Understanding NSW Transfer Duty (Stamp Duty)
Transfer duty — commonly known as stamp duty — is a state government tax charged when you purchase or acquire property in New South Wales. It is administered by Revenue NSW and must be paid within three months of the contract date, or interest and penalties may apply.
2025–2026 NSW Stamp Duty Rates
NSW uses a progressive bracket system for residential property:
| Property Value | Base Duty | Rate on Excess |
|---|---|---|
| $0 – $17,000 | $0 | 1.25% |
| $17,001 – $36,000 | $212 | 1.50% |
| $36,001 – $97,000 | $497 | 1.75% |
| $97,001 – $364,000 | $1,565 | 3.50% |
| $364,001 – $1,212,000 | $10,910 | 4.50% |
| $1,212,001 – $3,636,000 | $49,070 | 5.50% |
| $3,636,001+ | $182,390 | 7.00% |
First Home Buyer Concessions
If you are a first home buyer purchasing a new or existing home valued at $800,000 or less, you are entitled to a full stamp duty exemption. For properties between $800,001 and $1,000,000, a sliding scale concession applies. Properties above $1,000,000 do not receive any first home buyer concession on stamp duty (though the First Home Owner Grant may still apply for new homes up to $600,000).
Foreign Buyer Surcharge
Non-Australian citizens and non-permanent residents purchasing residential property in NSW are subject to a surcharge purchaser duty of 8% on top of the standard transfer duty. This surcharge was increased from 4% to 8% in 2016 and remains in effect.
Disclaimer: This calculator provides estimates based on publicly available Revenue NSW rate schedules. Actual duty may differ based on specific circumstances. Consult a solicitor or conveyancer for precise figures.