First home

First Home Owner Grant vs FHSS Scheme: Which Saves More?

Australia offers two major first home buyer incentives: the First Home Owner Grant (FHOG) and the First Home Super Saver (FHSS) Scheme. They work very differently — and the good news is you may be able to use both.

State grant + super Can be combined New vs any home
FHOG vs FHSS — side by side
FHOG (State Grant)FHSS Scheme (Super)
Benefit amount$10,000 – $30,000 (varies by state)Up to $50,000 (lifetime cap)
Property typeNew homes only (most states)Any first home
Tax advantageGrant is not taxableConcessional tax on contributions
Time requiredImmediate (on settlement)Minimum 1–4 years of saving
Can combine?Yes, with FHSSYes, with FHOG
First Home Owner Grant by state

The FHOG is a one-off payment from your state or territory government. The amount and eligibility rules vary:

Higher grants

QLD: $30,000 (new homes under $750k)
WA: $10,000 (new homes under $750k)
TAS: $30,000 (new homes under $600k)

Other states

NSW: $10,000 (new homes under $600k)
VIC: $10,000 (new homes under $750k)
SA: $15,000 (new homes under $650k)

Key limitation: The FHOG applies to new homes only in most states. If you're buying an established property, the FHOG won't help — but the FHSS scheme will.

How the FHSS scheme works

The FHSS lets you save for your first home inside superannuation, taking advantage of the lower tax rate on super contributions:

Contribute up to $15,000 per year — In voluntary contributions (concessional or non-concessional).
Lifetime cap of $50,000 — Across all years.
Concessional contributions taxed at 15% — Inside super (vs your marginal rate outside super).
On withdrawal — Amounts taxed at your marginal rate minus a 30% offset.
Deemed earnings — Added to your withdrawal at the shortfall interest charge rate.
FHSS tax savings example

For someone earning $90,000 (30% marginal rate + 2% Medicare levy) contributing $15,000/year for 3 years:

Saving in a bank account

$15,000 earned, taxed at 32%:

After-tax savings: $10,200/year
Over 3 years: ~$30,600
Interest taxed at marginal rate

Saving via FHSS

$15,000 contributed, taxed at 15% in super:

In super after tax: $12,750/year
Over 3 years: ~$38,250
Extra savings: ~$7,650
Using both together

You can absolutely use both the FHOG and FHSS together. Here's a combined strategy for a first home buyer in NSW purchasing a new home under $600k:

FHSS — Save $15,000/year for 3 years = up to ~$38,000 after deemed earnings.
FHOG — $10,000 grant on settlement.
Combined boost — Up to ~$48,000 towards your deposit.
Plus — You may also qualify for stamp duty concessions as a first home buyer.
Key considerations
FHSS processing time — Allow 15–25 business days for the ATO to process your FHSS release.
You must buy or build within 12 months — Of requesting the FHSS release (extensions available).
FHOG applies on settlement — Funds are usually directed to your lender or conveyancer.
Both require you to live in the property — For a minimum period (typically 6–12 months).
FAQ
Can I use both the FHOG and FHSS scheme together?

Yes, you can use both. The First Home Owner Grant and the First Home Super Saver Scheme are separate programs with different eligibility criteria. The FHOG is a state government grant for new homes, while the FHSS is a federal scheme using your superannuation. Using both can significantly boost your deposit savings.

How much can I withdraw under the FHSS scheme?

You can withdraw up to $15,000 of voluntary contributions per financial year, with a lifetime cap of $50,000. This includes both concessional (before-tax) and non-concessional (after-tax) voluntary contributions. Investment earnings on these contributions are also released, calculated using a deemed rate of return.

What is the tax benefit of the FHSS scheme?

Concessional contributions to super are taxed at 15% instead of your marginal tax rate. When withdrawn under FHSS, amounts are taxed at your marginal rate minus a 30% offset. For someone on the 30% marginal rate, contributions are effectively taxed at just 2% on withdrawal — a significant saving compared to saving in a bank account.

Is the First Home Owner Grant available for existing properties?

In most states, the FHOG is only available for new homes — either newly built, off-the-plan, or substantially renovated properties. Some states have occasionally extended it to existing homes, but this is rare. Check your state revenue office for current eligibility rules.

Where to go next


Last updated 24 May 2026 Tax year 2025-26

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

This tool is general information only, not financial advice.

Reviewed by AusTax Tools Editorial Desk

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