NSW Stamp Duty Calculator 2026-27
NSW transfer duty on a property purchase, with the concessions you qualify for, the foreign buyer surcharge, and the cash you need at settlement once the deposit and legal fees are counted.
Revenue NSW charges transfer duty on a sliding scale of the dutiable value — the price or the market value, whichever is higher.
| Property price | $800,000.00 |
|---|---|
| Stamp duty | $30,187.00 |
| Legal fees | $2,000.00 |
How the nsw stamp duty calculator works
Revenue NSW charges transfer duty on a sliding scale of the dutiable value — the price or the market value, whichever is higher. A first home buyer pays no duty up to $800,000 and a tapered amount to $1 million. Surcharge purchaser duty adds 9% of the dutiable value for a foreign buyer. The effective rate is the duty you actually pay as a share of the price, which is always lower than the top marginal band.
Formula: Duty = the NSW scale applied to the dutiable value · payable = duty − concessions + surcharge · cash at settlement = deposit + payable + legal fees
How NSW transfer (stamp) duty is calculated
Progressive scale
NSW transfer duty is calculated on a progressive scale based on the property's dutiable value. Revenue NSW indexes the thresholds and base amounts to the Sydney CPI each 1 July, so the brackets move every financial year. The 2026-27 duty rates for general purchases: $1.25 per $100 on the first $18,000 (minimum $20); $1.50 per $100 from $18,001–$38,000; $1.75 per $100 from $38,001–$103,000; $3.50 per $100 from $103,001–$387,000; $4.50 per $100 from $387,001–$1,290,000; and $5.50 per $100 above $1,290,000. Residential land above the premium threshold of $3,870,000 attracts premium duty of $7.00 per $100 on the excess.
| Property value | Approx stamp duty (investor) | Approx stamp duty (first home buyer) |
|---|---|---|
| $400,000 | $12,187 | $0 (FHB exempt) |
| $600,000 | $21,187 | $0 (FHB exempt) |
| $800,000 | $30,187 | $0 (FHB exempt) |
| $900,000 | $34,687 | ~$17,344 (FHB concession) |
| $1,000,000 | $39,187 | $39,187 (concession exhausted) |
| $1,500,000 | $63,787 | $63,787 |
| $2,000,000 | $91,287 | $91,287 |
NSW first home buyer stamp duty exemptions and concessions
First Home Buyer Assistance Scheme
NSW first home buyers purchasing a new or existing home valued up to $800,000 pay no transfer duty. Between $800,001 and $999,999 a concessional (reduced) rate applies, and from $1,000,000 full duty is payable. New and existing homes share the same thresholds. Vacant land is different: full exemption up to $350,000, concession from $350,001 to $449,999, and full duty at $450,000 and above.
Eligibility requirements
At least one buyer must be an Australian citizen or permanent resident, all buyers must be over 18 and must never have owned residential property in Australia or received this benefit before. For contracts exchanged on or after 1 July 2023 you must move into the home within 12 months after settlement and live in it as your principal place of residence for at least 12 continuous months.
How the concession tapers
Between $800,001 and $999,999 the exemption phases out in proportion to price, so the duty saving shrinks as the price rises. On the 2026-27 scale a first home buyer pays roughly $8,109 at $850,000, about $17,344 at $900,000 and around $27,703 at $950,000. At exactly $1,000,000 the concession is fully exhausted and the standard $39,187 is payable — which is why the concession is worth most just above $800,000.
First Home Buyer Choice is closed
The First Home Buyer Choice — the option to pay an annual property tax instead of upfront transfer duty — is no longer available. It was abolished for contracts exchanged on or after 1 July 2023 and replaced by the higher First Home Buyers Assistance Scheme thresholds above. Buyers who opted in before that date were grandfathered and keep paying the annual property tax until they sell; no new buyer can elect into it.
Additional considerations Land tax after purchaseNSW land tax and surcharge land tax after you buy
There is no annual-property-tax alternative any more
NSW briefly let eligible first home buyers swap upfront transfer duty for an annual property tax under First Home Buyer Choice. That option closed for contracts exchanged on or after 1 July 2023 and cannot be elected today — only buyers who opted in before then still pay it. Every NSW buyer now pays transfer duty upfront, with the First Home Buyers Assistance Scheme thresholds as the only relief.
Ordinary land tax
Land tax is a separate annual tax assessed by Revenue NSW on the total taxable land value of the NSW land you own at midnight on 31 December each year. Your principal place of residence is generally exempt, so most owner-occupiers never receive an assessment; investors and holiday-home owners are the usual payers once their combined land holdings pass the general threshold.
Surcharge land tax on foreign owners — 5%
Foreign persons who own residential land in NSW pay surcharge land tax of 5% of the land value every year, on top of any ordinary land tax. The rate rose from 4% to 5% with effect from the 2025 land tax year (it was 2% from 2018 to 2022). There is no tax-free threshold for the surcharge — it is payable regardless of how small the land value is. On residential land with a land value of $600,000 that is $30,000 a year, every year you hold it, which for most foreign investors dwarfs the one-off surcharge purchaser duty over a normal holding period.
| Land value | Surcharge land tax (5% p.a.) | Over 5 years | Over 10 years |
|---|---|---|---|
| $400,000 | $20,000 | $100,000 | $200,000 |
| $600,000 | $30,000 | $150,000 | $300,000 |
| $900,000 | $45,000 | $225,000 | $450,000 |
| $1,500,000 | $75,000 | $375,000 | $750,000 |
Surcharge land tax applies to residential land only — commercial and industrial land held by foreign persons is outside it.
