Stamp duty by state in Australia: average costs and first...

Key findings at a glance

$53,573

Highest duty nationally, payable in NSW on the state's average dwelling price of $1.3 million

$26,909

Lowest duty nationally, payable in Tasmania on the state's average dwelling price of $703,800

Duty payable for eligible first home buyers in Tasmania and the ACT at each state's average price

States and territories where the average dwelling price sits above the first-home-buyer concession threshold

Stamp duty adds between $26,909 and $53,573 to the cost of buying an average established dwelling in Australia, depending on the state or territory. NSW records the highest bill and Tasmania the lowest, with a gap of more than $26,000 between the two. Each jurisdiction sets its own rates, thresholds and concession rules, so duty payable varies by location, property value and buyer type.

All calculations are based on an owner-occupier buyer purchasing an established dwelling, unless stated otherwise. Calculations use the latest available ABS dwelling price data for December quarter 2025, and state and territory duty rules current for 2025–26.

Section 01How stamp duty works

How does stamp duty work when buying property in Australia?

For most home buyers, stamp duty is one of the highest upfront costs after the deposit. At average dwelling prices, it ranges from $26,909 in Tasmania to $53,573 in New South Wales. At capital-city median house prices, the range is wider, reaching $65,337 in Sydney. Stamp duty is a state and territory government tax paid when a property changes hands. Each jurisdiction sets its own rates and concession rules, so there is no single national stamp duty rate.

Stamp duty is calculated on whichever is higher: the sale price or the property's market value. It is an upfront cost that is usually paid separately from the home loan, although payment timing and settlement processes vary by jurisdiction. The obligation to pay generally arises when the purchase contract is signed, with payment deadlines set by each state or territory. In most purchases, a conveyancer or solicitor arranges payment of the duty as part of settlement.

Saving and pre-approval Stamp duty is usually considered at this stage

Stamp duty is an upfront cash cost that is usually paid separately from the mortgage. Buyers who calculate purchase costs without including stamp duty may have a smaller cash buffer available for settlement and other upfront costs.

House hunting and offers

No duty is payable during this phase. Bidding at auction or making an offer does not trigger the tax.

Exchange or contract signing Duty liability usually starts here

In most states and territories, the obligation to pay duty arises when the purchase contract is signed. Each jurisdiction then sets its own payment deadline, ranging from 14 days in the ACT to three months in NSW and Tasmania.

Settlement Duty is commonly paid at or before this point

For most buyers, duty is arranged by a conveyancer or solicitor at or just before settlement. If payment is made after the relevant deadline, penalty interest may apply.

The payment deadline depends on the state or territory where the property is located. Deadlines range from 14 days in the ACT to three months in NSW and Tasmania. Late payment may result in penalty interest or other charges, depending on the jurisdiction.

When stamp duty must be paid by state and territory

Current deadlines from each state and territory revenue office

State or territory	Typical current deadline
NSW	Within 3 months of signing the contract, or by settlement if settlement comes sooner. Buyers purchasing off the plan may defer payment by up to 12 months.
Victoria	Within 30 days of settlement. Penalty charges apply if the deadline is missed.
Queensland	Within 30 days of signing the contract. If an authorised agent processes the paperwork, the deadline is 14 days from lodgement.
Western Australia	Within 1 month of receiving the duty assessment. In practice, duty must be paid before settlement because proof of payment is required to complete the title transfer.
South Australia	At settlement, when the property title transfers to the buyer.
Tasmania	Within 3 months of settlement.
ACT	Within 14 days of the title being registered. The ACT sends out a duty assessment after registration is complete.
Northern Territory	Within 60 days of signing the contract.

Deadlines reflect current published guidance from state and territory revenue offices, and may change. Payment timing can vary by transaction type and jurisdiction, so settlement professionals usually confirm the applicable deadline during the purchase process.

Source: Revenue NSW, State Revenue Office Victoria, Queensland Revenue Office, RevenueWA, RevenueSA, State Revenue Office Tasmania, ACT Revenue Office, NT Territory Revenue Office.

