Duty for a first home buyer, established home
| State | $550,000 | $750,000 | $950,000 | New home at $750,000 |
|---|---|---|---|---|
| NSW | $0 | $0 | $29,390 | $0 |
| VIC | $0 | $40,070 | $52,070 | $40,070 |
| QLD | $0 | $10,925 | $28,600 | $0 |
| WA | $0 | $24,225 | $40,041 | $24,225 |
| SA | $24,080 | $35,080 | $46,080 | $0 |
| TAS | $20,373 | $28,935 | $37,935 | $28,935 |
| ACT | $0 | $0 | $0 | $0 |
| NT | $27,225 | $37,125 | $47,025 | $37,125 |
Worked out by this site's calculator for a contract dated today, assuming the buyer meets every condition. Registration fees are extra.
How the schemes differ
There are three kinds of first home help with duty. A full exemption up to a threshold means no duty at all below a price. A concession or phase-out above that threshold reduces duty on a sliding scale until, at an upper limit, you pay full duty. And some states give a full exemption with no cap for new homes or land, to encourage building. On top of these, first home owner grants pay cash for new homes.
- NSW: nil to $800,000, phase-out to $1,000,000 (land: $350,000 to $450,000).
- Victoria: nil to $600,000, proportional to $750,000, for homes and land.
- Queensland: established homes nil to $700,000, tapering to $800,000; new homes and land nil with no cap.
- WA: homes nil to $600,000 then $16.15 per $100 to $800,000; land nil to $450,000 then $20.14 per $100 to $550,000.
- SA: new homes and land nil, no cap; established homes pay full duty.
- Tasmania: no concession for settlements after 30 June 2026.
- ACT: nil for eligible buyers with no cap or income test since 1 July 2026.
- NT: no duty concession; a $50,000 grant for new homes.
Who counts as a first home buyer
The definitions vary but usually require that you and your spouse or partner have never owned a home (in some states, anywhere in the world), that you are 18 or over, that at least one buyer is a citizen or permanent resident, and that you move in within about 12 months and live there for 6 to 12 months. Buying with someone who has owned before usually disqualifies the whole purchase. Breaking the conditions later, for example by renting the home out too soon, means paying the duty back with interest.
Thresholds and timing
Thresholds change at state budgets and are usually tied to the contract date. Several states changed their schemes in 2025 and 2026: WA raised and unified its thresholds from 7 May 2026, Tasmania's exemption ended on 30 June 2026, the ACT removed its cap and income test on 1 July 2026, and Queensland tightened eligibility from 1 August 2026. The calculator applies the rules for the date you enter.
How duty is worked out
Duty is charged on the dutiable value: usually the price, or the market value if that is higher (for example a transfer between family members). Each state publishes a sliding scale of brackets. Within a bracket, you pay a fixed amount for the value up to the bracket's lower limit, plus a percentage of the amount above it. Several states charge "per $100 or part of $100", which rounds the excess up to the next $100. The calculator shows the bracket it used and the arithmetic, so you can check it against the revenue office's own figures.
Concessions then reduce the duty: full exemptions up to a price limit, phase-outs that taper the saving to nil, lower rates for owner-occupiers, or a fixed reduction. Each has conditions, usually about living in the property and not having owned one before; the calculator asks them as yes/no questions.
Before you sign
Run your exact price, property type and buyer details through the calculator, then confirm the figure with the revenue office's own calculator or your conveyancer. Rules change at state budgets and on 1 July, and the date of your contract decides which rules apply. Each state page lists when its figures were last checked and anything that could not be confirmed.