Use our stamp duty calculator for an estimate. See the first home buyer guide and NSW conveyancing fees, or get a fixed-fee quote.
Transfer duty rates in NSW, 2026-27
| Dutiable value | Duty payable |
|---|---|
| $0 to $18,000 | $1.25 for every $100 (minimum $20) |
| $18,001 to $38,000 | $225 plus $1.50 for every $100 over $18,000 |
| $38,001 to $103,000 | $525 plus $1.75 for every $100 over $38,000 |
| $103,001 to $387,000 | $1,662 plus $3.50 for every $100 over $103,000 |
| $387,001 to $1,290,000 | $11,602 plus $4.50 for every $100 over $387,000 |
| Over $1,290,000 | $52,237 plus $5.50 for every $100 over $1,290,000 |
Residential property over $3,870,000 attracts the premium rate: $194,137 plus $7.00 for every $100 over $3,870,000. Foreign purchasers pay surcharge purchaser duty on top of these rates.
A worked example
On an established home bought for $750,000, duty is $11,602 plus 4.5 per cent of the $363,000 above $387,000, which is $16,335, so $27,937 in total. A first home buyer purchasing the same home pays nothing, because it is under the $800,000 exemption threshold.
First home buyers: the First Home Buyers Assistance Scheme
For contracts exchanged on or after 1 July 2023, an eligible first home buyer pays no transfer duty on a new or existing home valued at $800,000 or less, and a concessional rate on a home valued above $800,000 and under $1,000,000. For vacant land to build a first home on, the exemption applies up to $350,000 and the concession from $350,000 to under $450,000. To qualify you must be an individual aged 18 or over, an Australian citizen or permanent resident, never have owned residential property in Australia, and at least one buyer must move in within 12 months of settlement and live there for at least 12 continuous months. We lodge the application with the transfer so the assessment is right the first time.
When duty is paid
Transfer duty is payable within three months of the date of exchange, or at settlement if that is earlier. In practice it is paid through settlement on PEXA. If you buy off the plan and intend to live in the home, you can defer payment for up to 12 months after exchange or until completion, whichever comes first.
Other concessions and exemptions
Transfers between spouses and de facto partners of the home they live in can be exempt, as can transfers following a relationship breakdown and some transfers to a deceased person's beneficiaries. Each has its own conditions, and we assess them when we prepare the transfer. First home buyers who do not qualify for the scheme, for example because the price is over the threshold, pay the standard rates.
Frequently asked questions
Is stamp duty included in my conveyancing fee?
No. Duty is a government charge paid to Revenue NSW. Settle Easy's fixed professional fee covers the legal work, and we calculate the duty, lodge any exemption and pay it on your behalf through settlement.
Can I pay stamp duty in instalments?
No. It is due in full within three months of exchange or at settlement, apart from the off-the-plan deferral for owner-occupiers.
Does the exemption apply to investment properties?
No. The First Home Buyers Assistance Scheme requires at least one buyer to live in the home for 12 continuous months within 12 months of settlement.