About the Transfer of Property calculator
This calculator
calculates duty for dutiable transactions. The rates of duty used are effective
1 July 2008.
Further information about Duties is available.
Rate Type
- The residential rate of duty only applies to transactions entered into before 1 July 2022. The
residential rate of duty applies to certain dutiable transactions over
residential land. This includes where such a transaction is over residential
land and other dutiable property. All applications for the residential
rate must be made using the residential rate application
form. More information on the residential rate of duty.
- The general rate of duty applies to dutiable transactions
which are not eligible for nominal or concessional rates of duty. More
information on the general rate of duty.
- Subject to thresholds, the
first home owner concessional rate of duty applies when a person is, or
otherwise would have been, eligible for the first home owner grant. Different
rates and thresholds apply depending on whether the transaction is for a new home, established
home, vacant land or a package deal for land and construction of a house. More
information on the rates of duty.
- A person who acquires vacant land may apply for the first home owner rate of duty once they are approved for the FHOG. More information on eligibility for the FHOG
and how to apply for the FHOR is available in the Duties Fact Sheets.
- A concessional rate
of duty is available for certain purchases of a home or a business undertaking
if the value of the dutiable property does not exceed $200 000. More information
is available in the Duties Fact Sheets Business Acquisitions and Residential
Property.
- An Off-the-plan duty concession is available for transactions entered into
for certain purchases of dwellings in strata schemes and community title (building) schemes if the contract to purchase the dwelling was entered into before construction
commenced, or while it was under construction but not completed. The pre-construction concession only applies to contracts to buy a dwelling in a multi-tiered scheme
between 23 October 2019 to 20 March 2025 (inclusive) or single-tiered and multi-tiered schemes between 21 March 2025 and 30 June 2026 (inclusive). The under-construction
concession only applies to contracts to buy a dwelling in a multi-tiered scheme between 31 August 2023 to 20 March 2025 (inclusive) or single-tiered and multi-tiered
schemes between 21 March 2025 and 30 June 2026 (inclusive).
Dutiable Value
The dutiable value of a transaction
is usually the greater of the consideration paid and the unencumbered value of
the property.
Transactions dated before 1 July 2008
To obtain stamp duty rates for transactions dated before 1 July 2008, please submit an enquiry.