How this works
Delora fetches primary sources — government departments, regulators and authoritative registers — archives them with a content hash, and extracts specific, citable claims from them. Guide pages and tools read from these claims rather than having figures typed directly into prose, so every figure a reader sees links back to where it came from and when it was last verified. A monitor re-fetches each source and flags genuine content changes for review — nothing is republished automatically.
Source catalogue (58 sources)
Every source in this subject, grouped by issuing authority.
ACT Parliamentary Counsel's Office
Department of Natural Resources and Environment Tasmania (Land Titles Office)
Department of Treasury and Finance (RevenueWA)
Land Services SA
NSW Government
NSW Land Registry Services
Office of Parliamentary Counsel (Tasmania)
Office of the Chief Parliamentary Counsel (Victoria)
Parliament of Victoria
Parliamentary Counsel's Office (Western Australia)
Parliamentary Counsel, Northern Territory
Queensland Revenue Office (Queensland Treasury)
Queensland Titles Registry Pty Ltd
Revenue NSW
RevenueSA
SA Office of Parliamentary Counsel
State Revenue Office Tasmania
State Revenue Office Victoria
Territory Revenue Office (secondary corroboration only)
Treasurer of Victoria
Active claims (55)
Every claim in this subject currently powering a guide, with its confidence and last verification date.
Duty is payable within 14 days of the transfer being registered with the registrar-general, with a tax default (and penalty tax/interest) occurring if unpaid 15 days after registration. This general payment deadline is stated via the Pensioner Duty Concession Scheme Determination's own worked non-compliance example, which necessarily states the general rule to explain the default -- it is not drawn from a dedicated payment-timing instrument.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction ACT · source ACT Parliamentary Counsel's Office · claim id act_duty_payment_timing_2026 ACT's conveyance duty for 2026/27 has two tables depending on whether the transaction is an "eligible owner occupier transaction" (any individual buyer who will live in the property as their principal place of residence for at least a year -- not limited to first home buyers). Eligible owner occupier rate: $0-$260,000: $0.28 per $100 (or part); $260,000-$300,000: $728 + $2.20 per $100 over $260,000; $300,000-$500,000: $1,608 + $3.40 per $100 over $300,000; $500,000-$750,000: $8,408 + $4.32 per $100 over $500,000; $750,000-$1,000,000: $19,208 + $5.90 per $100 over $750,000; $1,000,000-$1,455,000: $33,958 + $6.40 per $100 over $1,000,000; above $1,455,000: a flat 4.54% of the WHOLE dutiable amount. General (investor) rate: $0-$200,000: $1.20 per $100 (or part); $200,000-$300,000: $2,400 + $2.20 per $100 over $200,000; $300,000-$500,000: $4,600 + $3.40 per $100 over $300,000; $500,000-$750,000: $11,400 + $4.32 per $100 over $500,000; $750,000-$1,000,000: $22,200 + $5.90 per $100 over $750,000; $1,000,000-$1,455,000: $36,950 + $6.40 per $100 over $1,000,000; above $1,455,000: the same flat 4.54% of the whole dutiable amount -- the two tables converge above $1,455,000. The excess over each threshold rounds up to the next whole $100 before the rate is applied. These residential rates are confirmed unchanged from 2025-26; the only 2026/27 change was to the separate commercial threshold.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction ACT · source ACT Parliamentary Counsel's Office · claim id act_duty_scale_2026_27 The ACT's Home Buyer Concession Scheme gives nil duty to an eligible home buyer (an individual, 18+) buying a home or vacant land, where all eligible home buyers and domestic partners have not held an interest in land (in Australia or overseas) in the previous 5 years (subject to narrow carve-outs for court-ordered transfers, deceased-estate executorship, and family violence), and at least one buyer will occupy the property as their principal place of residence within a year, continuously, for at least a year. There is no property-value cap and no income test -- both were explicitly removed for 2026/27. The Newly Unit Titled Duty Exemption Scheme (a completed, never-occupied unit bought directly from the developer within 2 years of the units plan's registration) and the Off the Plan Unit Duty Exemption Scheme (a unit bought before the units plan is registered) are separate instruments with their own, broader eligibility tests (open to any owner-occupier, not just a 5-year-no-prior-interest buyer) that