Australian Stamp Duty Guide 2025: Complete State-by-State Comparison for Property Buyers

Last updated: 12 January 2025 | 8 min read

Buying property in Australia means facing one of the largest upfront costs you'll encounter: stamp duty. For foreign buyers, additional surcharges can push these costs even higher. Whether you're purchasing in Sydney, Melbourne, or regional Queensland, understanding how stamp duty varies across states is crucial for smart property investment.

This comprehensive guide breaks down stamp duty rates across all Australian states and territories, explains foreign buyer surcharges, and helps you calculate your true property costs.

What is Stamp Duty and Why Does It Matter?

Stamp duty (officially called transfer duty in most states) is a state government tax you pay when you buy property. Think of it as the price of admission to property ownership—except this admission fee can easily run into tens of thousands of dollars.

The amount you pay depends on three key factors:

1. Property value – Higher-priced properties attract progressively higher rates
2. Location – Each state sets its own rates and thresholds
3. Buyer status – Foreign buyers pay significant additional surcharges in most states

Unlike ongoing costs like council rates or land tax, stamp duty is a one-time payment due shortly after you sign the purchase contract (typically within 30–90 days depending on the state).

Understanding the Foreign Buyer Surcharge

If you're not an Australian citizen or permanent resident, you'll face an additional stamp duty surcharge in most states. These surcharges were introduced from 2015 onwards to moderate foreign investment in residential property and ensure foreign buyers contribute to local infrastructure.

Who qualifies as a foreign buyer?

You're generally considered a foreign buyer if you're:

• A foreign national (not an Australian citizen)
• A temporary resident (including 457, 482, or student visa holders)
• A foreign company or trust
• A foreign government entity

Who's exempt?

You won't pay the foreign buyer surcharge if you're:

• An Australian citizen (even if living overseas)
• An Australian permanent resident
• A New Zealand citizen holding a special category visa (subclass 444) who meets residency requirements

Stamp Duty Rates by State (2025 Verified)

Source: Official state revenue offices, last verified October 16, 2025

New South Wales (NSW)

NSW has some of the highest property prices and stamp duty costs in Australia.

Base Stamp Duty Rates:

Property Value	Calculation
$0 - $14,000	1.25%
$14,001 - $32,000	$175 + 1.5% of excess over $14,000
$32,001 - $85,000	$445 + 1.75% of excess over $32,000
$85,001 - $319,000	$1,372.50 + 3.5% of excess over $85,000
$319,001 - $1,064,000	$9,562.50 + 4.5% of excess over $319,000
Over $1,064,000	$43,087.50 + 5.5% of excess over $1,064,000

Premium Property Duty: Properties over $3,721,000 (as of July 2025) attract a premium rate of 7% on the amount exceeding this threshold.

Foreign Buyer Surcharge: 9% (increased from 8% on January 1, 2025)

Example: For an $800,000 property:

• Standard stamp duty: ~$31,090
• Foreign buyer surcharge: $72,000 (9% of $800,000)
• Total for foreign buyer: $103,090

Victoria (VIC)

Base Stamp Duty Rates:

• $0 - $25,000: 1.4%
• $25,001 - $130,000: $350 + 2.4% of excess over $25,000
• $130,001 - $960,000: $2,870 + 5% of excess over $130,000
• Over $960,000: $44,370 + 6.5% of excess over $960,000

Foreign Buyer Surcharge: 8% ✅ (verified)

Queensland (QLD)

Base Stamp Duty Rates:

• $0 - $5,000: 0%
• $5,001 - $75,000: 1.5%
• $75,001 - $540,000: $1,050 + 3.5% of excess over $75,000
• $540,001 - $1,000,000: $17,325 + 4.5% of excess over $540,000
• Over $1,000,000: $38,025 + 5.75% of excess over $1,000,000

Foreign Buyer Surcharge: 7% ✅ (verified)

South Australia (SA)

Base Stamp Duty Rates:

• $0 - $12,000: 1%
• $12,001 - $30,000: $120 + 2% of excess over $12,000
• $30,001 - $50,000: $480 + 3% of excess over $30,000
• $50,001 - $100,000: $1,080 + 3.5% of excess over $50,000
• $100,001 - $200,000: $2,830 + 4% of excess over $100,000
• $200,001 - $250,000: $6,830 + 4.25% of excess over $200,000
• $250,001 - $300,000: $8,955 + 4.75% of excess over $250,000
• $300,001 - $500,000: $11,330 + 5% of excess over $300,000
• Over $500,000: $21,330 + 5.5% of excess over $500,000