Section 02Stamp duty by state

Stamp duty by state in Australia

Which state has the highest and lowest stamp duty in Australia?

NSW buyers pay $53,573 in stamp duty at the state's average property price of $1,301,100. This is more than double the $26,909 paid in Tasmania and about $19,000 more than in Queensland. Tasmania has the lowest stamp duty bill of any state or territory, at an average price of $703,800.

NSW records the highest duty bill because its average dwelling price is the highest nationally and part of the purchase price falls into the state's upper duty band. Tasmania records the lowest bill because it has the lowest average dwelling price among the states and territories.

Stamp duty payable at each state's average dwelling price, December quarter 2025

Standard buyer — established home, average prices, December quarter 2025

NSW

$53,573

VIC

$51,056

$45,426

$43,347

QLD

$34,645

ACT

$32,412

$28,710

TAS

$26,909

First home buyer figures are for established home purchases only. In SA, QLD and NT, new home buyers may pay less. ACT figures assume eligibility for the Home Buyer Concession Scheme.

Source: ABS Mean Residential Dwelling Prices (December quarter 2025, preliminary); all state and territory revenue offices.

Highest duty

$53,573

NSW, average price $1,301,100

Lowest duty

$26,909

Tasmania, average price $703,800

FHB saving (TAS)

$26,909

Full exemption at the state average

FHB saving (ACT)

$32,412

Full concession at the territory average

When the first-home-buyer view is selected, most states and territories show no change in duty payable. In six of eight jurisdictions, the average dwelling price is above the main first-home-buyer concession threshold for established homes, so eligible first-home buyers pay the same duty as other owner-occupier buyers at the average price. Only Tasmania and the ACT show a lower first-home-buyer result.

Queensland's result also needs a separate note. Despite an average dwelling price of $1.07 million, an owner-occupier buyer pays $34,645, compared with $41,820 under Queensland's general transfer duty rate. The difference is due to the Home Concession, which is available to eligible buyers who move into the property within 12 months.

Section 03NSW

Stamp duty in NSW: average cost and rates in 2026

How much is stamp duty in NSW?

NSW buyers pay $53,573 in stamp duty on the state's average dwelling price of $1,301,100, the highest of any state in Australia. First home buyers receive no discount at that price. The First Home Buyers Assistance Scheme only covers established homes up to $800,000, well below the state average.

At the state average price, NSW has the highest stamp duty bill in Australia. The rate reaches 5.5% on the portion of the purchase price above $1.24 million, which applies to part of the average NSW dwelling price. Rates start at 1.25% on the lowest values, with a separate premium rate applying above $3,721,000.

NSW stamp duty rates (current from 1 July 2025)

Based on the higher of the sale price or market value

Property value	Duty payable	Rate for this band
$0 to $17,000	$1.25 per $100 (min. $20)	1.25%
$17,001 to $37,000	$212 plus $1.50 per $100 over $17,000	1.50%
$37,001 to $99,000	$512 plus $1.75 per $100 over $37,000	1.75%
$99,001 to $372,000	$1,597 plus $3.50 per $100 over $99,000	3.50%
$372,001 to $1,240,000	$11,152 plus $4.50 per $100 over $372,000	4.50%
Over $1,240,000	$50,212 plus $5.50 per $100 over $1,240,000	5.50%
At state average price of $1,301,100: duty = $53,573

Premium rate applies above $3,721,000. Excludes overseas buyer surcharges and special concessions.

Source: Revenue NSW, Duties Act 1997.

NSW first-home buyer relief ends below the average price

The First Home Buyers Assistance Scheme offers a full exemption on established homes up to $800,000, and a partial discount between $800,000 and $1,000,000. At the NSW average price of $1.3 million, neither applies. First home buyers purchasing at average NSW prices pay the same duty as any other buyer.

Section 04Victoria

Stamp duty in Victoria: average cost and rates in 2026

How much is stamp duty in Victoria?

A standard Victorian buyer pays $51,056 in stamp duty on the state's average dwelling price of $933,100, the second-highest bill of any state after NSW. Victoria's general rate applies a 6% charge on most of the value between $130,000 and $960,000, which is higher than comparable mid-range duty bands in several other states. First-home buyers at the average price receive no discount, because Victoria's first-home buyer exemption and concession only apply below $750,000.