reduce duty to the same nil outcome; the property-value cap on the off-the-plan scheme was also removed for 2026/27. No citizenship or permanent-residency requirement was found in any of these Determinations, unlike every other state/territory's equivalent scheme researched -- this may be governed by the Duties Act 1999 itself rather than these Determinations, and is reported as "not found" rather than "confirmed absent".confidence: authoritative · last verified 27 Sep 2026 · jurisdiction ACT · source ACT Parliamentary Counsel's Office · claim id act_hbcs_2026_27 ACT Land Titles Office fees, current from 1 July 2026 (Land Titles (Fees) Determination 2026 (No 2)): a standard transfer (memorandum of transfer, s73 Land Titles Act, item 9) costs a flat $496.00, and registering a mortgage or encumbrance (s92, item 15) costs a flat $184.00 -- both are flat fees independent of the property's price. Fees are generally increased from the previous year by the Wages Price Index (3.25%) plus an additional 0.35%, rounded down to the nearest dollar.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction ACT · source ACT Parliamentary Counsel's Office · claim id act_lro_fees_2026_27 No mechanism for a foreign-purchaser or surcharge-purchaser additional conveyance duty was found in any of the ACT's duty-rate or duty-exemption Disallowable Instruments (DI2026-104/141/155/156/157/158/159) -- none mentions a foreign-purchaser surcharge. As of 2026/27 the ACT is one of only two Australian jurisdictions researched (with the Northern Territory) with no such surcharge on residential conveyances.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction ACT · source ACT Parliamentary Counsel's Office · claim id act_no_foreign_surcharge_2026 The ACT's Pensioner Duty Concession Scheme gives nil duty to a pensioner (age pension, disability support pension aged 50+, DVA Gold Card, or service pension) downsizing: their former Australian home (occupied as principal place of residence) must be sold within a year before or after the new purchase, held in the same name(s), and at least one pensioner must occupy the new property as principal place of residence within a year, continuously, for at least a year. No property-value cap was found. Cannot be combined with a prior use of this scheme or the Over 60s Home Bonus Scheme.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction ACT · source ACT Parliamentary Counsel's Office · claim id act_pensioner_concession_2026_27 NSW's First Home Buyers Assistance Scheme for a new or existing home: no duty up to $800,000; between $800,000 and $1,000,000 duty phases in linearly from $0 to the full general-scale duty at $1,000,000 ($39,187 for 2026/27); at or above $1,000,000 the general scale applies in full. Eligibility: individuals only (not a company or trust), the buyer and any spouse/partner must never have owned residential property in Australia nor previously used the scheme, at least one buyer must be an Australian citizen or permanent resident, and (for contracts from 1 July 2023) at least one buyer must move in within 12 months of settlement and live there continuously for at least 12 months.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction NSW · source Revenue NSW · claim id nsw_fhbas_homes_2026_27 NSW's First Home Buyers Assistance Scheme for vacant land on which the buyer intends to build a home: no duty up to $350,000; between $350,000 and $450,000 the SAVING (not the payable duty) phases down linearly from the general-scale duty at $350,000 ($10,307 for 2026/27) to zero at $450,000 -- a different shape from the homes concession, confirmed against Revenue NSW's own published worked table ($370,000 -> $2,761.40 duty payable, $400,000 -> $7,033.50); at or above $450,000 the general scale applies in full. Same eligibility conditions as the homes concession.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction NSW · source Revenue NSW · claim id nsw_fhbas_vacant_land_2026_27 NSW's First Home Owner Grant is a flat $10,000 for a new home only (not available for established homes): purchase price capped at $600,000 for a newly built or substantially renovated home bought from a seller, or a combined $750,000 for vacant land plus a comprehensive home building contract. No income or assets test is stated; one grant per property transaction.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction NSW · source Revenue NSW · claim id nsw_fhog_new_homes_2026 NSW Land Registry Services' standard dealing fees, current from 1 July 2026 (Real Property Regulation 2019): a Transfer (s 46 Real Property Act) costs a flat $182.73 including GST, and a new Mortgage registration costs a flat $182.73 including GST -- both are flat fees independent of the property's price, with no electronic/paper differential.