Stamp duty in SA at a glance
RevenueSA's scale hasn't changed in years, and there are no owner-occupier rates for established homes. The big relief is for first home buyers of new homes, off-the-plan apartments and vacant land: no stamp duty at all, with no price cap, for contracts from 6 June 2024. First home buyers of established homes pay full duty. South Australia has charged no stamp duty on commercial and other non-residential land since 1 July 2018.
Since 25 March 2026, buyers aged 60 or over who sell their SA home and downsize to a new home or vacant land can get relief up to $2,000,000 for homes and $1,200,000 for land. Foreign buyers pay a 7% foreign ownership surcharge, which first home buyer relief no longer covers. Land Services SA's transfer fee rises with value, at $105 for each $10,000 above $50,000.
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.
South Australia transfer duty rates
Rates in force from 2025-07-01, for residential property. Duty is charged on each $100, or part of $100, of the dutiable value.
| Dutiable value | Duty |
|---|---|
| $0 – $12,000 | $1 for each $100 |
| $12,001 – $30,000 | $120 plus $2 for each $100 over $12,000 |
| $30,001 – $50,000 | $480 plus $3 for each $100 over $30,000 |
| $50,001 – $100,000 | $1,080 plus $3.5 for each $100 over $50,000 |
| $100,001 – $200,000 | $2,830 plus $4 for each $100 over $100,000 |
| $200,001 – $250,000 | $6,830 plus $4.25 for each $100 over $200,000 |
| $250,001 – $300,000 | $8,955 plus $4.75 for each $100 over $250,000 |
| $300,001 – $500,000 | $11,330 plus $5 for each $100 over $300,000 |
| Over $500,000 | $21,330 plus $5.5 for each $100 over $500,000 |
Non-residential rates
| Dutiable value | Duty |
|---|---|
| Over $0 | $0 for each $100 |
First home buyers in SA
First home buyer relief (new homes and land)
No stamp duty, with no value cap, on a new home, an off-the-plan apartment or vacant land to build a first home, for contracts from 6 June 2024. Established homes do not qualify. From 13 February 2025 it does not cover the foreign ownership surcharge.
- You're eligible for the First Home Owner Grant rules (first home, 18+, citizen or permanent resident)
- You'll live there for at least 6 continuous months within 12 months
Worked examples for a new home, from this calculator:
| Price | Duty at general rates | First home buyer pays | Saving |
|---|---|---|---|
| $400,000 | $16,330.00 | $0.00 | $16,330.00 |
| $650,000 | $29,580.00 | $0.00 | $29,580.00 |
| $900,000 | $43,330.00 | $0.00 | $43,330.00 |
Seniors downsizing relief (new home)
From 25 March 2026, for buyers 60 and over downsizing to a new home or off-the-plan apartment: full relief to $2,000,000, phasing out by $2,100,000.
- You're 60 or over, selling your SA home and buying a smaller one
Worked examples for a new home, from this calculator:
| Price | Duty at general rates | First home buyer pays | Saving |
|---|---|---|---|
| $1,800,000 | $92,830.00 | $0.00 | $92,830.00 |
| $2,050,000 | $106,580.00 | $0.00 | $106,580.00 |
| $2,310,000 | $120,880.00 | $0.00 | $120,880.00 |
Seniors downsizing relief (vacant land)
From 25 March 2026: full relief on land to $1,200,000, phasing out by $1,300,000.
- You're 60 or over, selling your SA home and buying a smaller one
Worked examples for vacant land, from this calculator:
| Price | Duty at general rates | First home buyer pays | Saving |
|---|---|---|---|
| $1,080,000 | $53,230.00 | $0.00 | $53,230.00 |
| $1,250,000 | $62,580.00 | $0.00 | $62,580.00 |
| $1,430,000 | $72,480.00 | $0.00 | $72,480.00 |
First home owner grant: $15,000. First Home Owner Grant: $15,000 for a new home or off-the-plan apartment, no value cap for contracts from 6 June 2024. The grant is paid separately and does not reduce duty.
Foreign purchasers
Foreign ownership surcharge: 7.0% of the dutiable value, on top of general duty, for established homes, new homes, residential land. Foreign persons (natural persons and corporations) and foreign trusts. In RevenueSA's relief pages, a person is foreign if they are not an Australian citizen, a permanent resident, or a New Zealand citizen holding a Special Category visa.
Registration fees
- Transfer registration fee (Land Services SA): a table by value (see the calculator) (2026-27). $353 plus $105 for each $10,000 or part over $50,000.
- Mortgage registration fee (Land Services SA): $204.00 (2026-27).
When duty is due
At settlement (RevenueSA allows a short period after settlement for lodgement). 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 RevenueSA (Commissioner of State Taxation). Before you sign, confirm the duty with the official calculator. 5 items could not be confirmed on an official page and are marked unverified:
- The 2025-26 transfer fee scale ($198/$221/$243/$342, +$102 per $10,000) comes from a WebSearch summary of Land Services SA's 2025-26 page and text in a superseded layer of the 2026-27 PDF. Not confirmed on a fetched 2025-26 schedule.
- The 2025-26 Land Services SA mortgage fee was not retrieved.
- The effect of the Stamp Duties (Residential Purposes and Residential Land) Amendment Act 2026 (commenced 15 Sep 2026) on the vacant land exemption was not read in detail; Information Circular 103 was not fetched.
- Land Services SA's online Property Transfer Fee Calculator returned $0 for every input during testing, so it could not be used to cross-check.
- When duty is due is described from general knowledge of each office's rules and was not re-checked for this calculator.
Rate changes
- 2025-02-13: First home buyer relief and FHOG require that applicants and spouses have never held residential property; FHB relief no longer covers the foreign ownership surcharge.
- 2026-03-25: New seniors downsizing stamp duty relief: full to $2.0m (new home or apartment) or $1.2m (vacant land), tapering to nil at $2.1m or $1.3m.
- 2026-07-01: Land Services SA fees: transfer from $204, then $353 + $105 per $10,000 above $50,000; mortgage $204.
- 2026-09-15: Stamp Duties (Residential Purposes and Residential Land) Amendment Act 2026 commenced: redefines residential purposes and qualifying land, adds exclusions and changes the vacant land exemption. No change to the rate scale.