Foreign buyersForeign buyer surcharge on NSW property
9% surcharge purchaser duty
Foreign persons (non-citizens and non-permanent residents), foreign corporations, and trustees of foreign trusts pay surcharge purchaser duty of 9% of the dutiable value of NSW residential property. The rate rose from 8% to 9% for contracts entered into on or after 1 January 2025 and is the highest foreign-buyer surcharge of any Australian state or territory. It is charged in addition to standard transfer duty, not instead of it. On an $800,000 purchase the surcharge adds $72,000, bringing total upfront duty to approximately $102,187.
Then 5% every year
Surcharge purchaser duty is only the entry cost. A foreign person who holds NSW residential land also pays surcharge land tax of 5% of the land value annually, with no tax-free threshold — see the land tax section above.
Who is a foreign person?
A foreign person includes non-citizens without permanent residency, temporary visa holders, and most foreign corporations. Australian citizens living overseas are not foreign persons. Approved permanent residents are not foreign persons. Joint purchases where one party is a foreign person attract the surcharge on that person's interest in the property.
Reference data Rate tableNSW transfer duty rate table 2026-27
NSW transfer duty is calculated progressively — each rate applies only to the slice of dutiable value inside that bracket, not to the whole property value. Revenue NSW re-indexes every threshold and base amount to the Sydney consumer price index before 1 July each year, so the figures below are the 2026-27 scale.
| Dutiable value bracket | Rate | Duty on this portion |
|---|---|---|
| $0–$18,000 | $1.25 per $100 (min $20) | Up to $225 |
| $18,001–$38,000 | $1.50 per $100 | Up to $300 |
| $38,001–$103,000 | $1.75 per $100 | Up to $1,137 |
| $103,001–$387,000 | $3.50 per $100 | Up to $9,940 |
| $387,001–$1,290,000 | $4.50 per $100 | Up to $40,635 |
| Above $1,290,000 | $5.50 per $100 of excess | Variable |
Expressed as running totals, that is $225 at $18,000, $525 at $38,000, $1,662 at $103,000, $11,602 at $387,000 and $52,237 at $1,290,000.
Premium property duty (residential land only) applies above the 2026-27 premium threshold of $3,870,000: $194,137 plus $7.00 per $100 of the excess over $3,870,000. Foreign persons pay a further 9% surcharge purchaser duty on top of these amounts.
Payment process Lodgement & deadlinesHow and when to pay NSW transfer duty
Lodgement deadline
For contracts dated after 1 July 2016, transfer duty must be paid within 3 months of the contract date (not the settlement date) for existing homes. For off-the-plan purchases used as the principal place of residence, payment is deferred until 12 months after the contract date or completion, whichever is earlier. Late payment attracts interest at the market rate set by Revenue NSW plus a penalty of up to 25% of the duty unpaid.
Who lodges the return
Your solicitor or licensed conveyancer typically lodges the duty assessment electronically through Revenue NSW's Electronic Duties Return (EDR) system, then arranges payment from settlement funds. Self-represented buyers can lodge directly via the Revenue NSW portal, but this is rare for residential property because settlement coordination is more complex without a legal representative.
Stamping the transfer
Once duty is paid, Revenue NSW marks the transfer instrument as duty-paid. NSW Land Registry Services (LRS) will not register the transfer of title until this stamping is complete, which means you do not legally own the property until duty has been settled.
Total upfront costs Full cost pictureTotal NSW property purchase costs beyond stamp duty
Government fees
Beyond transfer duty, NSW buyers also pay LRS transfer registration ($170.10 in 2025–26), mortgage registration ($170.10), and a title search fee (~$15). For a typical purchase these add roughly $350–$400.
Legal & professional
Conveyancing or solicitor fees range from $1,500 to $3,500 depending on whether the property is leasehold, strata, or freehold. Building and pest inspections typically cost $400–$700 combined, and strata reports add a further $250–$400 if you are buying a unit.
Lender costs
If you are borrowing more than 80% LVR, Lenders Mortgage Insurance (LMI) is the largest hidden cost — typically 1.5–4% of the loan amount. On an $800,000 purchase with 90% LVR ($720,000 loan), LMI is roughly $15,000–$20,000. The LVR Calculator shows whether you avoid LMI by saving a larger deposit.
Worked example — $800k Sydney apartment
Standard buyer: $30,187 transfer duty + $340 LRS fees + $2,500 conveyancing + $600 inspections + $300 strata search = approximately $33,927 in non-deposit cash needed at settlement. A foreign purchaser at the same price adds $72,000 of surcharge purchaser duty, taking it past $105,900.