Victoria uses two main residential duty schedules. Most buyers pay the general land transfer duty rate. Buyers who plan to live in the property may qualify for a lower principal place of residence rate on purchases valued up to $550,000. Above that threshold, the general rate applies. For higher-value properties, the general rate is 5.5% of the total value between $960,001 and $2 million, rising to $110,000 plus 6.5% of the value above $2 million.

At the average dwelling price of $933,100, a general-rate buyer pays $51,056. The principal place of residence rate only applies to purchases of $550,000 or less, with a maximum saving of $3,100.

Victoria — general rate

Applies to all purchases above $550,000

Property value	Rate
Up to $25,000	1.40%
$25,001 to $130,000	$350 + 2.40% over $25k
$130,001–$960,000	$2,870 + 6.00%
$960,001–$2,000,000	5.50% of value
Over $2,000,000	$110,000 + 6.50% over $2M
At state average $933,100: $51,056

Victoria — owner-occupier discount

Up to $550,000 only

Property value	Rate
Up to $130,000	General rate applies
$130,001–$440,000	$2,870 + 5.00% over $130k
$440,001–$550,000	$18,370 + 6.00% over $440k
Over $550,000	No discount; general rate
Saves up to $3,100 at $550,000

Owner-occupier discount requires moving in within 12 months and living there continuously for 12 months. Not available above $550,000.
Source: State Revenue Office Victoria, Duties Act 2000.

Section 05Queensland

Stamp duty in Queensland: average cost and rates in 2026

Queensland buyers who plan to live in the property pay $34,645 in stamp duty at the state's average dwelling price of $1,066,000. This is $7,175 less than the $41,820 general transfer duty rate. The lower amount reflects Queensland's Home Concession, which is available to eligible buyers who move into the property within 12 months.

Queensland has two main transfer duty rates for residential purchases. The Home Concession rate applies to eligible owner-occupiers, while the general rate applies to buyers who do not qualify for that concession, including many investor purchases.

Queensland stamp duty: Home Concession rate

Applies to eligible owner-occupiers who move into the property within 12 months

Purchase price	Duty amount	Rate for this band
Up to $350,000	$1.00 per $100	1.00%
$350,001 to $540,000	$3,500 plus $3.50 per $100 over $350,000	3.50%
$540,001 to $1,000,000	$10,150 plus $4.50 per $100 over $540,000	4.50%
Over $1,000,000	$30,850 plus $5.75 per $100 over $1,000,000	5.75%
At state average price of $1,066,000: duty = $34,645 (general rate would be $41,820)

Available to individual buyers who move in within 12 months. Not available to companies or trusts. First home buyer discounts are separate and additional.

Source: Queensland Revenue Office, Duties Act 2001.

Queensland's Home Concession must be claimed

The Home Concession must be declared when submitting the transfer paperwork. Buyers who miss claiming it and later seek a refund will face additional administrative steps. A conveyancer can confirm eligibility before settlement.

Section 06Other states and territories

Stamp duty in WA, SA, Tasmania, ACT and NT: average cost and rates

The remaining states and territories each use a different rate structure, and the outcomes at average prices range from $26,909 in Tasmania to $45,426 in South Australia. The ACT also stands out because its residential conveyance duty rates have been reduced over time under its long-running tax reform programme.

Western Australia: At an average dwelling price of $1,014,200, stamp duty comes to $43,347. Most buyers pay the standard rate, with no broad owner-occupier discount at this price. The top rate is 5.15% on values above $725,000.
South Australia: At an average dwelling price of $938,100, stamp duty is $45,426. Slightly higher than WA despite a lower average price, because SA's top rate of 5.5% applies above $500,000, compared with WA's 5.15% above $725,000. There is no separate rate for established homes.
Tasmania: At an average dwelling price of $703,800, stamp duty is $26,909, the lowest of any state or territory. Tasmania's general rate reaches 4.25% for values between $375,001 and $725,000, with a higher rate applying above that threshold.
ACT: At an average dwelling price of $973,800, an eligible ACT buyer pays $32,412. The ACT has reduced residential conveyance duty rates over time as part of its tax reform programme. Despite Queensland's average price being nearly $93,000 higher, ACT buyers pay less duty than Queensland buyers.
Northern Territory: At an average dwelling price of $580,000, duty is $28,710. A flat rate of 4.95% applies above $525,000. Below $525,000, the NT uses a formula rather than fixed rate bands.

