
$0 - $5,000 $157.00
$5,000 - $20,000 $174.00
$20,000 - $40,000 $191.00
$40,000 - $50,000 $268.00
Above $50,000 $268 + 0.79%

First Home Owner Grant:
FHOG is $15,000 for first home owners who build or purchase a brand new home.
FHOG is no longer available for established home for an established home after 1 July 2014


Tasmania

Stamp Duty - General Rate (from 21 October 2013)

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 - First Home Owner Concessional Rate: None.

Mortgage Registration Fee after 1 July 2016: $130.81

Land Transfer Fee: $200.43

First Home Owner Grant:
After 1 January 2016, eligible First Home Owners are entitled to a one-off $20,000 for new constructed home.


Victoria

Stamp Duty - Non Principal place of Residence Rate
For the purchase of any other property (i.e. not Principal place of residence) for contracts entered into on or after 6 May 2008.

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

Stamp Duty - Foreign Purchaser:
On or after 1 July 2016, a foreign purchaser must pay additional duty of 7 per cent on the dutiable value of the purchased property. In calculation, this 7% is applied across the thresholds rather than the final duty of Australian residence.

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
For settlement dates on or after 1 September 2014

Dutiable Value Range Duty Payable
$0 - $25,000 (1.4 per cent of the dutiable value of the property) less 50 per cent
$25,001 - $130,000 ($350 plus 2.4 per cent of the dutiable value in excess of $25,000) less 50 per cent
$130,001 - $440,000 ($2870 plus 5 per cent of the dutiable value in excess of $130,000) less 50 per cent
$440,001 - $550,000 ($18,370 plus 6 per cent of the dutiable value in excess of $440,000) less 50 per cent
$550,001 - $600,000 ($28,070 plus 6 per cent of the dutiable value in excess of $550,000) less 50 per cent
More than $600,000 The duty reduction for eligible first home buyers does not apply.

Eligible pensioners are entitled to the exemption or concession. The calculation & formula used in the calculator for the Pensioner and first home owner exemptions and concession can be found in the Victoria Duties Act 2000, amendments as at 1 July 2011.

Mortgage Registration Fee 2016 - 2017 : $112.60 Paper - Transaction; $104.30 Electronic - Transaction;

Land Transfer Fee: (a) Paper Transaction Fee: the sum of $92.70 plus $2.34 for every whole consideration, the maximum fee is $3,603. (b) Electronic Transaction Fee: the sum of $84.20 plus $2.34 for every whole consideration, the maximum fee is $3,595. On calculator, you can select payment method Paper Transaction  or Electronic Transaction.

First Home Owner Grant: For contracts entered into on or after 1 July 2013 to build or purchase a new home, a payment of up to $10,000 is available for eligible first home buyers.


Western Australia

Stamp Duty - General Rate
The general rate of duty applies to most dutiable transactions not relating to residential land, and is assessed on the dutiable value of the transaction. The dutiable value is generally the greater of the consideration paid for the dutiable transaction, or the unencumbered value of the dutiable property that is the subject of the transaction.

Dutiable Value Duty Threshold
$          0 – $  80,000   $1.90 Per $100 or part thereof
$  80,001 – $100,000 $  1,520 + $2.85 Per $100 or part thereof above $  80,000
$100,001 – $250,000 $  2,090 + $3.80 Per $100 or part thereof above $100,000
$250,001 – $500,000 $  7,790 + $4.75 Per $100 or part thereof above $250,000
$500,001 and upwards $19,665 + $5.15 Per $100 or part thereof above $500,000

Stamp Duty - Residential Rate
Residential property includes primary residences, rental properties and vacant land where building commences within 5 years.

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

Note: If the dutiable value of a residential property is between $116,001 and $200,000, the Residential Rate of Duty will result in a lower assessment of transfer duty.
In the calculator, if dutiable value is less than $116,001 and the purchaser isn't a first home owner, the calculation will use this rate, otherwise use Residential Rate.

Dutiable Value Duty Threshold
0 – $100,000 $1.50 Per $100 or part thereof
$100,001 – $200,000 $  1,500 + $4.39 Per $100 or part thereof above $100,000

Stamp Duty - First Home Owner Rate – Established Home as at 3 July 2014

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.