Examples by price Price scenariosNSW transfer duty worked examples 2026-27
| Purchase price | Standard buyer | First home buyer | Foreign person (incl. 9% surcharge) |
|---|---|---|---|
| $500,000 | $16,687 | $0 (exempt) | $61,687 |
| $650,000 | $23,437 | $0 (exempt) | $81,937 |
| $800,000 | $30,187 | $0 (exempt) | $102,187 |
| $900,000 | $34,687 | ~$17,344 (concession) | $115,687 |
| $1,000,000 | $39,187 | $39,187 (concession exhausted) | $129,187 |
| $1,250,000 | $50,437 | $50,437 | $162,937 |
| $1,500,000 | $63,787 | $63,787 | $198,787 |
| $2,000,000 | $91,287 | $91,287 | $271,287 |
| $3,000,000 | $146,287 | $146,287 | $416,287 |
Above the $3,870,000 premium property threshold, the marginal rate becomes $7.00 per $100 — for example, a $4,000,000 purchase carries approximately $203,237 in transfer duty.
State comparison NSW vs other statesHow NSW transfer duty compares to VIC, QLD, and other states
NSW is the second-most expensive state for transfer duty
On a typical $750,000 owner-occupier purchase, NSW transfer duty is approximately $27,937 — slightly higher than Queensland ($19,600 with FHB concession applied differently) but lower than Victoria ($40,070 at the same price point without concessions). South Australia and Western Australia sit between QLD and NSW for mid-range purchases.
| State | Approx duty on $750k | FHB threshold (full exemption) | FHB threshold (concession) |
|---|---|---|---|
| NSW | $27,937 | $800,000 | $1,000,000 |
| VIC | $40,070 | $600,000 | $750,000 |
| QLD | $19,600 | $700,000 | $800,000 |
| WA | $26,790 | $450,000 | $600,000 |
| SA | $35,080 | $0 (no exemption) | n/a |
| ACT | $22,720 | $0 (income-tested concession) | n/a |
For interstate comparison see our VIC stamp duty calculator. Note that ACT is phasing out stamp duty entirely over a 20-year period in favour of higher land tax — buyers in 2026-27 pay around 60% of the pre-reform rate.
Off-the-plan & new builds Off-the-plan rulesNSW transfer duty on off-the-plan and new property purchases
Deferred duty for owner-occupiers
If you sign an off-the-plan contract for a residence you intend to live in (your principal place of residence), you may defer transfer duty payment for up to 12 months from the contract date or until completion, whichever is earlier. The 12-month deferral does not reduce the duty owed — it only delays payment, easing cash-flow during the construction period.
Investor off-the-plan is not deferred
Investors and foreign purchasers do not qualify for the deferral and must pay duty within the standard 3-month window. This is one reason holdings costs on investor off-the-plan stock are higher than headline purchase price suggests.
New home FHB threshold
First home buyer exemptions on new homes match the existing-home thresholds ($800,000 full exemption, $1,000,000 concession cut-off). Vacant land for a first home has separate thresholds of $350,000 (full exemption) and $450,000 (concession cut-off), with the buyer required to build and occupy within 12 months of settlement.
Inheritance & family transfers Inheritance, gifts, divorceNSW transfer duty on inherited property, gifts, and family transfers
Inherited property
Transfers under a deceased estate to a beneficiary named in the will incur only nominal duty ($50 plus standard registration fees), even if the property's market value is millions of dollars. The transfer must be in line with the terms of the will or, where there is no will, the intestacy rules under the Succession Act 2006 (NSW).
Marriage and de-facto breakdown
Transfers between spouses or former spouses pursuant to a binding financial agreement, a court order, or an arbitration award under the Family Law Act 1975 are exempt from transfer duty in NSW. This applies to both married and de-facto relationships.
Gifts to family
Genuine gifts of property between living people are NOT exempt. Even if no money changes hands, transfer duty is calculated on the property's market value at the date of the transfer. Common scenarios: parents gifting a home to adult children, or restructuring ownership between relatives.
Transfers between spouses (during the marriage)
Adding a spouse to title of the principal place of residence may attract nominal duty only ($50), provided strict conditions are met under the Spouse Transfer concession. Investment property transfers between spouses do attract full transfer duty on the transferred share.
Commercial property Commercial & mixed-useNSW transfer duty on commercial and non-residential property
Same duty scale
Commercial property transfer duty uses the same progressive rate schedule as residential — there is no separate commercial scale in NSW. However, commercial buyers are not eligible for First Home Buyer exemptions or owner-occupier concessions, and premium property duty applies to residential land only.
Landholder duty
Acquiring more than 50% of a company or trust that holds NSW land worth $2 million or more triggers landholder duty at the same residential rates on the underlying land value. This applies even when the share/unit transfer is otherwise duty-free, and is designed to prevent stamp duty avoidance through corporate vehicles.
Surcharge land tax on foreign owners
Beyond the 9% surcharge purchaser duty, foreign persons holding NSW residential land also pay annual surcharge land tax of 5% of the land value — the rate that has applied since the 2025 land tax year, up from 4% in 2023–2024. There is no tax-free threshold for the surcharge. Commercial property held by foreign persons is not subject to this annual surcharge.
