Stamp Duty Calculator for mobile here Australian Property Transfer Stamp Duty & Government Grant Calculator 2018 - 2019
Stamp Duty - General Rate - from 6 June 2018
Dutiable Value |
Duty Threshold |
up to $200,000 |
$20 or $1.30 per $100 or part thereof, whichever is greater |
$200,001 to $300,000 |
$2,600 plus $2.30 per $100 or part thereof by which the value exceeds $200,000 |
$300,001 to $500,000 |
$4,900 plus $3.60 per $100 or part thereof by which the value exceeds $300,000 |
$500,001 to $750,000 |
$12,100 plus $4.56 per $100 or part thereof by which the value exceeds $500,000 |
$750,001 to $1,000,000 |
$23,500 plus $6.10 per $100 or part thereof by which the value exceeds $750,000 |
$1,000,001 to $1,454,999 |
$38,750 plus $6.60 per $100 or part thereof by which the value exceeds $1,000,000 |
$1,455,000 and over |
A flat rate of $4.73 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 from 6 June 2018
Dutiable value |
Concessional duty payable |
$470,000 or less |
$0 |
more than $470,000 but less than $607,000 |
$12.35 for each $100 or part thereof by which the dutiable value exceeds $470,000. |
$607,000 or more |
No concession |
Eligible Vacant Block (Land)
Dutiable value |
Concessional duty payable |
$281,200 or less |
$0 |
more than $281,200 but less than $329,500 |
$12.30 for each $100 or part thereof by which the dutiable value exceeds $281,200. |
$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 6 June 2018.
Eligible property (residential home)
Dutiable value |
Concessional duty payable |
$680,500 or less |
$0 |
more than $680,500 but less than $895,000 |
$15.05 for every $100, or part of $100, by which the dutiable value exceeds $680,500
|
$895,000 or more |
No concession |
Eligible vacant block (land)
Dutiable value |
Concessional duty payable |
$361,700 or less |
$0 |
more than $361,700 but less than $434,500 |
$13.35 for every $100, or part of $100, by which the dutiable value exceeds $361,700
|
$434,500 or more |
No concession |
Mortgage Registration Fee 2018 -2019: $145.00
Land Transfer Fee: $386.00
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 2018: $141.60
Land Transfer Fee: $141.60.
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: $145.00 from 1 July 2018
Land Transfer Fee: $145.00
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 - Foreign Purchaser:
From 1 July 2018, QLD increases its additional foreigner acquirer duty rate from 3% to 7%.
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 2018: $187.00
Land Transfer Fee: $187.00 + additional fee for lodging a transfer if the consideration is more than $180,000 - $35.00 for each $10,000 or part of $10,000 more than $180,000
First Home Owner Grant:
From 1 July 2018, for new home, the grant decreases to $15,000 from $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: $163.00
Land Transfer Fee: from 1 July 2018:
Property Value |
Fee |
$0 - $5,000 |
$163.00 |
$5,000 - $20,000 |
$182.00 |
$20,000 - $40,000 |
$199.00 |
$40,000 - $50,000 |
$280.00 |
Above $50,000 |
$280.00 + 82.50 / 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 - Foreign Purchaser:
From 1 July 2018 TAS introduces a Foreign Investor Duty Surcharge of an additional 3 per cent on the dutiable value for all transactions of residential property by foreign persons. An additional 0.5 per cent also applies on the dutiable value of a property for all transactions of primary production property by foreign persons.
Stamp Duty - First Home Owner Concessional Rate: From 7 February 2018 TAS provides a 50 per cent concession on property transfer duty for first home buyers of established homes with a property value of $400 000 or lower.
First Home Owner Grant:
After 1 January 2016, eligible First Home Owners are entitled to a one-off $20,000 for new constructed home.
Mortgage Registration Fee after 1 July 2018: $135.09
Land Transfer Fee: $206.98
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 2018 - 2019:
(a) Paper Transaction: $116.80 (b) Electronic Transaction: $108.10
Land Transfer Fee:
(a) Paper Transaction Fee: the sum of $96.10 plus $2.34 for every whole consideration, the maximum fee is $3,606.00
(b) Electronic Transaction Fee: the sum of $87.30 plus $2.34 for every whole consideration, the maximum fee is $3,597.00
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 2018: $171.20
Land Transfer Fee from 1 July 2018:
Registration fees for Transfer |
Up to $85,000 |
$171.20 |
$85,001 - $120,000 |
$181.20 |
$120,001 - $200,000 |
$201.20 |
$200,001 - $300,000 |
$221.20 |
$300,001 - $400,000 |
$241.20 |
$400,001 - $500,000 |
$261.20 |
$500,001 - $600,000 |
$281.20 |
$600,001 - $700,000 |
$301.20 |
$700,001 - $800,000 |
$321.20 |
$800,001 - $900,000 |
$341.20 |
$900,001 - $1,000,000 |
$361.20 |
$1,000,001 - $1,100,000 |
$381.20 |
$1,100,001 - $1,200,000 |
$401.20 |
$1,200,001 - $1,300,000 |
$421.20 |
$1,300,001 - $1,400,000 |
$441.20 |
$1,400,001 - $1,500,000 |
$461.20 |
$1,500,001 - $1,600,000 |
$481.20 |
$1,600,001 - $1,700,000 |
$501.20 |
$1,700,001 - $1,800,000 |
$521.20 |
$1,800,001 - $1,900,000 |
$541.20 |
$1,900,001 - $2,000,000 |
$561.20 |
Over $2,000,000 - $561.20 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.