Stamp Duty & Government Grant Calculator 2017 - 2018


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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 7 June 2017

Dutiable Value Duty Threshold
up to $200,000 $20 or $1.40 per $100 or part thereof, whichever is greater
$200,001 to $300,000 $2,800 plus $2.40 per $100 or part thereof by which the value exceeds $200,000
$300,001 to $500,000 $5,200 plus $3.80 per $100 or part thereof by which the value exceeds $300,000
$500,001 to $750,000 $12,800 plus $4.78 per $100 or part thereof by which the value exceeds $500,000
$750,001 to $1,000,000 $24,750 plus $6.30 per $100 or part thereof by which the value exceeds $750,000
$1,000,001 to $1,454,999 $40,500 plus $6.80 per $100 or part thereof by which the value exceeds $1,000,000
$1,455,001 and over A flat rate of $4.91 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.

The following thresholds apply to eligible properties purchased between 7 June 2017 and 31 December 2017

Dutiable value Concessional duty payable
$470,000 or less $20 (minimum duty)
more than $470,000 but less than $607,000 $13.05 for each $100 or part thereof by which the dutiable value exceeds $470,000 ($20 minimum duty).
$607,000 or more No concession

Eligible Vacant Block (Land)

Dutiable value Concessional duty payable
$281,200 or less $20 (minimum duty)
more than $281,200 but less than $329,500 $13.05 for each $100 or part thereof by which the dutiable value exceeds $281,200 ($20 minimum duty).
$329,500 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 7 June 2017.

Eligible property (residential home)

Dutiable value Concessional duty payable
$680,500 or less $20 (minimum duty)
more than $680,500 but less than $895,000 $15.75 for every $100, or part of $100, by which the dutiable value exceeds $680,500 (minimum $20)
$895,000 or more No concession

Eligible vacant block (land)

Dutiable value Concessional duty payable
$361,700 or less $20 (minimum duty)
more than $361,700 but less than $434,500 $14.15 for every $100, or part of $100, by which the dutiable value exceeds $361,700 (minimum $20)
$434,500 or more No concession

Mortgage Registration Fee 2017 -2018: $140.00

Land Transfer Fee: $372.00

First Home Owner Grant:
After 1 January 2017, the First Home Owner Grant reduced to $7,000.


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 $150,490 plus $7 for every $100, or part, by which the dutiable value exceeds $3 million.

Stamp Duty - Foreign Purchaser:
From 1 July 2017, the foreign purchaser duty rate increased from 4 per cent to 8 per cent.

Stamp Duty - First Home Buyers Assistance:
From 1 July 2017 the First Home New Home scheme will be replaced by the First Home Buyers Assistance scheme. First home buyers will not have to pay duty for both new and existing homes for properties up to $650,000. The duty will be reduced for amounts between $650,000 and $800,000.

Eligible purchasers buying a vacant block of residential land to build their home on will pay no duty on vacant land valued up to $350,000, and will receive concessions on duty for vacant land valued between $350,000 and $450,000.

To calculate the First Home Buyers Assistance concession on a home between $650,000 and $800,000, multiply the purchase price by 21% and subtract $136,510. 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 2017: $138.80   

Land Transfer Fee: $138.80.

First Home Owner Grant (New Homes) from 1 July 2017
a) First home owners can access a $10,000 grant for:
b) building a new home under a home building contract where the contract price, when added with the land value, does not exceed $750,000
c) a new home being built by an owner builder where the value of the land and building does not exceed $750,000 or purchasing a new home worth up to $600,000.

New Home Grant scheme
The New Home Grant scheme, providing a $5,000 New Home Grant closed on 30 June 2017.


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 2017, where the dutiable value exceeds $525,000, but is less than $3 million - 4.95 per cent of that amount. 
From 1 July 2017, where the dutiable value is $3 million or more - 5.75 per cent of that amount. 
From 1 July 2017, where the dutiable value is $5 million or more - 5.95 per cent of that amount. 

First Home Owner Discount (FHOD)
From 1 September 2016, the FHOD is a stamp duty saving of up to $23,928.60 for established homes valued at $650,000 or less. This equates to a full stamp duty concession on the initial $500,000 value of the home.