Recent reforms What changed recentlyNSW transfer duty reforms and recent threshold changes
1 July 2023 — First Home Buyer Choice abolished
The Minns Labor government repealed the First Home Buyer Choice (annual property tax option) for contracts signed on or after 1 July 2023, replacing it with expanded full and concessional exemptions under the First Home Buyer Assistance Scheme.
1 July 2023 — FHB Assistance Scheme thresholds raised
The full exemption threshold rose from $650,000 to $800,000, and the concession cap rose from $800,000 to $1,000,000. These thresholds apply to contracts dated on or after 1 July 2023 and remain in force for the 2026-27 year.
1 January 2025 — foreign surcharges increased
Surcharge purchaser duty on foreign buyers rose from 8% to 9% of dutiable value for contracts entered into on or after 1 January 2025, and remains 9% in 2026-27. Surcharge land tax on foreign owners of residential land rose from 4% to 5% of land value with effect from the 2025 land tax year (it had been 2% from 2018 to 2022). Both are the highest foreign-buyer imposts in the country.
Indexation of thresholds
NSW transfer duty thresholds and base amounts ARE indexed — since 1 July 2019 they are adjusted each year in line with the Sydney consumer price index under Chapter 2 of the Duties Act 1997, with the new amounts published before 1 July. The premium property threshold is indexed the same way under section 32A and is $3,870,000 for 2026-27, up from $3,721,000 in 2025-26. The First Home Buyers Assistance Scheme thresholds are not indexed — $800,000/$1,000,000 and $350,000/$450,000 are fixed by legislation and have not moved since 1 July 2023.
Strategies Legal ways to reduce dutyLegal strategies to minimise NSW transfer duty
Use first home buyer exemptions fully
If both members of a couple have never owned property in Australia, both should be on title — the exemption applies regardless of how many eligible buyers are on the contract. Some couples mistakenly put only one name on title, losing the joint benefit.
Buy below the threshold
For first home buyers, the difference between an $800,000 purchase (zero duty) and an $805,000 purchase (around $760 of concessional duty) is small but real — and it widens fast, because by $900,000 the concessional duty is roughly $17,344. Where the choice is close, negotiating slightly below the threshold is worth the conveyancing effort.
Vacant land plus build
FHB exemptions on vacant land have lower thresholds ($350k full / $450k concession) but the home you build does not attract transfer duty on the construction cost — only the land. Buying vacant land at $340,000 keeps you under the $350,000 full-exemption threshold, so the land transfer is duty-free and the cost of the home you then build never attracts transfer duty, in cases where you can deal with the construction timeline.
Off-the-plan as PPR
If you can wait, owner-occupier off-the-plan defers duty for up to 12 months, freeing up cash for the deposit and giving you time to refinance after completion. This isn't a reduction in duty owed — but the time value of money matters at 4-5% interest rates.
Time the contract carefully
Recent threshold changes (most recently 1 July 2023) demonstrate that thresholds can shift abruptly. If a state budget signals coming reforms, dating a contract a day either side of the change can have meaningful consequences. Always check Revenue NSW for the current rules at the time you exchange.
FAQFrequently asked Frequently asked questions about NSW transfer duty
Where these figures come from
Every duty figure on this page comes from Revenue NSW, the authority that assesses property transfer duty in New South Wales. Rates, thresholds and first-home concessions are set by the New South Wales government and change with its budget.
- Duty rates, thresholds & concessions — Revenue NSW — Transfer duty.
- First Home Owner Grant schemes — FirstHome.gov.au.
Last checked: July 2026. Rates and thresholds are reviewed against the source of record each November, when annual adjustments for the following tax year are published.
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$600,000 NSW property — standard buyer ~$21,187 transfer duty
A standard (non-first-home-buyer) purchase of a $600,000 NSW property attracts transfer duty of approximately $21,187 on the CPI-indexed 2026-27 scale. First home buyers pay $0 (below the $800,000 exemption threshold).
| Property price | $600,000 |
|---|---|
| Buyer type | Standard (investor/owner-occ) |
| Transfer duty | ~$21,187 |
| First home buyer? | $0 duty (exempt under $800k) |
| Duty as % of price | 3.53% |
| When payable | Within 3 months of contract |
- vs QLD on $600k NSW $21,187 vs QLD $17,325
- vs VIC on $600k NSW $21,187 vs VIC $31,070
- Annual property tax option? Abolished — closed 1 July 2023
- Are thresholds indexed? Yes — Sydney CPI each 1 July
- Foreign buyer? Add 9% = $54,000 extra
First home buyer — $800,000 NSW $0 transfer duty (exempt)
NSW first home buyers purchasing at exactly $800,000 pay $0 transfer duty — the maximum exempt threshold. Between $800,001 and $999,999 a tapering concession applies; from $1,000,000 full standard duty applies.
