Stamp Duty Comparison — All Australian States 2025-26 & 2026-27

Stamp duty varies significantly across Australia's 8 states and territories. Below you can see the cheapest vs most expensive state at common prices, the full side-by-side duty table, first home buyer concessions, foreign purchaser surcharges, and the investor vs owner-occupier gap where it applies.

Cheapest vs most expensive state at key prices

For a general purchaser paying standard duty (not first home buyer, not foreign), here is how the cheapest and most expensive states compare at common property values.

500,000.00
Cheapest ACT 11,400.00
Most expensive VIC 25,070.00
Gap: 13,670.00
800,000.00
Cheapest ACT 25,150.00
Most expensive VIC 43,070.00
Gap: 17,920.00
1,200,000.00
Cheapest NSW 48,412.00
Most expensive VIC 66,000.00
Gap: 17,588.00
2,000,000.00
Cheapest TAS 85,185.00
Most expensive VIC 110,000.00
Gap: 24,815.00

Stamp duty by state and price

Price NSWVICQLDSAWATASNTACT
400,000.00 12,412.0019,070.0012,425.0016,330.0013,015.0013,997.5016,514.318,000.00
500,000.00 16,912.0025,070.0015,925.0021,330.0017,765.0018,247.5023,928.6011,400.00
600,000.00 21,412.0031,070.0020,025.0026,830.0022,515.0022,497.5029,700.0015,720.00
700,000.00 25,912.0037,070.0024,525.0032,330.0027,265.0026,747.5034,650.0020,040.00
800,000.00 30,412.0043,070.0029,025.0037,830.0032,315.5031,185.0039,600.0025,150.00
900,000.00 34,912.0049,070.0033,525.0043,330.0037,465.5035,685.0044,550.0031,050.00
1,000,000.00 39,412.0055,000.0038,025.0048,830.0042,615.5040,185.0049,500.0036,950.00
1,500,000.00 64,512.0082,500.0066,775.0076,330.0068,365.5062,685.0074,250.0068,100.00
2,000,000.00 92,012.00110,000.0095,525.00103,830.0094,115.5085,185.0099,000.0090,800.00

Values shown are standard stamp duty for general residential property purchases (not first home buyer, not foreign). Concessions for owner-occupiers, off-the-plan, and vacant land may apply in some states. Figures computed live from each state's 2025-26 rate tables and continue into 2026-27 unless a state budget amends them.

First Home Buyer Concessions by State

Every state offers stamp duty relief and grants for eligible first home buyers, but thresholds and amounts differ widely.

State Exemption Threshold FHOG Amount FHOG Cap
NSW $800,000 $10,000 $600,000
VIC $600,000 $10,000 $750,000
QLD $700,000 $30,000 $750,000
SA $650,000 $15,000 $650,000
WA $500,000 $10,000 $750,000
TAS $750,000 $30,000 $750,000
ACT Full concession $7,000 $750,000
NT $650,000 $10,000 $750,000

FHOG = First Home Owner Grant. Exemption threshold is the maximum property price for full stamp duty exemption. Partial concessions may apply above the threshold. Caps and amounts current as of 2025-26.

Foreign purchaser surcharge by state

Foreign persons (including most non-resident buyers and certain foreign-controlled entities) pay a surcharge on top of standard stamp duty. NSW has the highest at 9% (from 1 Jan 2025). The NT does not impose a foreign surcharge; the ACT has no upfront charge but applies an annual land-tax-based Foreign Ownership Surcharge.

State Surcharge rate Surcharge @ 1,000,000.00Surcharge @ 2,000,000.00 Type
NSW 9% 90,000.00180,000.00 Upfront duty
VIC 8% 80,000.00160,000.00 Upfront duty
QLD 8% 80,000.00160,000.00 Upfront duty
SA 7% 70,000.00140,000.00 Upfront duty
WA 7% 70,000.00140,000.00 Upfront duty
TAS 8% 80,000.00160,000.00 Upfront duty
ACT No upfront Annual land tax
NT None None

Surcharge dollar amounts shown are in addition to the state's standard transfer duty. Rates verified against Revenue NSW, SRO Victoria, Queensland Revenue Office, RevenueSA, Department of Finance WA, State Revenue Office Tasmania, ACT Revenue Office and NT Territory Revenue Office documentation for 2025-26.