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 2017: $181.00

Land Transfer Fee: $181.00 + additional fee for lodging a transfer if the consideration is more than $180,000 - $34.00 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: $160.00

Land Transfer Fee: from 1 July 2017:


Property Value Fee
$0 - $5,000 $160.00
$5,000 - $20,000 $178.00
$20,000 - $40,000 $195.00
$40,000 - $50,000 $274.00
Above $50,000 $274 + 80.5 / 10000

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 2017: $132.52

Land Transfer Fee: $203.05

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 after 1 July 2017

VIC abolishs stamp duty for both new and existing properties under $600,000. First home buyers purchasing a property between $600,000 and $750,000 also receive a tapered discount.

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 2017 - 2018:
(a) Paper Transaction: $114.90 (b) Electronic Transaction: $106.40

Land Transfer Fee:
(a) Paper Transaction Fee: the sum of $94.60 plus $2.34 for every whole consideration, the maximum fee is $3,605.00
(b) Electronic Transaction Fee: the sum of $85.90 plus $2.34 for every whole consideration, the maximum fee is $3,596.00

First Home Owner Grant after 1 July 2017: The First Home Owner Grant (FHOG) has increased from $10,000 to $20,000 for new homes built in regional Victoria (see below) and valued up to $750,000.

Property Location for First Home Owner Grant

Grant $20,000 Grant $10,000
Alpine Shire Banyule City
Ararat Rural City Bayside City
Ballarat City Boroondara City
Bass Coast Shire Brimbank City
Baw Baw Shire Cardinia Shire
Benalla Rural City Casey City
Buloke Shire Darebin City
Campaspe Shire Frankston City
Central Goldfields Shire Glen Eira City
Colac Otway Shire Greater Dandenong City
Corangamite Shire Hobsons Bay City
East Gippsland Shire Hume City
Gannawarra Shire Kingston City
Glenelg Shire Knox City
Golden Plains Shire Manningham City
Greater Bendigo City Maribyrnong City
Greater Geelong City Maroondah City
Greater Shepparton City Melbourne City
Hepburn Shire Melton City
Hindmarsh Shire Monash City
Horsham Rural City Moonee Valley City
Indigo Shire Moreland City
Latrobe City Mornington Peninsula Shire
Loddon Shire Nillumbik Shire
Macedon Ranges Shire Port Phillip City
Mansfield Shire Stonnington City
Mildura Rural City Whitehorse City
Mitchell Shire Whittlesea City
Moira Shire Wyndham City
Moorabool Shire Yarra City
Mount Alexander Shire Yarra Ranges Shire
Moyne Shire
Murrindindi Shire
Northern Grampians Shire
Pyrenees Shire
Borough of Queenscliffe
South Gippsland Shire
Southern Grampians Shire
Strathbogie Shire
Surf Coast Shire
Swan Hill Rural City
Towong Shire
Wangaratta Rural City
Warrnambool City
Wellington Shire
West Wimmera Shire
Wodonga City
Yarriambiack Shire

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 2017: $168.70

Land Transfer Fee from 1 July 2017:

Registration fees for Transfer
Up to $85,000 $168.70
$85,001 - $120,000 $178.70
$120,001 - $200,000 $198.70
$200,001 - $300,000 $218.70
$300,001 - $400,000 $238.70
$400,001 - $500,000 $258.70
$500,001 - $600,000 $278.70
$600,001 - $700,000 $298.70
$700,001 - $800,000 $318.70
$800,001 - $900,000 $338.70
$900,001 - $1,000,000 $358.70
$1,000,001 - $1,100,000 $378.70
$1,100,001 - $1,200,000 $398.70
$1,200,001 - $1,300,000 $418.70
$1,300,001 - $1,400,000 $438.70
$1,400,001 - $1,500,000 $458.70
$1,500,001 - $1,600,000 $478.70
$1,600,001 - $1,700,000 $498.70
$1,700,001 - $1,800,000 $518.70
$1,800,001 - $1,900,000 $538.70
$1,900,001 - $2,000,000 $558.70
Over $2,000,000 - $558.70 plus $20 for every $100,000 or part thereof.

First Home Owner Grant: After 1 July 2017, First Home Buyer Grant reduced to $10,000 from $15,000. 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.