| Property price | $800,000 |
|---|---|
| Buyer type | First home buyer |
| Transfer duty | $0 |
| Standard duty would be | ~$30,187 |
| Saving vs standard | ~$30,187 |
| Maximum exempt price | $800,000 |
- $801k property? Graduated concession begins
- $1M property? Concession gone — $39,187
- $1.001M property? Full standard duty — $39,232
- First Home Guarantee 5% deposit, no LMI if eligible
- Live in property? Must occupy within 12 months
$800,000 NSW property — standard buyer ~$30,187 transfer duty
A standard (non-first-home-buyer) purchase of an $800,000 NSW property attracts transfer duty of approximately $30,187 on the 2026-27 scale. First home buyers pay $0 duty at this price (at the $800,000 exemption threshold).
| Property price | $800,000 |
|---|---|
| Standard duty | ~$30,187 |
| First home buyer? | $0 duty (at exactly $800k) |
| Duty as % of price | 3.77% |
| Foreign buyer? | Add 9% = +$72,000 |
| When payable | Within 3 months of contract |
- vs QLD on $800k NSW $30,187 vs QLD $26,775
- vs VIC on $800k NSW $30,187 vs VIC $43,070
- FHB at $801k? Graduated concession begins
- FHB at $1M? Concession gone — $39,187
- Premium duty threshold? $3,870,000 for 2026-27
First home buyer NSW — stamp duty guide $0 under $800k, concession to $1m
NSW first home buyers purchasing an established or new home valued up to $800,000 pay $0 transfer duty. A concessional rate applies from $800,001–$1,000,000. Above $1,000,000, full duty applies.
| Exempt threshold | Up to $800,000 |
|---|---|
| Concession range | $800,001–$1,000,000 |
| Full duty above | $1,000,001+ |
| New home threshold? | Same $800,000 exempt |
| Vacant land threshold? | $350,000 exempt, $450,000 concession |
| Must live in property? | Yes — within 12 months |
- First Home Guarantee 5% deposit, no LMI
- Annual property tax option Abolished — closed 1 July 2023
- First Home Owner Grant $10k for new builds (separate)
- FHB eligibility check Never owned property in Australia
- Joint purchase: one FHB, one not Concession applies proportionally
NSW first home buyer concession — $800k–$1m Tapering duty to $1m
NSW first home buyers purchasing between $800,001 and $999,999 pay a concessional (reduced) rate — the exemption tapers away in proportion to price. At $900,000 the concessional duty is approximately $17,344.
| Concession range | $800,001–$999,999 |
|---|---|
| At $850k (approx duty) | ~$8,109 concessional |
| At $900k (approx duty) | ~$17,344 concessional |
| At $950k (approx duty) | ~$27,703 concessional |
| At $1,000,000 | $39,187 — concession gone |
| Above $1M | Full standard duty |
- vs standard duty at $900k? Standard $34,687 vs concession ~$17,344
- Still need to live there? Yes — 12 months as your home
- Annual property tax option? No longer available (ended 1 Jul 2023)
- Check eligibility first Revenue NSW website
- Solicitor can assist Conveyancer applies concession at settlement
$300,000 NSW property — standard buyer ~$8,557 transfer duty
A $300,000 NSW property purchase attracts transfer duty of approximately $8,557 for a standard buyer. First home buyers pay $0 at this price — well below the $800,000 exemption threshold.
| Property price | $300,000 |
|---|---|
| Standard duty | ~$8,557 |
| FHB duty | $0 exempt |
| Duty as % of price | 2.85% |
| When payable | Within 3 months of contract |
| Foreign buyer | Add 9% = +$27,000 |
- FHB: applies to existing homes? Yes — $800k threshold applies
- Typical regional property? $300k common in regional NSW
- Total purchase costs? $8,557 duty + $2,000 legal = ~$10,600
- vs QLD on $300k NSW $8,557 vs QLD $5,850
- Annual property tax option? Abolished — closed 1 July 2023
$400,000 NSW property — standard buyer ~$12,187 transfer duty
A $400,000 NSW property attracts transfer duty of approximately $12,187 for a standard buyer. First home buyers pay $0 at this price.
| Property price | $400,000 |
|---|---|
| Standard duty | ~$12,187 |
| FHB duty | $0 exempt |
| Duty as % of price | 3.05% |
| Savings for FHB | $12,187 saved |
| Foreign buyer surcharge | Add 9% = +$36,000 |
- FHB: how to claim? Solicitor applies at settlement
- Conditions for FHB exemption? Must never have owned property in AU
- Joint purchase — both FHB? Both must qualify for full exemption
- Must be principal residence? Yes — must move in within 12 months
- vs QLD on $400k NSW $12,187 vs QLD $9,885
$500,000 NSW property — standard buyer ~$16,687 transfer duty
A $500,000 NSW property attracts transfer duty of approximately $16,687. First home buyers pay $0 at this price — the $800,000 exemption threshold applies.