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction NSW · source NSW Land Registry Services · claim id nsw_lrs_fees_2026_27 NSW's surcharge purchaser duty for a foreign person acquiring residential-related property is currently 9% of the dutiable value, paid in addition to ordinary transfer duty (and premium duty where applicable), pro-rated by the foreign purchaser's fractional interest. Not CPI-indexed. The rate rose from 4% (2016-2017) to 8% (2017-2024) to the current 9%; the exact date of the 8%->9% rise is not stated on the fetched pages and is inferred as 1 January 2025 from the published rate-history table's end-of-band date.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction NSW · source Revenue NSW · claim id nsw_surcharge_purchaser_duty_2026 NSW's general transfer duty scale for 2026/27: $0-$18,000: $1.25 per $100 (minimum $20); $18,000-$38,000: $225 + $1.50 per $100 over $18,000; $38,000-$103,000: $525 + $1.75 per $100 over $38,000; $103,000-$387,000: $1,662 + $3.50 per $100 over $103,000; $387,000-$1,290,000: $11,602 + $4.50 per $100 over $387,000; $1,290,000-$3,870,000: $52,237 + $5.50 per $100 over $1,290,000; above $3,870,000 (the premium duty threshold): $194,137 + $7.00 per $100 over $3,870,000. Computed as a continuous percentage of the excess within each band, to the cent -- unlike some other states there is no rounding up to the next whole $100 within a band. Charged on whichever is greater: the purchase price (including any GST) or the property's market value. Thresholds are indexed annually to CPI from 1 July; the rate year is set by the contract (exchange) date.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction NSW · source Revenue NSW · claim id nsw_transfer_duty_general_scale_2026_27 NT's conveyance duty (Stamp Duty Act 1978 Sch 1 cl 1(2)) has one scale for everyone, last amended with effect 9 May 2023 and not CPI-indexed: for a dutiable value up to $525,000, D = 0.06571441 x V^2 + 15V where V is the value in thousands of dollars; from $525,000 (exclusive) to under $3,000,000, a flat 4.95% of the whole dutiable value; from $3,000,000 to under $5,000,000, 5.75%; from $5,000,000 and above, 5.95%. No separate owner-occupier/investor rate, and the rate does not vary by property type. Charged on whichever is greater: the consideration given, or the property's unencumbered value (s4AB). No rounding rule is stated for the duty result itself. A dutiable instrument must be lodged, and duty paid, within 60 days of first execution (s9) -- one combined deadline.confidence: authoritative · last verified 1 Oct 2026 · jurisdiction NT · source Parliamentary Counsel, Northern Territory · claim id nt_duty_scale_2023 NT's First Home Owner Grant (publicly branded the "HomeGrown Territory Grant") is the lesser of the consideration paid or a scheduled amount that varies by commencement date (First Home Owner Grant Act 2000 s18). For contracts from 1 October 2025 to before 1 October 2027, the scheduled amount is a flat $50,000, and only a new home is an eligible transaction at all (established homes are not eligible for any FHOG amount in this window, s13(1)(a)(iv)). The Act's own $600,000/$750,000 'threshold amount' value cap (s12A) only applies to a 'threshold-relevant transaction', which is defined (s13AA(4)) to mean, in substance, only a transaction with a commencement date before 1 January 2015 -- so no price cap applies to a current application. Residence requirement: 12 months, starting within 12 months of completion, for this commencement window. No income or assets test.confidence: authoritative · last verified 1 Oct 2026 · jurisdiction NT · source Parliamentary Counsel, Northern Territory · claim id nt_fhog_2025_10 Stamp Duty Act 1978 s90D gives a full duty exemption for a conveyance first executed between 1 July 2022 and 30 June 2027, where: the buyer is an individual, 18+, an Australian citizen or permanent resident; the buyer agrees to acquire land owned by a building contractor who will build (or complete, or convey) a detached new home on it; the building contractor bought that land from a developer and already paid duty on it (preventing double duty on the land component); and the buyer occupies the home as principal place of residence for 6 months within 12 months of settlement. Not means-tested and not limited to first home buyers, but