Mortgage Registration Fee from 1 July 2016: $165.80

Land Transfer Fee from 1 July 2016:

Registration fees for Transfer
Up To $85,000 $165.80
$85,001 To $120,000 $175.80
$120,001 To $200,000 $195.80
$200,001 To $300,000 $215.80
$300,001 To $400,000 $235.80
$400,001 To $500,000 $255.80
$500,001 To $600,000 $275.80
$600,001 To $700,000 $295.80
$700,001 To $800,000 $315.80
$800,001 To $900,000 $335.80
$900,001 To $1,000,000 $355.80
$1,000,001 To $1,100,000 $375.80
$1,100,001 To $1,200,000 $395.80
$1,200,001 To $1,300,000 $415.80
$1,300,001 To $1,400,000 $435.80
$1,400,001 To $1,500,000 $455.80
$1,500,001 To $1,600,000 $475.80
$1,600,001 To $1,700,000 $495.80
$1,700,001 To $1,800,000 $515.80
$1,800,001 To $1,900,000 $535.80
$1,900,001 To $2,000,000 $555.80
Over $2,000,000 - $555.80 plus $20 for every $100,000 or part thereof.

First Home Owner Grant: From 25 September 2013 First Home Owner Grant increases from $7,000 to $10,000 for first home buyers purchasing or building a new home. On or after 3 October 2015. The FHOG of up to $3,000 for the purchase of established homes was abolished. 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.



Stamp Duty Calculator for mobile here

Australian Property Transfer Stamp Duty & Government Grant Calculator 2016 - 2017

Australian Capital Territory

Stamp Duty - General Rate - After 8 June 2016

Dutiable Value Duty Threshold
up to $200,000 $20 or $1.48 per $100 or part thereof, whichever is greater
$200,001 to $300,000 $2,960 plus $2.50 per $100 or part thereof by which the value exceeds $200,000
$300,001 to $500,000 $5460 plus $4.00 per $100 or part thereof by which the value exceeds $300,000
$500,001 to $750,000 $13,460 plus $5.00 per $100 or part thereof by which the value exceeds $500,000
$750,001 to $1,000,000 $25,960 plus $6.50 per $100 or part thereof by which the value exceeds $750,000
$1,000,001 to $1,454,999 $42,210 plus $7.00 per $100 or part thereof by which the value exceeds $1,000,000
$1,455,001 and over A flat rate of $5.09 per $100 applied to the total transaction value

Stamp Duty - Home buyer concession

After 1 September 2013 established home are now no longer eligible for the Home Buyers Concession Scheme.

Property value threshold amount after 8 June 2016.

Dutiable value Concessional duty payable
$455,000 or less $20 (minimum duty)
more than $455,000 but less than $585,000 $13.60 for each $100 or part thereof by which the dutiable value exceeds $455,000 ($20 minimum duty).
$585,000 or more No concession

Eligible Vacant Block (Land)

Dutiable value Concessional duty payable
$272,200 or less $20 (minimum duty)
more than $272,200 but less than $317,600 $13.55 for each $100 or part thereof by which the dutiable value exceeds $264,700 ($20 minimum duty).
$317,600 or more No concession

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 $160,000
1 $163,330
2 $166,660
3 $169,990
4 $173,320
5 or more $176,650

Stamp Duty - Pensioner duty concession

Property value threshold amount after after 8 June 2016.

Eligible property (residential home)

Dutiable value Concessional duty payable
$660,000 or less $20 (minimum duty)
more than $660,000 but less than $865,000 $17.10 for each $100 or part thereof by which the dutiable value exceeds $660,000
$865000 or more No concession

Eligible vacant block (land)

Dutiable value Concessional duty payable
$350,800 or less $20 (minimum duty)
more than $350,800 but less than $419,900 $14.60 for each $100 or part thereof by which the dutiable value exceeds $350,800.
$419,900 or more No concession

Mortgage Registration Fee 2016 - 2017: $135.00

Land Transfer Fee: $262.00

First Home Owner Grant:
After 1 January 2016, $10,000 grant to first home buyers to purchase their first new home.

New South Wales

Stamp Duty - General Rate

Dutiable Value Duty Threshold
$0 - $14,000 $1.25 for every $100 or part of the dutiable value
$14,001 - $30,000 $175 plus $1.50 for every $100 or part , by which the dutiable value exceeds $14,000
$30,001 - $80,000 $415 plus $1.75 for every $100 or part, by which the dutiable value exceeds $30,000
$80,001 - $300,000 $1,290 plus $3.50 for every $100 or part, by which the dutiable value exceeds $80,000
$300,001 - $1m $8,990 plus $4.50 for every $100 or part, by which the dutiable value exceeds $300,000
over $1m $40,490 plus $5.50 for every $100 or part, by which the dutiable value exceeds $1,000,000
over $3m in residential purchases over $3,000,000, $7.00 per $100 or part, by which the dutiable value exceeds $3,000,000.