Stamp duty comparison: WA, SA, Tasmania, ACT and NT

Standard buyer at average dwelling prices, December quarter 2025

State or territory	Average price	Standard duty	Effective rate	Relevant upper rate
Western Australia	$1,014,200	$43,347	4.27%	5.15% (above $725,000)
South Australia	$938,100	$45,426	4.84%	5.50% (above $500,000)
Tasmania	$703,800	$26,909	3.82%	4.50% (above $725,000)
ACT	$973,800	$32,412	3.33%	5.90% for $750,001 to $1 million
Northern Territory	$580,000	$28,710	4.95%	4.95% (flat above $525,000)

ACT rates are updated annually under an ongoing reform that has reduced owner-occupier rates since 2012. NT uses a formula below $525,000 rather than fixed bands.

Source: ABS Total Value of Dwellings, December Quarter 2025; RevenueWA; RevenueSA; State Revenue Office Tasmania; ACT Revenue Office; NT Territory Revenue Office. Duty calculations by Check Rate.

Section 07First home buyers

First-home-buyer concessions no longer cover the average dwelling price in most states

Do first-home-buyers pay stamp duty in Australia?

In six of eight states and territories, first-home buyers purchasing an established home at the average price pay the same stamp duty as other owner-occupier buyers. Their concessions do not apply at current average dwelling prices. Only Tasmania ($0 on the $703,800 state average) and the ACT ($0 on the $973,800 territory average) provide full relief at the average price. In every other state and territory, average property prices have grown past the main established-home exemption threshold.

The core issue is that most concession thresholds have not kept up with rising property prices. As a result, many first-home buyers purchasing at or near average prices receive no stamp duty discount on established homes.

Concession thresholds have not kept pace with prices

In six of eight states and territories, the average dwelling price is now above the stamp duty threshold for first home buyers purchasing established homes. First home buyers purchasing at or near the state average receive no discount in NSW, Victoria, Queensland, Western Australia, South Australia or the Northern Territory.

Only Tasmania and the ACT provide full stamp duty relief at their respective average prices. Tasmania's exemption covers purchases up to $750,000, and the state average of $703,800 falls within that. The ACT's Home Buyer Concession Scheme waives duty on eligible purchases up to $1,020,000, and the territory average of $973,800 sits below that threshold.

In all other states and territories, first-home buyers at the average price pay the same stamp duty as other owner-occupier buyers. The full exemption ends at $800,000 in NSW, $600,000 in Victoria, $700,000 in Queensland and $500,000 in Western Australia, which is below the average dwelling price in each of those states.

First home buyer stamp duty at average dwelling prices (established homes)

Standard buyer vs first home buyer stamp duty on an established home purchase

State/territory	Average price	Standard duty	FHB duty	Saving	Exemption threshold (established homes)
NSW	$1,301,100	$53,573	$53,573	None	Full exemption to $800,000
Victoria	$933,100	$51,056	$51,056	None	Full exemption to $600,000
Queensland	$1,066,000	$34,645	$34,645	None	Full exemption to $700,000
South Australia	$938,100	$45,426	$45,426	None	No current relief for established homes
Western Australia	$1,014,200	$43,347	$43,347	None	Nil duty to $500,000 (First Home Owner Rate)
Tasmania	$703,800	$26,909	$0	$26,909	Full exemption to $750,000 (to 30 Jun 2026)
NT	$580,000	$28,710	$28,710	None	No current first home buyer relief for established homes
ACT	$973,800	$32,412	$0	$32,412	HBCS: $0 duty to $1,020,000 (income limits apply)

Results assume an established dwelling and all scheme conditions met. ACT requires income limits and no prior property ownership in the past five years. Tasmania exemption applies to settlements by 30 June 2026.

