First home buyer stamp duty in each state, 2026–27

Stamp duty (transfer duty) is the largest cost of buying a home after the deposit, and every state and territory sets its own. Most cut it, or remove it, for a first home, but the price limits, and whether the home has to be new, differ a lot. Here is where each stands for purchases in 2026–27, from each revenue office’s published rates.

Every scheme has conditions beyond the price, such as moving in within a set time and living there for a set period, usually never having owned a home before, and in some states citizenship or residency. The revenue office is the source for whether a purchase qualifies.

New South Wales

The First Home Buyers Assistance Scheme removes duty on a new or existing home up to $800,000, and reduces it on a sliding scale up to $1,000,000. Above that the full duty applies.

Victoria

A first home buyer pays no duty up to $600,000, and a concession that tapers to nothing at $750,000. Separately, any home bought to live in pays a lower rate up to $550,000.

Queensland

A home to live in pays the home concession rate, and a first home buyer of an established home takes a further concession of up to $17,350 off it: the whole amount below $710,000, less in steps above that, and nothing from $800,000. A first home buyer of a new home pays no duty at any price, for contracts from 1 May 2025. From 1 August 2026 the home concessions need the buyer to be an Australian citizen, a permanent resident or a specified foreign retiree.

South Australia

A first home buyer pays no duty on a new home, at any price, for contracts from 6 June 2024. An established home has no first home relief and pays the general scale.

Western Australia

The first home owner rate applies to new and established homes alike, from 7 May 2026: no duty up to $600,000, then $16.15 for every $100 over $600,000, up to $800,000. Above that the general rate applies.

Tasmania

Tasmania’s duty relief for first home buyers of established homes ended on 30 June 2026, so a purchase settling after that pays the general scale, as the State Revenue Office sets out.

Australian Capital Territory

From 1 July 2026 the ACT’s Home Buyer Concession Scheme has no income test and no price cap: an eligible buyer who has owned no property in the last five years pays no duty. Other owner-occupiers pay the owner-occupier rates, below the general ones.

Northern Territory

The Territory’s House and Land Package Exemption is for a new house and land package, on contracts to 30 June 2027. An established home pays the general scale.

Side by side: an established home

The duty on an established home bought to live in, settling on 1 July 2026, by someone who qualifies for every first home concession their state offers on it, rounded to the dollar:

Victoria’s concession has run out at exactly $750,000, so the duty there is the full amount. The table is for an established home. A first home buyer of a new home pays no duty in Queensland or South Australia, at any price, and a new house and land package in the Northern Territory can be exempt, so a new home there can pay less than the table shows. Registration fees, mortgage insurance and the rest come on top; our post on the upfront costs of buying a home goes through them.

In a projection

On a $750,000 home in New South Wales the concession is worth almost $28,000, a year or more of saving for many households, so the state and the concession can move the year a purchase is affordable. My Runway prices a purchase with its state’s scale and these first home concessions where the plan says the buyer qualifies. A plan doesn’t say whether a home is new, so it is priced as established, and where a state’s relief is for new homes only, the figure says so. On the free plan the duty is an estimate from the state’s scale; Calculate stamp duty on Plus works it out from the published rates, as in the table above.