Stamp Duty - First Home Concession:
After 1 July 2012, The transfer duty exemption cap on new homes increases to $550 000 with duty concessions for new homes valued between $550 000 and $650 000 and this cap on vacant land increases to $350 000 with duty concessions for vacant land valued between $350 000 and $450 000.
To calculate concession on a new home between $550,000 and $650,000, multiply the purchase price by 0.2474 and subtract $136,070.
To calculate concession on land between $350,000 and $450,000, multiply the purchase price by 0.1574 and subtract $55,090.

Mortgage Registration Fee from 1 July 2016: $136.30   

Land Transfer Fee: $136.30.

First Home Owner Grant (New Homes)
The Scheme applies to new homes only and will reduce to $10,000 on 1 January 2016. The value of the property must not exceed the First Home Owner Grant Cap of $750,000 for contracts dated on or after 1 July 2014.

New Home Grant scheme Introduced on 1 July 2012 to stimulate the construction of new homes.The scheme provides a grant of $5,000 towards the purchase of new homes, homes off the plan and vacant land on which a new home will be built. The value of the new home must not exceed $650,000 and the value of vacant land must not exceed $450,000.

Northern Territory

Stamp Duty - General Rate Duty is calculated on the purchase price or unencumbered value of the dutiable property, whichever is the greater, as follows:   -  Where the dutiable value does not exceed $525 000 in accordance with the follow formula:

D = (0.06571441 x V2 ) + 15V

 Where

 D = the duty payable in $

  and

 V = the dutiable value
               1000

From 1 July 2011, where the dutiable value exceeds $525 000, but is less than $3 million - 4.95 per cent of that amount. 
From 1 July 2011, where the dutiable value is $3 million or more - 5.45 per cent of that amount. 

Stamp Duty - First Home Owner Concession
From 24 May 2016, first home buyers of established homes will be eligible for the First Home Owner Discount, which provides a 50 per cent saving on the stamp duty payable on that purchase, up to a maximum amount of $10 000.

Principal Place of Residence Rebate
After 4 December 2012, this duty concession increases to $7000 and available for new home or land to build new home. The PPRR is not available to persons eligible for the First Home Owner Grant

Stamp Duty - Senior, Pensioner and Carer Concession
After 28 April 2015 the SPCC is an amount up to $10,000 off the stamp duty payable which represents the stamp duty on approximately the first $292,300 of the value of the property acquired.

Mortgage Registration Fee: $142

Land Transfer Fee: $142

First Home Owner Grant: After 1 January 2015, the grant is
(a) the FHOG is no longer available for established homes
(b) $26,000 if the home is new contructed. No cap is applied.

Queensland

Stamp Duty - General Rate (from 21 September 2012)

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 (After 1 July 2012)

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 (After 1 July 2012)

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 (After 1 July 2012)

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 2016: $175.00

Land Transfer Fee: $175.00 + additional fee for lodging a transfer if the consideration is more than $180,000 - $33.00 for each $10,000 or part of $10,000 more than $180,000

First Home Owner Grant:
From 1 July 2016, for new home, the grant increases to $20,000. The cap is $750,000

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

Mortgage Registration Fee: $157.00

Land Transfer Fee: from 1 July 2016:

Property Value Fee
$0 - $5,000 $157.00
$5,000 - $20,000 $174.00
$20,000 - $40,000 $191.00
$40,000 - $50,000 $268.00
Above $50,000 $268 + 0.79%

First Home Owner Grant:
FHOG is $15,000 for first home owners who build or purchase a brand new home.
FHOG is no longer available for established home for an established home after 1 July 2014

Tasmania

Stamp Duty - General Rate (21 October 2013)

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 - $3750,000 $5935 plus $4.35 for every $100, or part, by which the dutiable value exceeds $200,000
$3,750,000 - $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 - First Home Owner Concessional Rate: None.

Mortgage Registration Fee after 1 July 2016: $13.81

Land Transfer Fee: $200.43

First Home Owner Grant:
After 1 January 2016, eligible First Home Owners are entitled to a one-off $20,000 for new constructed home.

Victoria

Stamp Duty - Non Principal place of Residence Rate
For the purchase of any other property (i.e. not Principal place of residence) for contracts entered into on or after 6 May 2008.