a narrow, structure-specific exemption -- an ordinary new-home or vacant-land purchase does not qualify without this specific building-contractor structure.confidence: authoritative · last verified 1 Oct 2026 · jurisdiction NT · source Parliamentary Counsel, Northern Territory · claim id nt_hlp_exemption_2022 NT Land Titles Office registration fees, current from 1 July 2026(Registration Regulations 2009 Sch 1 Pt 1): both a transfer (item 17) and a mortgage registration (item 26) are 115 revenue units plus a flat $10 levy. A revenue-unit fee is rounded DOWN to the nearest whole dollar before the levy is added (Revenue Units Act 2009 s3(2)); the revenue unit's dollar value is re-indexed every 1 July by Darwin CPI with a 3%-per-year floor (s4), from a legislated $1.27 base for FY2022-23. Using a secondary-sourced, NOT independently verified figure of $1.49 per revenue unit from 1 July 2026 (the TRO's own page confirming this was Cloudflare-blocked every attempt): 115 x $1.49 = $171.35, rounded down to $171, plus the $10 levy = $181.00 total for either fee. Re-verify the $1.49 figure directly against the TRO's published fee schedule before relying on the resulting $181.00 for anything beyond this calculator's illustrative line.confidence: authoritative · last verified 1 Oct 2026 · jurisdiction NT · source Parliamentary Counsel, Northern Territory · claim id nt_lto_fees_2026_27 Every first-home-buyer duty concession in the Stamp Duty Act 1978 (s89 First home owner concession, s89AA First home owner discount, s89A Senior, pensioner and carer concession, s90 Principal place of residence rebate) is caught by Division 2's sunset clause (s88A): none applies to a conveyance first executed after 30 June 2021. There is currently no first-home-buyer duty concession, discount, or rebate in force in the Northern Territory.confidence: authoritative · last verified 1 Oct 2026 · jurisdiction NT · source Parliamentary Counsel, Northern Territory · claim id nt_no_fhb_relief_2021 No foreign-purchaser or surcharge-purchaser additional duty regime exists in the Stamp Duty Act 1978 -- a full-text search for "foreign" across the Act returns only one, unrelated hit (a corporate-reconstruction exemption referencing a "foreign body"/"foreign company"), and the First Home Owner Grant Act 2000 has zero hits. The Northern Territory and the ACT are the only two Australian jurisdictions researched with no such surcharge.confidence: authoritative · last verified 1 Oct 2026 · jurisdiction NT · source Parliamentary Counsel, Northern Territory · claim id nt_no_foreign_surcharge Queensland's additional foreign acquirer duty (AFAD) is 8% of the dutiable value of AFAD residential land acquired by a foreign acquirer, for liabilities arising on or after 1 July 2024, charged whether the purchase is for investment or not, pro-rated by the foreign acquirer's interest.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction QLD · source Queensland Revenue Office (Queensland Treasury) · claim id qld_afad_rate_2026 Queensland's general transfer duty rate, unchanged since 21 September 2012: not more than $5,000: nil; $5,000-$75,000: $1.50 per $100 (or part) over $5,000; $75,000-$540,000: $1,050 + $3.50 per $100 (or part) over $75,000; $540,000-$1,000,000: $17,325 + $4.50 per $100 (or part) over $540,000; above $1,000,000: $38,025 + $5.75 per $100 (or part) over $1,000,000. Charged on whichever is greater: the unencumbered value or the agreed price.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction QLD · source Queensland Revenue Office (Queensland Treasury) · claim id qld_duty_general_scale_2026 Queensland's First Home Owner Grant is $30,000 for contracts signed on or after 20 November 2023 (continued for contracts from 1 July 2026 per the 2026 state budget, pending the enabling legislation's assent), for a new home valued under $750,000. Established homes are not eligible.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction QLD · source Queensland Revenue Office (Queensland Treasury) · claim id qld_fhog_2026 Queensland's first home concession, for contracts signed on or after 9 June 2024: duty is the home concession rate less a further deduction that phases out between $710,000 and $800,000: $17,350 up to $709,999.99, reducing in roughly $1,735 steps per $10,000 band to nil at $800,000 or more.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction QLD · source Queensland Revenue Office (Queensland Treasury) · claim id qld_first_home_concession_2024 Queensland's first home (new home) concession gives a full transfer duty concession (duty reduced to nil) with no cap on the price, for eligible transactions entered into on or after 1 May 2025. It applies only to residential land; any additional, non-residential land is charged at the general rate.