Investor vs owner-occupier — where the gap matters

Most states charge the same duty regardless of whether you'll live in the property or rent it out. Three states are exceptions: Victoria (PPR concession), Queensland (Home Concession), and the ACT (owner-occupier rates). Below is how much an owner-occupier saves versus an investor buying the same property.

State Price Investor duty Owner-occupier duty Saving
VIC 600,000.00 31,070.00 31,070.00 0.00
800,000.00 43,070.00 43,070.00 0.00
1,000,000.00 55,000.00 55,000.00 0.00
QLD 600,000.00 20,025.00 12,850.00 7,175.00
800,000.00 29,025.00 21,850.00 7,175.00
1,000,000.00 38,025.00 30,850.00 7,175.00
ACT 600,000.00 15,720.00 12,728.00 2,992.00
800,000.00 25,150.00 22,158.00 2,992.00
1,000,000.00 36,950.00 33,958.00 2,992.00

NSW, SA, WA, TAS and NT use identical duty schedules for investors and owner-occupiers — there is no concession-based gap to show for those states. VIC's Principal Place of Residence (PPR) concession applies up to $550,000; above that the general schedule is used. QLD's Home Concession applies at any price if eligibility is met. ACT applies lower owner-occupier rates across all brackets.

State stamp duty calculators

Use our free calculators to get an exact stamp duty figure for your property price and circumstances.

Frequently asked questions

Which state has the lowest stamp duty in Australia?
At common price points, the Northern Territory and the ACT are consistently the cheapest. At $500k the cheapest is ACT (11,400.00); at $1.2m it is NSW (48,412.00). The most expensive eastern states (NSW/VIC) can cost tens of thousands more on the same property.
Which state has the most expensive stamp duty?
Victoria has the highest standard duty at most price points above $800,000 because of its 6.5% top bracket over $2m. On a $1.2m property the most expensive state is VIC at 66,000.00 — 17,588.00 more than NSW.
Which state has the best first home buyer concessions?
Queensland and Tasmania currently offer the most generous first home buyer packages, with $30,000 First Home Owner Grants and stamp duty exemptions up to $700,000–$750,000. NSW offers a full stamp duty exemption up to $800,000 but only a $10,000 grant. The best deal depends on your property price and whether stamp duty savings or the grant amount matters more.
How much is the foreign buyer surcharge in each state?
NSW charges 9% Surcharge Purchaser Duty (highest in Australia, raised from 8% on 1 Jan 2025). Victoria, Queensland, and Tasmania charge 8%. South Australia and Western Australia charge 7%. The ACT has no upfront surcharge but charges an annual 0.75% Foreign Ownership Surcharge. The Northern Territory has no foreign purchaser surcharge at all.
Is stamp duty the same across Australia?
No. Stamp duty is a state and territory tax, so each of the 8 jurisdictions sets its own rates, thresholds, and concessions. On the same $800,000 property, duty can differ by tens of thousands of dollars depending on where you buy. Use the comparison table above to find the figure for your target state and price.
Do investors pay more stamp duty than owner-occupiers?
In Victoria, Queensland, and the ACT, yes — these states apply lower Principal Place of Residence (VIC), Home Concession (QLD), or owner-occupier (ACT) rates. NSW, SA, WA, TAS, and NT use the same rates for all buyers. At $800,000 the owner-occupier vs investor gap can exceed $7,000 in Queensland.

Last updated 20 April 2026 Tax year 2025-26

Data sources: ATO (ato.gov.au), Services Australia

This tool is general information only, not financial advice.

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