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

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
For settlement dates on or after 1 September 2014

Dutiable Value Range Duty Payable
$0 - $25,000 (1.4 per cent of the dutiable value of the property) less 50 per cent
$25,001 - $130,000 ($350 plus 2.4 per cent of the dutiable value in excess of $25,000) less 50 per cent
$130,001 - $440,000 ($2870 plus 5 per cent of the dutiable value in excess of $130,000) less 50 per cent
$440,001 - $550,000 ($18,370 plus 6 per cent of the dutiable value in excess of $440,000) less 50 per cent
$550,001 - $600,000 ($28,070 plus 6 per cent of the dutiable value in excess of $550,000) less 50 per cent
More than $600,000 The duty reduction for eligible first home buyers does not apply.

Stamp Duty - Foreign Purchaser:
On or after 1 July 2016, a foreign purchaser must pay additional duty of 7 per cent on the dutiable value of the purchased property. In calculation, this 7% is applied across the thresholds rather than the final duty of Australian residence.

Eligible pensioners are entitled to the exemption or concession. The calculation & formula used in the calculator for the Pensioner and first home owner exemptions and concession can be found in the Victoria Duties Act 2000, amendments as at 1 July 2011.

Mortgage Registration Fee 2016 - 2017 : $112.60 Paper - Transaction; $104.30 Electronic - Transaction;

Land Transfer Fee: (a) Paper Transaction Fee: the sum of $92.70 plus $2.34 for every whole consideration, the maximum fee is $3,603. (b) Electronic Transaction Fee: the sum of $84.20 plus $2.34 for every whole consideration, the maximum fee is $3,595. On calculator, you can select payment method Paper Transaction  or Electronic Transaction.

First Home Owner Grant: For contracts entered into on or after 1 July 2013 to build or purchase a new home, a payment of up to $10,000 is available for eligible first home buyers.

Western Australia

Stamp Duty - General Rate
The general rate of duty applies to most dutiable transactions not relating to residential land, and is assessed on the dutiable value of the transaction. The dutiable value is generally the greater of the consideration paid for the dutiable transaction, or the unencumbered value of the dutiable property that is the subject of the transaction.

Dutiable Value Duty Threshold
$          0 – $  80,000   $1.90 Per $100 or part thereof
$  80,001 – $100,000 $  1,520 + $2.85 Per $100 or part thereof above $  80,000
$100,001 – $250,000 $  2,090 + $3.80 Per $100 or part thereof above $100,000
$250,001 – $500,000 $  7,790 + $4.75 Per $100 or part thereof above $250,000
$500,001 and upwards $19,665 + $5.15 Per $100 or part thereof above $500,000

Stamp Duty - Residential Rate
Residential property includes primary residences, rental properties and vacant land where building commences within 5 years.

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

Note: If the dutiable value of a residential property is between $116,001 and $200,000, the Residential Rate of Duty will result in a lower assessment of transfer duty.
In the calculator, if dutiable value is less than $116,001 and the purchaser isn't a first home owner, the calculation will use this rate, otherwise use Residential Rate.

Dutiable Value Duty Threshold
$          0 – $100,000   $1.50 Per $100 or part thereof
$100,001 – $200,000 $  1,500 + $4.39 Per $100 or part thereof above $100,000

Stamp Duty - First Home Owner Rate – Established Home as at 3 July 2014

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.

Mortgage Registration Fee from 1 July 2016: $165.80

Land Transfer Fee from 1 July 2016:

Registration fees for Transfer
Up To $85,000 $165.80
$85,001 To $120,000 $175.80
$120,001 To $200,000 $195.80
$200,001 To $300,000 $215.80
$300,001 To $400,000 $235.80
$400,001 To $500,000 $255.80
$500,001 To $600,000 $275.80
$600,001 To $700,000 $295.80
$700,001 To $800,000 $315.80
$800,001 To $900,000 $335.80
$900,001 To $1,000,000 $355.80
$1,000,001 To $1,100,000 $375.80
$1,100,001 To $1,200,000 $395.80
$1,200,001 To $1,300,000 $415.80
$1,300,001 To $1,400,000 $435.80
$1,400,001 To $1,500,000 $455.80
$1,500,001 To $1,600,000 $475.80
$1,600,001 To $1,700,000 $495.80
$1,700,001 To $1,800,000 $515.80
$1,800,001 To $1,900,000 $535.80
$1,900,001 To $2,000,000 $555.80
Over $2,000,000 - $555.80 plus $20 for every $100,000 or part thereof.

First Home Owner Grant: From 25 September 2013 First Home Owner Grant increases from $7,000 to $10,000 for first home buyers purchasing or building a new home. The FHOG of up to $3,000 for the purchase of established homes was abolished. 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.