Source: Revenue NSW; State Revenue Office Victoria; Queensland Revenue Office; RevenueWA; RevenueSA; State Revenue Office Tasmania; ACT Revenue Office; NT Territory Revenue Office; ABS Mean Residential Dwelling Prices (December quarter 2025, preliminary).

The "none" entries mean first-home buyers pay the same duty as other owner-occupier buyers at the state average price. The concession schemes exist, but their thresholds have not kept up with average established-home prices.

New-home pathways can change the result

The figures above are for established home purchases only. Buyers in South Australia, Queensland and the Northern Territory who purchase a new home, off-the-plan apartment or house-and-land package may be eligible for separate duty relief under current schemes, subject to jurisdiction-specific rules.

Tasmania first-home-buyer exemption for established homes

Stamp duty on the state average purchase of $703,800. Full exemption applies to established homes up to $750,000, for settlements by 30 June 2026.

ACT Home Buyer Concession Scheme

Stamp duty on the territory average purchase of $973,800. Full relief for eligible buyers on purchases up to $1,020,000. Income limits and prior ownership conditions apply.

Section 08Capital cities

Stamp duty in Australia's capital cities

Sydney buyers pay $65,337 in stamp duty on the city's median house price of $1,515,000, the highest of any capital city. Hobart buyers pay the least at $28,913. The gap between the two cities is $36,424. Capital city figures cover established house sales only and are not directly comparable with state-wide average dwelling figures.

In six of eight capital cities, the median house price is above the main first-home-buyer duty threshold for established homes. Buyers in Sydney, Melbourne, Brisbane, Adelaide, Perth and Darwin pay the same duty as other owner-occupier buyers at the median house price. Only Hobart and Canberra buyers access lower first-home-buyer duty at the median price.

Stamp duty at capital city median house prices

Standard buyer vs first home buyer (established house), median prices, December quarter 2025

Sydney

$65,337

Melbourne

$47,570

Adelaide

$46,080

Perth

$40,092

Brisbane

$36,600

Darwin

$35,195

Canberra

$33,012

Hobart

$28,913

Median prices cover established house sales only and are not comparable to state-wide averages. Canberra duty is estimated from ACT Revenue Office thresholds. First home buyer figures assume all scheme conditions met.

Source: ABS Total Value of Dwellings, December Quarter 2025, Table 2; state and territory revenue offices. Duty calculations by Check Rate.

Highest city duty

$65,337

Sydney, median house $1,515,000

Lowest city duty

$28,913

Hobart, median house $749,500

Cities with $0 FHB duty

Hobart

Cities above exemption threshold

of 8 capitals, established homes

Capital city stamp duty: standard and first home buyer compared

Median established house prices, December quarter 2025

Capital city	Median price	Owner-occupier duty	Effective rate	FHB duty	FHB saving
Sydney (NSW)	$1,515,000	$65,337	4.31%	$65,337	None
Melbourne (VIC)	$875,000	$47,570	5.44%	$47,570	None
Adelaide (SA)	$950,000	$46,080	4.85%	$46,080	None
Perth (WA)	$951,000	$40,092	4.22%	$40,092	None
Brisbane (QLD)	$1,100,000	$36,600	3.33%	$36,600	None
Darwin (NT)	$711,000	$35,195	4.95%	$35,195	None
Canberra (ACT)	$1,042,500	$33,012	3.17%	$1,440	$31,572
Hobart (TAS)	$749,500	$28,913	3.86%	$0	$28,913

Capital city median prices are not directly comparable with the state-wide average dwelling prices used earlier in this article. Queensland uses the Home Concession rate. ACT duty is estimated from published thresholds. Darwin has no current first-home-buyer exemption for established homes.

Source: ABS Total Value of Dwellings, December Quarter 2025, Table 2; state and territory revenue offices, 2025–26. Duty calculations by Check Rate.