| Property price | $500,000 |
|---|---|
| Standard duty | ~$16,687 |
| FHB duty | $0 exempt |
| FHB savings | $16,687 saved |
| Duty as % of price | 3.34% |
| Foreign buyer surcharge | Add 9% = +$45,000 |
- FHB: new vs established? Same threshold for both
- Total purchase costs? $16,687 duty + $2,500 legal = ~$19,190
- vs VIC on $500k NSW $16,687 vs VIC $25,070 — NSW cheaper
- vs QLD on $500k NSW $16,687 vs QLD $15,225
- Principal residence? Must move in within 12 months
$600,000 NSW property — standard buyer ~$21,187 transfer duty
A $600,000 NSW property attracts transfer duty of approximately $21,187 for a standard buyer. First home buyers pay $0 — still below the $800,000 exemption threshold.
| Property price | $600,000 |
|---|---|
| Standard duty | ~$21,187 |
| FHB duty | $0 exempt |
| FHB savings | $21,187 saved |
| Duty as % of price | 3.53% |
| Foreign buyer surcharge | Add 9% = +$54,000 |
- FHB: is $600k common in NSW? Yes — outer metro and regional
- Premium duty threshold? $3,870,000 for 2026-27
- vs VIC on $600k NSW $21,187 vs VIC $31,070
- vs QLD on $600k NSW $21,187 vs QLD $20,400
- Stamp duty reform? Property tax option ended 1 July 2023
$700,000 NSW property — standard buyer ~$25,687 transfer duty
A $700,000 NSW property attracts transfer duty of approximately $25,687 for a standard buyer. First home buyers pay $0 — still below the $800,000 exemption threshold.
| Property price | $700,000 |
|---|---|
| Standard duty | ~$25,687 |
| FHB duty | $0 exempt |
| FHB savings | $25,687 saved |
| Duty as % of price | 3.67% |
| Foreign buyer surcharge | Add 9% = +$63,000 |
- FHB: verify eligibility Check the Revenue NSW website
- vs VIC on $700k NSW $25,687 vs VIC $37,070
- vs QLD on $700k NSW $25,687 vs QLD $24,525
- FHG available at $700k? NSW cap is $900k — eligible
- Annual property tax alternative? Abolished — closed 1 July 2023
$1,000,000 NSW property — standard buyer ~$39,187 transfer duty
A $1,000,000 NSW property attracts transfer duty of approximately $39,187 for a standard buyer. First home buyers pay this in full — the concession tapers to nil at $1,000,000.
| Property price | $1,000,000 |
|---|---|
| Standard duty | ~$39,187 |
| FHB duty | $39,187 (concession ends at $1M) |
| Duty as % of price | 3.92% |
| Foreign buyer surcharge | Add 9% = +$90,000 |
| Total costs with legal? | ~$41,000–$43,000 |
- FHB at $1M? No concession left — full duty
- FHG cap for NSW? $900,000 — not applicable here
- vs VIC on $1M NSW $39,187 vs VIC $55,000
- vs QLD on $1M NSW $39,187 vs QLD $34,525
- Invest in trust structure? Duty varies — seek legal advice
$1,500,000 NSW property — standard buyer ~$63,787 transfer duty
A $1,500,000 NSW property attracts transfer duty of approximately $63,787 for a standard buyer. At this price point, duty is 4.25% of the purchase price.
| Property price | $1,500,000 |
|---|---|
| Standard duty | ~$63,787 |
| Duty as % of price | 4.25% |
| Foreign buyer surcharge | Add 9% = +$135,000 |
| Total with legal costs? | ~$66,000–$71,000 |
| When payable? | Within 3 months of contract |
- Investment property? Duty is a sunk cost — factor into ROI
- vs VIC at $1.5M NSW $63,787 vs VIC $82,500
- Trust purchase considerations? Foreign surcharge issues possible
- Development land? Different duty categories may apply
- Staggered settlement? Duty still payable at contract date
NSW FHB — $600,000 property $0 duty (fully exempt)
NSW first home buyers purchasing a $600,000 property pay $0 transfer duty — well below the $800,000 exemption threshold. The standard duty would be $21,187. This is a significant benefit.
| Price | $600,000 |
|---|---|
| FHB duty | $0 |
| Standard duty saved | $21,187 |
| FHG (5% deposit)? | $30,000 deposit needed |
| First Home Owner Grant? | NSW: $10,000 on new builds only |
| Must live in property? | Within 12 months of settlement |
- Eligibility conditions Never owned property in Australia
- Only one application? Lifetime exemption — use wisely
- Annual property tax option? Abolished — closed 1 July 2023
- Legal fees? Still need ~$1,500–$2,500
- Total costs at $600k? $0 duty + $2,000 legal = ~$2,000
NSW FHB — $750,000 property $0 duty (fully exempt)
NSW first home buyers purchasing a $750,000 property pay $0 transfer duty — below the $800,000 exemption threshold. The standard duty at this price is approximately $27,937.
| Price | $750,000 |
|---|---|
| FHB duty | $0 |
| Standard duty saved | $27,937 |
| Deposit if FHG (5%) | $37,500 |
| FHB eligibility | Never owned property anywhere in AU |
| Must live in property? | Yes — within 12 months |
- FHG price cap? $900,000 in NSW — eligible
- Total purchase costs? $0 duty + $2,000 legal + inspection = ~$3,000
- vs VIC FHB at $750k VIC: 50% concession = ~$18,535
- vs QLD FHB at $750k QLD: full standard duty = $24,525
- First Home Owner Grant? $10,000 for new builds only
NSW FHB — $900,000 property ~$17,344 concessional duty
NSW first home buyers purchasing a $900,000 property pay approximately $17,344 in concessional duty — about half the $34,687 standard duty, because the exemption tapers between $800,000 and $1,000,000.