Foreign Buyer Surcharge: 7% ✅ (verified)

Western Australia (WA)

Base Stamp Duty Rates:

• $0 - $120,000: 1.9%
• $120,001 - $150,000: $2,280 + 2.85% of excess over $120,000
• $150,001 - $360,000: $3,135 + 3.8% of excess over $150,000
• $360,001 - $725,000: $11,115 + 4.75% of excess over $360,000
• Over $725,000: $28,445 + 5.15% of excess over $725,000

Foreign Buyer Surcharge: 7% ✅ (verified)

Tasmania (TAS)

Base Stamp Duty Rates:

• $0 - $3,000: 1.75%
• $3,001 - $25,000: $52.50 + 2.25% of excess over $3,000
• $25,001 - $75,000: $547.50 + 3.5% of excess over $25,000
• $75,001 - $200,000: $1,297.50 + 4% of excess over $75,000
• $200,001 - $375,000: $6,297.50 + 4.25% of excess over $200,000
• Over $375,000: $13,737.50 + 4.5% of excess over $375,000

Foreign Buyer Surcharge: 8% ✅ (verified)

Northern Territory (NT)

Base Stamp Duty Rates:

• $0 - $525,000: 0.5%
• $525,001 - $3,000,000: $2,625 + 5.5% of excess over $525,000
• Over $3,000,000: $138,750 + 7.5% of excess over $3,000,000

Foreign Buyer Surcharge: 0% ✅ (verified)

Australian Capital Territory (ACT)

Base Stamp Duty Rates:

• $0 - $200,000: 2.2%
• $200,001 - $300,000: $4,400 + 3.4% of excess over $200,000
• $300,001 - $500,000: $7,800 + 4.32% of excess over $300,000
• $500,001 - $750,000: $16,440 + 5.9% of excess over $500,000
• $750,001 - $1,000,000: $31,190 + 6.4% of excess over $750,000
• Over $1,000,000: $47,190 + 6.4% of excess over $1,000,000

Foreign Buyer Surcharge: 0% ✅ (verified)

Foreign Buyer Surcharges Summary

State	Foreign Buyer Surcharge	Effective Rate
NSW	8%	High
VIC	8%	High
QLD	7%	Medium
SA	7%	Medium
WA	7%	Medium
TAS	8%	High
NT	0%	Low
ACT	0%	Low

First Home Buyer Concessions

NSW

• Exemption: Up to $650,000
• Concession: $650,001 - $800,000
• Grant: $10,000 (new homes only)

VIC

• Exemption: Up to $600,000
• Concession: $600,001 - $750,000
• Grant: $10,000 (new homes only)

QLD

• Exemption: Up to $500,000
• Concession: $500,001 - $550,000
• Grant: $15,000 (new homes only)

Other States

Each state offers different concessions and grants. Check with local authorities for current rates.

Investment Property Considerations

Additional Costs:

• Land Tax: Annual tax on land value
• Foreign Buyer Surcharge: Additional stamp duty
• FIRB Fees: Application fees for foreign buyers
• Legal Fees: Conveyancing costs

Tax Benefits:

• Negative Gearing: Offset rental losses against income
• Depreciation: Claim building and fixture depreciation
• Capital Gains: 50% discount for assets held >12 months

How to Calculate Your Stamp Duty

Method 1: Use Our Calculator

Our FIRB Calculator automatically calculates stamp duty for all states, including foreign buyer surcharges.

Method 2: Manual Calculation

1. Determine base rate from state tables above
2. Calculate base stamp duty using progressive rates
3. Add foreign buyer surcharge if applicable
4. Add any additional fees (FIRB, legal, etc.)

Example Calculation (NSW, $800,000 property):

• Base stamp duty: $31,087.50
• Foreign buyer surcharge: $64,000 (8% of $800,000)
• Total stamp duty: $95,087.50

Tips for Minimizing Stamp Duty

For Foreign Buyers:

1. Consider lower-cost states (NT, ACT have no surcharge)
2. Look at new developments (may qualify for grants)
3. Factor in total costs (not just stamp duty)
4. Plan for ongoing costs (land tax, etc.)

For Australian Buyers:

1. First home buyer concessions (if eligible)
2. New home grants (check current availability)
3. Off-the-plan purchases (may have concessions)
4. Regional areas (may have additional incentives)

Conclusion

Stamp duty costs vary significantly between states, with foreign buyer surcharges adding substantial additional costs. Use our comprehensive calculator to determine your exact costs and plan your property investment accordingly.

Ready to calculate your stamp duty? Use our free calculator to get instant results for any Australian state.