Melbourne's effective stamp duty rate of 5.44% is the highest of any capital city, because Victoria's general rate charges 6% on most of the purchase price. Sydney's total bill is higher, but its effective rate of 4.31% is lower, because most of the purchase price falls in NSW's 4.5% band.

Hobart's median house price sits just below the first-home-buyer threshold

Hobart's median house price of $749,500 sits just $500 below Tasmania's $750,000 first home buyer exemption threshold. A buyer at the median pays $0 duty. At $750,001, the exemption no longer applies, and the full duty bill applies, because the exemption is a hard cut-off with no taper.

Canberra's sliding scale reduces duty at $1,042,500

Canberra's median house price of $1,042,500 sits above the ACT Home Buyer Concession Scheme's full-relief threshold of $1,020,000, but within its partial-relief band that extends to $1,455,000. An eligible first home buyer at that price pays approximately $1,440 rather than $33,012, a saving of $31,572. Eligibility requires meeting household income limits and not having owned property in the preceding five years.

$65,337

Sydney's stamp duty bill

At Sydney's median house price of $1,515,000, an owner-occupier buyer pays $65,337 in stamp duty at settlement. That is more than twice the duty payable in Hobart, and more than $28,000 above Brisbane despite Brisbane's median being about 27% lower.

Section 09Stamp duty calculator

Stamp duty calculator by state and territory

Select a state or territory, enter a property price, and choose the buyer type to get an estimate based on current official rate schedules.

Stamp duty calculator

Current rates · Established dwelling · Owner-occupier or first home buyer

Select state or territory

Property price

Buyer type

Stamp duty payable

$30,412

New South Wales

Effective rate

3.80%

of purchase price

Total upfront cost

$830,412

price + duty (excl. legal fees)

Results are estimates only. Calculations assume an established dwelling purchased by an individual buyer. They do not include foreign buyer surcharges, off-the-plan discounts, pensioner concessions or other special exemptions. ACT results assume eligibility for the owner-occupier rate. First-home-buyer results additionally assume eligibility for the relevant scheme where selected.

General information only

This article is based on publicly available data from the ABS and state and territory revenue offices. It is general information only and does not constitute financial, legal or tax advice. Duty amounts can vary depending on the property, buyer type, contract terms, concessions and jurisdiction. Readers should refer to the relevant revenue office or a qualified professional for transaction-specific information.

References

1Australian Bureau of Statistics, Total Value of Dwellings, December Quarter 2025: released 10 March 2026. Mean residential dwelling prices by state and territory.
2Australian Bureau of Statistics, Total Value of Dwellings, December Quarter 2025, Table 2: Median Price and Number of Transfers. Capital city median established house transfer prices.
3Revenue NSW, Transfer duty rates (current from 1 July 2025). NSW Duties Act 1997.
4Revenue NSW, First Home Buyers Assistance Scheme. Thresholds current 2025-26.
5State Revenue Office Victoria, Land transfer (stamp) duty. Duties Act 2000 (Vic).
6State Revenue Office Victoria, First home buyer duty exemption, concession or reduction. Thresholds effective 1 July 2017.
7Queensland Revenue Office, Transfer duty rates. Duties Act 2001 (Qld).
8Queensland Revenue Office, First home concession and first home vacant land concession. Thresholds updated 9 June 2024 and 1 May 2025.
9RevenueWA, Transfer duty rates. Duties Act 2008 (WA). First Home Owner Rate effective 21 March 2025.
10RevenueSA, Stamp duty rates and calculator. Stamp Duties Act 1923 (SA). First home buyer relief for new homes and off-the-plan effective 13 February 2025.
11State Revenue Office Tasmania, Duties rates and thresholds. Duties Act 2001 (Tas). Established home first home buyer exemption to 30 June 2026.
12ACT Revenue Office, Conveyance duty rates (2025-26 owner-occupier rates). Duties Act 1999 (ACT).
13ACT Revenue Office, Home Buyer Concession Scheme. Thresholds and income caps current from 1 July 2025.
14NT Territory Revenue Office, Stamp duty. Stamp Duty Act 1978 (NT). House and Land Package Exemption current to 30 June 2027.