| Price | $900,000 |
|---|---|
| FHB concessional duty | ~$17,344 |
| Standard duty | ~$34,687 |
| Saving vs standard | ~$17,344 saved |
| FHG price cap? | $900,000 — exactly at the NSW limit |
| Must be principal residence? | Yes |
- vs buying at $800k $800k = $0 duty — $900k = ~$17,344
- Consider $799k purchase? Saves ~$17,344 in duty if feasible
- Concessional rate calculation? Tapers pro-rata across $800k–$1M
- Annual property tax option? Abolished — closed 1 July 2023
- Legal fees on top? Add $2,000–$3,000
NSW FHB — $1,000,000 property $39,187 — concession exhausted
The NSW first home buyer concession tapers to nil at $1,000,000. A first home buyer paying exactly $1,000,000 pays the full $39,187 transfer duty — the concession only bites below $1,000,000, and is worth very little near the top of the range.
| Price | $1,000,000 |
|---|---|
| FHB duty payable | $39,187 (no concession) |
| Standard duty | $39,187 |
| Saving vs standard | $0 at exactly $1M |
| At $999,000? | ~$38,946 — concession nearly gone |
| FHG cap? | $900k — not applicable at $1M |
- Just over $1M? $1,001,000 = full $39,232 duty
- Where the concession is worth most Just above $800,000
- FHG alternative 5% deposit at $900k property — saves duty + deposit
- Annual property tax comparison? Abolished — closed 1 July 2023
- vs buying at $800,000 $0 duty vs $39,187 — save $39,187
NSW foreign buyer — $600k property Add 9% = +$54,000
A foreign person purchasing a $600,000 NSW property pays the standard transfer duty (~$21,187) PLUS the 9% surcharge purchaser duty (+$54,000), totalling approximately $75,187.
| Property price | $600,000 |
|---|---|
| Standard duty | ~$21,187 |
| Surcharge purchaser duty (9%) | $54,000 |
| Total duty payable | ~$75,187 |
| Total as % of purchase | 12.5% |
| FIRB approval also required? | Usually yes for residential property |
- Is buyer truly "foreign"? Check citizenship/visa status
- Australian citizen (overseas)? Not foreign for surcharge purposes
- PR holder? Not foreign for surcharge purposes
- Temporary visa holder? Foreign — 9% surcharge applies
- Trust with foreign beneficiary? Surcharge may apply — seek legal advice
NSW foreign buyer — $800k property Add 9% = +$72,000
A foreign buyer of an $800,000 NSW property pays standard duty (~$30,187) PLUS the 9% surcharge purchaser duty (+$72,000), totalling approximately $102,187 — nearly 13% of the purchase price.
| Property price | $800,000 |
|---|---|
| Standard duty | ~$30,187 |
| Surcharge purchaser duty (9%) | $72,000 |
| Total duty payable | ~$102,187 |
| Total as % of purchase | ~12.8% |
| Annual land tax surcharge also? | Yes — 5% p.a. on residential land value |
- Foreign surcharge scope Applies to all NSW residential property
- Check your exact status Revenue NSW defines "foreign person"
- When did it rise to 9%? 1 January 2025 (was 8%)
- Annual surcharge land tax? 5% p.a. on land value, no tax-free threshold
- Investment ROI impact $102k duty + 5% p.a. land tax = very high cost
NSW foreign buyer — $1M property Add 9% = +$90,000
A foreign buyer of a $1,000,000 NSW property pays standard duty (~$39,187) PLUS the 9% surcharge purchaser duty (+$90,000), totalling approximately $129,187 — nearly 13% of the purchase price.
| Property price | $1,000,000 |
|---|---|
| Standard duty | ~$39,187 |
| Surcharge purchaser duty (9%) | $90,000 |
| Total duty payable | ~$129,187 |
| FIRB approval also required? | Yes — application fee payable |
| Annual land tax surcharge? | 5% on land value |
- Total upfront costs foreign buyer? $129,187 duty + FIRB fee + legal
- Is the investment viable? Need very strong capital growth to justify
- Alternative: Australian citizen spouse? Complex — surcharge may still apply partially
- Permanent residency? Apply for PR to avoid surcharge
- Seek specialist legal advice Foreign property law is complex
$800,000 NSW property — standard buyer ~$30,187 transfer duty
A standard (non-first-home-buyer) purchase of an $800,000 NSW property attracts transfer duty of approximately $30,187. First home buyers pay $0 duty at this price (at the $800,000 exemption threshold).
| Property price | $800,000 |
|---|---|
| Standard duty | ~$30,187 |
| First home buyer? | $0 duty (at exactly $800k) |
| Duty as % of price | 3.77% |
| Foreign buyer? | Add 9% = +$72,000 |
| When payable | Within 3 months of contract |
- vs QLD on $800k NSW $30,187 vs QLD $26,775 -- NSW more expensive
- vs VIC on $800k NSW $30,187 vs VIC $43,070 -- NSW cheaper
- FHB at $801k? Graduated concession begins
- FHB at $900k? ~$17,344 concessional duty
- Premium duty threshold? $3,870,000 for 2026-27
Worked examples
| Inputs | Stamp duty payable | Note |
|---|---|---|
| A $800,000 established home, owner-occupier | $30,187 | $30,187 of duty on an $800,000 established home |
FAQFrequently asked questions
How much is stamp duty on a $600,000 property in NSW?