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction QLD · source Queensland Revenue Office (Queensland Treasury) · claim id qld_first_home_new_home_2025 Queensland's first home vacant land concession gives a full transfer duty concession on residential vacant land, with no cap on the value, for eligible transactions entered into on or after 1 May 2025.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction QLD · source Queensland Revenue Office (Queensland Treasury) · claim id qld_first_home_vacant_land_2025 Queensland's home concession rate, for any buyer who will live in the property: not more than $350,000: $1.00 per $100 (or part); $350,000-$540,000: $3,500 + $3.50 per $100 (or part) over $350,000; $540,000-$1,000,000: $10,150 + $4.50 per $100 (or part) over $540,000; above $1,000,000: $30,850 + $5.75 per $100 (or part) over $1,000,000. From 1 August 2026, a buyer must be an Australian citizen, permanent resident or specified foreign retiree to claim it.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction QLD · source Queensland Revenue Office (Queensland Treasury) · claim id qld_home_concession_scale_2026 Queensland Titles Registry fees for FY2026/27: lodging a transfer of 1 lot costs $248.04, plus $46.56 for each $10,000 or part of $10,000 the consideration exceeds $180,000; lodging a mortgage ('any other instrument') costs a flat $248.04. Statutory fees are not subject to GST.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction QLD · source Queensland Titles Registry Pty Ltd · claim id qld_titles_fees_2026_27 The dutiable amount rounds up to the next whole $100 before the duty rate is applied ("for every $100 or fractional part of $100"), per Stamp Duties Act 1923 Sch 2 Pt 1 cl 3 and confirmed by RevenueSA's own calculator JavaScript. Duty must be paid and the instrument stamped within 2 months of its execution in South Australia (s20(1)); in practice this happens at or shortly after settlement via RevenueSA Online.confidence: authoritative · last verified 1 Oct 2026 · jurisdiction SA · source SA Office of Parliamentary Counsel · claim id sa_duty_rounding_timing_2025 SA's general conveyance duty scale, in force since 1 January 2025 and not CPI-indexed: $0-$12,000: $1.00 per $100 (or part); $12,000-$30,000: $120 + $2.00 per $100 over $12,000; $30,000-$50,000: $480 + $3.00 per $100 over $30,000; $50,000-$100,000: $1,080 + $3.50 per $100 over $50,000; $100,000-$200,000: $2,830 + $4.00 per $100 over $100,000; $200,000-$250,000: $6,830 + $4.25 per $100 over $200,000; $250,000-$300,000: $8,955 + $4.75 per $100 over $250,000; $300,000-$500,000: $11,330 + $5.00 per $100 over $300,000; above $500,000: $21,330 + $5.50 per $100 over $500,000. There is no separate owner-occupier or home-concession rate -- the same scale applies to owner-occupiers, investors and established homes alike. Charged on whichever is greater: the consideration (including GST) or the property's unencumbered market value.confidence: authoritative · last verified 1 Oct 2026 · jurisdiction SA · source RevenueSA · claim id sa_duty_scale_2025 For contracts entered into on or after 13 February 2025, a first home buyer of a new home, off-the-plan apartment, or vacant land to build a home on gets full stamp duty relief with no property-value cap. Established homes are explicitly excluded from any relief. Eligibility: each applicant a natural person 18+, at least one an Australian citizen/permanent resident or NZ Special Category visa holder, no income or assets test, none of the applicants (or their spouse/partner) has previously held a relevant interest in residential property in Australia or already received this relief (or an equivalent) in any state or territory. All applicants must occupy the home as principal place of residence continuously for at least 6 months, starting within 12 months of settlement (36 months for vacant land). The foreign ownership surcharge is NOT relieved under this current-era rule, even where the duty itself is fully relieved -- a change from the 15 June 2023-12 February 2025 era, when a sliding partial-relief formula with hard price caps ($650k/$700k homes, $400k/$450k land) applied to both duty and FOS together. That historical formula is not encoded in this calculator, which only models the current rule.confidence: authoritative · last verified 1 Oct 2026 · jurisdiction