Work out NSW transfer (stamp) duty on a home or vacant land, with the first home buyer exemption and concession, premium property duty and the foreign purchaser surcharge.
Key facts
- NSW transfer duty is worked out on a sliding scale: $30,187 on an $800,000 property and $39,187 on $1,000,000 (2026–27 thresholds, indexed to CPI each year).
- Dutiable value is the higher of the price and the market value.
- First home buyers pay no duty on a home up to $800,000, and reduced duty below $1,000,000; on vacant land, none up to $350,000 and reduced duty below $450,000.
- Residential property over $3,870,000 pays premium property duty: $194,137 plus 7% over $3,870,000.
- Foreign persons buying residential-related property also pay surcharge purchaser duty of 9% of the value.
Stamp duty by price (2026–27)
| Dutiable value | Transfer duty | First home buyer |
|---|---|---|
| $400,000 | $12,187 | $0 |
| $500,000 | $16,687 | $0 |
| $600,000 | $21,187 | $0 |
| $700,000 | $25,687 | $0 |
| $750,000 | $27,937 | $0 |
| $800,000 | $30,187 | $0 |
| $900,000 | $34,687 | $19,594 |
| $1,000,000 | $39,187 | $39,187 |
| $1,250,000 | $50,437 | $50,437 |
| $1,500,000 | $63,787 | $63,787 |
| $2,000,000 | $91,287 | $91,287 |
| $3,000,000 | $146,287 | $146,287 |
Vacant land, first home buyers
| Dutiable value | Transfer duty | First home buyer |
|---|---|---|
| $300,000 | $8,557 | $0 |
| $350,000 | $10,307 | $0 |
| $375,000 | $11,182 | $3,452 |
| $400,000 | $12,187 | $7,034 |
| $425,000 | $13,312 | $10,735 |
| $450,000 | $14,437 | $14,437 |
NSW transfer duty rates (2026–27)
| Dutiable value | Duty |
|---|---|
| $0 to $18,000 | $1.25 for every $100 |
| $18,001 to $38,000 | $225 plus $1.50 for every $100 over $18,000 |
| $38,001 to $103,000 | $525 plus $1.75 for every $100 over $38,000 |
| $103,001 to $387,000 | $1,662 plus $3.50 for every $100 over $103,000 |
| $387,001 to $1,290,000 | $11,602 plus $4.50 for every $100 over $387,000 |
| Over $1,290,000 | $52,237 plus $5.50 for every $100 over $1,290,000 |
| Residential over $3,870,000 | $194,137 plus $7.00 for every $100 over $3,870,000 (premium) |
The lowest band has a $20 minimum. Not included: concessions for pensioners, off-the-plan and other exemptions, landholder duty and the 2-hectare rule for premium duty.
Common questions
How much is stamp duty in NSW?
On an $800,000 property it's $30,187; on $1,000,000, $39,187; on $1,500,000, $63,787 (2026–27 rates). First home buyers can pay less or nothing.
Do first home buyers pay stamp duty in NSW?
Not on a home up to $800,000 or vacant land up to $350,000. Between $800,000 and $1,000,000 the duty is reduced on a sliding scale: on $900,000 it's $19,594 instead of $34,687.
How is the first home buyer concession worked out?
Duty = N − (($1,000,000 − V) ÷ $200,000 × D), where N is the normal duty, V the value and D the duty on $800,000 (Duties Act 1997 s 78A). Vacant land uses $450,000, $100,000 and the duty on $350,000.
Are the NSW stamp duty thresholds indexed?
Yes. The general and premium thresholds change each financial year with CPI; the contract date (or the transfer date if there's no contract) decides which year's rates apply. The first home buyer thresholds are fixed.
See also the Victorian and Queensland stamp duty calculators, the first home super saver calculator and NSW payroll tax.
Sources: Revenue NSW, How to calculate transfer duty and First Home Buyers Assistance Scheme; Duties Act 1997 s 78A. Checked 22 October 2026. An estimate; Revenue NSW assesses the duty you pay.