For a standard purchase (non-first-home-buyer, owner-occupier or investor), the stamp duty on a $600,000 NSW property is approximately $21,187 on the CPI-indexed 2026-27 scale. First home buyers purchasing at $600,000 pay zero duty (below the $800,000 exemption threshold).
Is stamp duty different for investors vs owner-occupiers in NSW?
The base transfer duty rate is identical for investors and owner-occupiers in NSW — unlike QLD and VIC which have different rates. First home buyer exemptions and concessions only apply to owner-occupiers who will reside in the property.
Can I avoid stamp duty as a first home buyer in NSW?
First home buyers purchasing properties valued up to $800,000 pay zero transfer duty under the First Home Buyers Assistance Scheme. Between $800,001 and $999,999 a tapering concession applies — about $17,344 at $900,000 — and from $1,000,000 the full duty is payable. There is no longer an alternative: the First Home Buyer Choice annual property tax was abolished for contracts exchanged on or after 1 July 2023 and cannot be elected today.
When is stamp duty paid in NSW?
Transfer duty must be lodged and paid with NSW Revenue within 3 months of entering a contract for established homes, or 3 months of settlement for new properties. Your solicitor or conveyancer typically manages this as part of settlement.
What is the foreign buyer surcharge in NSW?
Foreign persons pay surcharge purchaser duty of 9% of the dutiable value of NSW residential property, on top of standard transfer duty. The rate rose from 8% to 9% for contracts entered into on or after 1 January 2025. On an $800,000 purchase this adds $72,000, taking total duty to about $102,187. Foreign owners then also pay 5% surcharge land tax on the land value every year they hold the property.
Is stamp duty tax-deductible in NSW?
For owner-occupied properties, no — stamp duty is added to the cost base for capital gains purposes only and is not deductible against income. For investment properties, transfer duty is also non-deductible immediately but forms part of the property's CGT cost base, reducing eventual capital gain when sold. Rental investors should use the capital gains tax calculator to model the impact at sale.
Do I pay stamp duty on a deceased estate transfer in NSW?
Generally no — transfers of property to a beneficiary in accordance with the terms of a will (or under intestacy rules) attract only a nominal duty of $50 plus standard land registration fees. The market value of the inherited property is not used to calculate transfer duty in this case.
Is there a stamp duty refund if a sale falls through in NSW?
Yes — if a contract is rescinded or terminated without completion, you can apply to Revenue NSW for a refund of duty paid, generally within 12 months of the rescission. Refunds are not automatic; the application must include supporting evidence such as the termination notice and proof of payment.
Can I include stamp duty in my mortgage in NSW?
Not directly — stamp duty must be paid from your own funds at settlement. However, if you have sufficient equity or a larger deposit than required, you can structure your loan so the deposit covers stamp duty effectively. Most lenders consider stamp duty separately from the loan-to-value ratio. The borrowing capacity calculator models the cash-on-hand requirement.
Does NSW have a stamp duty concession for pensioners?
NSW does not have a dedicated pensioner concession for transfer duty on the principal place of residence. However, the Seniors Property Card and various local council rates concessions may apply once you have purchased. A retiree who has never previously owned property in Australia may still qualify for the First Home Buyers Assistance Scheme exemption or concession on the usual thresholds.
How does NSW transfer duty compare to Victoria?
For a typical $750,000 owner-occupier purchase, NSW transfer duty is approximately $27,937, while Victoria's land transfer duty on the same purchase is roughly $40,070 (before any concessions). Victoria's rates are higher in the mid-range but VIC's first home buyer concession threshold ($750,000) sits below NSW's ($1,000,000 concession ceiling).
Can I split a property purchase to reduce NSW stamp duty?
No — splitting a single transaction across multiple contracts or buyers to avoid the higher progressive brackets is considered duty avoidance and may be subject to anti-avoidance provisions under the Duties Act 1997 (NSW). Genuine multi-party purchases (e.g. joint tenants) are taxed on the full property value, not per-share, with the duty bill apportioned by ownership share. Sources
The sources behind this calculator
- Revenue NSW — Transfer duty — the NSW transfer duty scale the rent-vs-buy page applies, alongside each other state's published scale
- Moneysmart — Buying a house — the upfront costs of buying: deposit, duty, lenders mortgage insurance and conveyancing
- Moneysmart (ASIC) — the regulator's guidance on buying, borrowing and lenders mortgage insurance
Last checked: September 2026. Duty scales are the state revenue offices' own; they change at each state budget and are verified against the office when they do.