SA · source RevenueSA · claim id sa_fhb_relief_2025_current SA's First Home Owner Grant is a one-off payment of up to $15,000 for eligible first home buyers of a new home, off-the-plan apartment, substantially renovated home, or comprehensive building/owner-builder contract. Does not apply to vacant land on its own or to established homes. No property-value cap for contracts from 6 June 2024 onward (an earlier cap applied before that date; its exact figure was not found in this research). No income or assets test. Residence requirement: 6 continuous months, starting within 12 months of settlement/completion. Administered under the First Home and Housing Construction Grants Act 2000 (SA).confidence: authoritative · last verified 1 Oct 2026 · jurisdiction SA · source RevenueSA · claim id sa_fhog_2026 SA's foreign ownership surcharge is 7% of the value of a foreign person's interest in residential land, in addition to ordinary conveyance duty, applying from 1 January 2018. Where there are joint purchasers, the surcharge applies only to the foreign purchaser's fractional interest, not the whole property. Paid at the same time as stamp duty. The Commissioner has no discretion to waive it.confidence: authoritative · last verified 1 Oct 2026 · jurisdiction SA · source RevenueSA · claim id sa_fos_2018 Land Services SA registration fees, current from 1 July 2026 (Real Property (Fees) Notice 2026, made under the Legislation (Fees) Act 2019): a transfer registration fee banded by value -- $204.00 up to $5,000, $228.00 up to $20,000, $251.00 up to $40,000, $353.00 up to $50,000, then $353.00 plus $105.00 for every whole or part $10,000 above $50,000 (verified against the Industry Ad Valorem Fees table's explicit row-by-row figures from $50,000 to $1,070,000). A standard mortgage registration costs the flat per-instrument fee of $204.00. Each figure already includes a $15.00 transaction fee -- not a base fee plus a separate add-on.confidence: authoritative · last verified 1 Oct 2026 · jurisdiction SA · source Land Services SA · claim id sa_lss_fees_2026_27 Victorian general land-transfer duty scale, contracts on/after 1 July 2021: $0-$25,000 = 1.4% of value; >$25,000-$130,000 = $350 + 2.4% of the excess over $25,000; >$130,000-$960,000 = $2,870 + 6% of the excess over $130,000; >$960,000-$2,000,000 = 5.5% of the dutiable value; above $2,000,000 = $110,000 + 6.5% of the excess over $2,000,000.confidence: authoritative · last verified 18 Sep 2026 · jurisdiction VIC · source State Revenue Office Victoria · claim id sro_vic_general_duty_scale_2026_09 Victorian land-transfer duty for a principal place of residence (PPR), contracts on/after 6 May 2008: $0-$25,000 = 1.4% of value; >$25,000-$130,000 = $350 + 2.4% of the excess over $25,000; >$130,000-$440,000 = $2,870 + 5% of the excess over $130,000; >$440,000-$550,000 = $18,370 + 6% of the excess over $440,000. Above $550,000, the PPR concessional rate does not apply -- the general scale applies instead.confidence: authoritative · last verified 18 Sep 2026 · jurisdiction VIC · source State Revenue Office Victoria · claim id sro_vic_ppr_duty_scale_2026_09 Tasmanian general conveyance duty, unchanged since 21 October 2013: not more than $3,000: $50; $3,000-$25,000: $50 + $1.75 per $100 (or part) over $3,000; $25,000-$75,000: $435 + $2.25 per $100 (or part) over $25,000; $75,000-$200,000: $1,560 + $3.50 per $100 (or part) over $75,000; $200,000-$375,000: $5,935 + $4.00 per $100 (or part) over $200,000; $375,000-$725,000: $12,935 + $4.25 per $100 (or part) over $375,000; above $725,000: $27,810 + $4.50 per $100 (or part) over $725,000. Duty is charged on the greater of the unencumbered value and the purchase price.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction TAS · source State Revenue Office Tasmania · claim id tas_duty_rate_scale_cost_to_buy_2026 Tasmanian conveyance duty bands apply 'for every $100, or part' of the dutiable value over each threshold (the excess rounds up to the next $100 before the rate is applied); the duty amount itself is kept to the cent, with a minimum duty of $50. Duty is payable within 3 months of the dutiable transaction (usually settlement).confidence: authoritative · last verified 27 Sep 2026 · jurisdiction TAS · source Office of Parliamentary Counsel (Tasmania) · claim id tas_duty_rounding_timing_2026 Tasmania's 100% first-home-buyer duty exemption for established homes with a dutiable value of $750,000 or less applied to transfers settling between 18 February 2024 and 30 June 2026 inclusive. It is not available for transactions settling after 30 June 2026 and, as at September 2026, has not been extended by ministerial order.