Stamp duty in the ACT at a glance
The ACT calls it conveyance duty and charges it per $100 or part. There are separate rates for owner-occupiers and investors, and owner-occupiers pay much less on the first $260,000. From 1 July 2026 the ACT made its main concessions free of price caps and income tests: eligible home buyers under the Home Buyer Concession Scheme pay no duty, and so do eligible pensioners and owner-occupiers buying off-the-plan units. A new exemption covers newly unit-titled homes bought from the developer.
In 2025-26 the Home Buyer Concession Scheme had a $1,020,000 price cap and an income test; set an earlier contract date in the calculator to see those rules. Commercial property pays no duty up to $2.1 million and then 5% of the whole value. The ACT has no foreign purchaser surcharge on duty; foreign owners pay an annual land tax surcharge instead.
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.
Australian Capital Territory transfer duty rates
Rates in force from 2026-07-01, for residential property. Duty is charged on each $100, or part of $100, of the dutiable value. Rates for non-owner-occupiers; owner-occupiers pay the lower rates below. Above $1,455,000 duty is 4.54% of the whole value.
| Dutiable value | Duty |
|---|---|
| $0 – $200,000 | $1.2 for each $100 |
| $200,001 – $300,000 | $2,400 plus $2.2 for each $100 over $200,000 |
| $300,001 – $500,000 | $4,600 plus $3.4 for each $100 over $300,000 |
| $500,001 – $750,000 | $11,400 plus $4.32 for each $100 over $500,000 |
| $750,001 – $1,000,000 | $22,200 plus $5.9 for each $100 over $750,000 |
| $1,000,001 – $1,455,000 | $36,950 plus $6.4 for each $100 over $1,000,000 |
| Over $1,455,000 | $66,057 plus $4.54 for each $100 over $1,455,000 |
Non-residential rates
| Dutiable value | Duty |
|---|---|
| $0 – $2,100,000 | $0 for each $100 |
| Over $2,100,000 | $105,000 plus $5 for each $100 over $2,100,000 |
First home buyers in ACT
Owner-occupier rates
Lower rates for owner-occupiers, especially on the first $260,000.
- All buyers are individuals
- At least one buyer will live there for at least 1 year, starting within 12 months of settlement
Worked examples for an established home, from this calculator:
| Price | Duty at general rates | First home buyer pays | Saving |
|---|---|---|---|
| $400,000 | $5,008.00 | $0.00 | $5,008.00 |
| $650,000 | $14,888.00 | $0.00 | $14,888.00 |
| $900,000 | $28,058.00 | $0.00 | $28,058.00 |
Pensioner Duty Concession Scheme
No duty for eligible pensioners buying a home to live in (from 1 July 2026, no price cap).
- A buyer holds an eligible pension or concession card
- At least one buyer will live there for at least 1 year, starting within 12 months of settlement
Worked examples for an established home, from this calculator:
| Price | Duty at general rates | First home buyer pays | Saving |
|---|---|---|---|
| $400,000 | $5,008.00 | $0.00 | $5,008.00 |
| $650,000 | $14,888.00 | $0.00 | $14,888.00 |
| $900,000 | $28,058.00 | $0.00 | $28,058.00 |
Off-the-plan unit exemption
No duty on off-the-plan units bought to live in (no price cap from 1 July 2026).
- It is a unit bought off the plan
- At least one buyer will live there for at least 1 year, starting within 12 months of settlement
Worked examples for a new home, from this calculator:
| Price | Duty at general rates | First home buyer pays | Saving |
|---|---|---|---|
| $400,000 | $5,008.00 | $0.00 | $5,008.00 |
| $650,000 | $14,888.00 | $0.00 | $14,888.00 |
| $900,000 | $28,058.00 | $0.00 | $28,058.00 |
Home Buyer Concession Scheme
From 1 July 2026: no duty for eligible home buyers, with no price cap and no income test.
- Every buyer is an individual aged 18 or over
- No buyer or partner has owned any property in the last 5 years
- At least one buyer will live there for at least 1 year, starting within 12 months of settlement
Worked examples for an established home, from this calculator:
| Price | Duty at general rates | First home buyer pays | Saving |
|---|---|---|---|
| $400,000 | $5,008.00 | $0.00 | $5,008.00 |
| $650,000 | $14,888.00 | $0.00 | $14,888.00 |
| $900,000 | $28,058.00 | $0.00 | $28,058.00 |
Newly unit titled exemption (unverified)
From 1 July 2026, no duty on newly unit-titled homes bought from the developer by the first owner-occupier.
- A new unit bought from the developer within 2 years of the unit plan, as the first occupant
Worked examples for a new home, from this calculator:
| Price | Duty at general rates | First home buyer pays | Saving |
|---|---|---|---|
| $400,000 | $5,008.00 | $0.00 | $5,008.00 |
| $650,000 | $14,888.00 | $0.00 | $14,888.00 |
| $900,000 | $28,058.00 | $0.00 | $28,058.00 |
Foreign purchasers
Australian Capital Territory does not charge a foreign purchaser surcharge on transfer duty.
Registration fees
- Transfer registration fee (Access Canberra): $496.00 (2026-27).
- Mortgage registration fee (Access Canberra): $184.00 (2026-27).
When duty is due
Within 14 days of settlement (lodged by your conveyancer). Your conveyancer or solicitor usually lodges and pays it at settlement from your funds.
Checking the figures
These rules were last checked on 2026-10-29 against ACT Revenue Office. Before you sign, confirm the duty with the official calculator. 7 items could not be confirmed on an official page and are marked unverified:
- No foreign purchaser conveyance duty surcharge: inferred (none in DI2026-155 or Revenue Office pages); ACT foreign ownership surcharge is a land tax of 0.75% AUV p.a. (search snippet of revenue.act.gov.au).
- Newly Unit Titled Duty Exemption details (2-year window, first occupant, code 408) from search snippets of revenue.act.gov.au.
- 2025-26 Access Canberra fees ($479 transfer, $178 mortgage) from a secondary 2025 guide.
- First Home Owner Grant ceased for transactions from 1 July 2019 - from search snippet of revenue.act.gov.au.
- The Revenue Office non-commercial page had not added a 2026-27 table when checked; the 2026-27 rates come from the DI2026-155 determination (identical to 2025-26).
- When duty is due is described from general knowledge of each office's rules and was not re-checked for this calculator.
- The ACT has no foreign purchaser surcharge on conveyance duty; it charges foreign owners an annual land tax surcharge instead (0.75%), which this calculator does not include.
Rate changes
- 2025-07-01: Owner-occupier first band reduced from $0.40 to $0.28 per $100 (bases lowered accordingly); HBCS/pensioner/off-the-plan cap $1,020,000, max concession $35,238; commercial nil threshold $2,000,000.
- 2026-07-01: Residential rate tables unchanged. HBCS: value cap and income test removed (nil duty). Pensioner and Disability schemes: cap removed; DVA Gold Card waiting period removed; DVA Service Pension added. Off-the-plan unit exemption: cap removed. New Newly Unit Titled Duty Exemption. Commercial nil threshold raised to $2,100,000 (flat 5% above).