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction TAS · source State Revenue Office Tasmania · claim id tas_established_home_duty_relief_ended_2026 The Tasmanian First Home Owner Grant is $20,000 for eligible transactions (new home only; no value cap) commencing between 1 July 2026 and 30 June 2027. Earlier amounts: $30,000 (1 July 2025-30 June 2026), $10,000 (1 July 2024-30 June 2025), $30,000 (1 April 2021-30 June 2024).confidence: authoritative · last verified 27 Sep 2026 · jurisdiction TAS · source State Revenue Office Tasmania · claim id tas_fhog_2026_27 Tasmania's foreign investor duty surcharge is 8% of the dutiable value of residential property (and 1.5% for primary production property) acquired, directly or indirectly, by a foreign person, for agreements on or after 1 April 2020, charged in addition to ordinary conveyance duty and pro-rated by the foreign purchaser's share of the interest acquired.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction TAS · source State Revenue Office Tasmania · claim id tas_fids_rate_2026 Tasmanian Land Titles Office registration fees from 1 July 2026: lodging a transfer, transfer by assent or transfer (power of sale) is a flat $256.76; lodging a mortgage is a flat $167.58. Neither fee has a value-based component, a GST component, or a separate paper/electronic rate.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction TAS · source Department of Natural Resources and Environment Tasmania (Land Titles Office) · claim id tas_lto_registration_fees_2026_27 Eligible first-home buyers pay a reduced (concessional) rate of Victorian land-transfer duty on a home with a dutiable value from $600,001 to $750,000.confidence: authoritative · last verified 7 Aug 2026 · jurisdiction VIC · source State Revenue Office Victoria · claim id vic_fhb_duty_concession_001 Eligible first-home buyers pay no Victorian land-transfer duty on a home with a dutiable value up to $600,000.confidence: authoritative · last verified 7 Aug 2026 · jurisdiction VIC · source State Revenue Office Victoria · claim id vic_fhb_duty_exemption_001 To keep the Victorian first-home buyer duty exemption or concession, at least one purchaser must occupy the home as their principal place of residence for 12 continuous months, starting within 12 months of settlement.confidence: authoritative · last verified 29 Jul 2026 · jurisdiction VIC · source State Revenue Office Victoria · claim id vic_fhb_duty_residency_requirement The Victorian First Home Owner Grant is $10,000 for eligible first-home buyers purchasing or building a new (newly constructed or never previously occupied) home valued up to $750,000.confidence: authoritative · last verified 7 Aug 2026 · jurisdiction VIC · source State Revenue Office Victoria · claim id vic_fhog_001 Foreign purchasers of residential property in Victoria pay an additional 8% duty surcharge (on top of standard land transfer duty) for contracts entered into on or after 1 July 2019.confidence: verified · last verified 7 Aug 2026 · jurisdiction VIC · source State Revenue Office Victoria · claim id vic_foreign_purchaser_additional_duty_2026 Victoria's Land Use Victoria mortgage registration fee for FY 2026-27, under the Transfer of Land (Fees) Regulations 2016: 7.48 fee units lodged electronically ($129.20) or 8.08 fee units lodged in paper ($139.50), a flat fee with no value-based component. The fee unit is $17.27 for 2026-27.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction VIC · source Office of the Chief Parliamentary Counsel (Victoria) · claim id vic_luv_mortgage_fee_2026_27 Victoria's Land Use Victoria transfer-of-land registration fee for FY 2026-27, under the Transfer of Land (Fees) Regulations 2016 (extended to 17 April 2027): 6.04 fee units lodged electronically ($104.30) or 6.65 fee units lodged in paper ($114.80), plus $2.34 for every whole $1,000 of the consideration, that ad valorem sum rounded up to the next higher whole dollar, capped so the total fee does not exceed $3,510 plus the fixed component ($3,614.30 electronic / $3,624.80 paper), reached at a consideration of $1.5 million or more. The fee unit is $17.27 for 2026-27. A proposed replacement instrument (higher fees, no paper/electronic split) was consulted on in 2026 but had not been made as of 27 September 2026; land.vic.gov.au's own fee pages and calculator could not be checked directly (the site blocks automated access), so this is derived from the Regulations and the gazetted fee unit rather than LUV's own fee page.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction VIC · source Office of the Chief Parliamentary Counsel (Victoria) · claim id vic_luv_transfer_fee_2026_27 Victoria's temporary off-the-plan land transfer duty concession for eligible strata apartment and townhouse purchases has been extended to 21 April 2027 (pending legislation for the most recent extension announced in the 2026-27 Victorian Budget).confidence: verified · last verified 29 Jul 2026 · jurisdiction VIC · source State Revenue Office Victoria · claim id vic_off_the_plan_duty_concession_expiry_2026 An eligible pensioner/concession-cardholder buying a PPR gets the same duty relief structure as the first-home-buyer scheme: no duty up to $600,000, and a concession calculated as ((dutiable value - $600,000) / $150,000) multiplied by the duty otherwise payable, up to $750,000 (Duties Act 2000 (Vic) s60(3), for contracts on/after 1 July 2023). A buyer can only claim ONE of the first-home-buyer or pensioner/cardholder benefits per transaction, not both.confidence: authoritative · last verified 18 Sep 2026 · jurisdiction VIC · source Parliament of Victoria · claim id vic_pensioner_cardholder_concession_s60_2026 WA's general transfer duty rate, unchanged since 2 July 2014: $0-$120,000: $1.90 per $100 (or part); $120,000-$150,000: $2,280 + $2.85 per $100 (or part) over $120,000; $150,000-$360,000: $3,135 + $3.80 per $100 (or part) over $150,000; $360,000-$725,000: $11,115 + $4.75 per $100 (or part) over $360,000; above $725,000: $28,453 + $5.15 per $100 (or part) over $725,000. Charged on whichever is greater: the price paid (including GST) or the property's unencumbered value.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction WA · source Department of Treasury and Finance (RevenueWA) · claim id wa_duty_general_scale_2026 WA's First Home Owner Grant is $10,000 (or the consideration if less) for a new home only. For eligible transactions commencing on or after 7 May 2026, the value cap is $800,000 south of the 26th parallel of south latitude (which includes Perth) or $1,000,000 north of it.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction WA · source Department of Treasury and Finance (RevenueWA) · claim id wa_fhog_2026_05 WA's first home owner rate of duty, administered from 7 May 2026 (removing the Perth-metro/Peel region split): for a home (new or established) worth $800,000 or less, no duty is payable up to $600,000, then $16.15 per $100 (or part) of the value over $600,000; above $800,000 the general rate applies to the whole value. For vacant land worth $550,000 or less, no duty up to $450,000, then $20.14 per $100 (or part) over $450,000; above $550,000 the general rate applies. These thresholds are applied administratively by RevenueWA ahead of the Finance Legislation Amendment (Housing Affordability) Bill 2026 receiving Royal Assent; the consolidated Duties Act still shows the pre-7-May-2026 thresholds.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction WA · source Department of Treasury and Finance (RevenueWA) · claim id wa_fhor_2026_05 WA's foreign transfer duty is 7% of the dutiable value of a foreign dutiable transaction, for residential property acquired by foreign persons from 1 January 2019, charged on top of ordinary duty and pro-rated by the foreign purchaser's share of the interest acquired.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction WA · source Department of Treasury and Finance (RevenueWA) · claim id wa_foreign_transfer_duty_2026 WA Landgate registration fees (Transfer of Land Regulations 2004 Sch 1 Div 1), current from 1 July 2026: a transfer costs $225.10 up to $85,000 of value, $235.10 up to $120,000, $255.10 up to $200,000, then an extra $20.00 for each whole or part $100,000 above $200,000; a mortgage registration costs a flat $225.10. No separate electronic/paper rate is given in the Regulations.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction WA · source Parliamentary Counsel's Office (Western Australia) · claim id wa_landgate_fees_2026_27 WA's concessional rate (Duties Act 2008 s 147) applies to a principal place of residence or WA business asset whose dutiable value does not exceed $200,000: $0-$120,000: $1.50 per $100 (or part); $120,000-$200,000: $1,800 + $4.04 per $100 (or part) over $120,000.confidence: authoritative · last verified 27 Sep 2026 · jurisdiction WA · source Department of Treasury and Finance (RevenueWA) · claim id wa_ppr_concessional_rate_2026 Change log
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