Key points
- Rates and thresholds depend on property value and buyer type (FHB, investor, etc.).
- Eligible first-home buyers may qualify for an exemption or concessional transfer duty rate on a new or existing home, or on vacant land intended for their first home.
- Additional duties can apply to foreign purchasers.
General transfer duty rates (2026–27)
NSW uses progressive brackets. These general transfer duty rates apply for the 2026–27 financial year; first‑home assistance and other concessions may change the amount. Always confirm with Revenue NSW.
- $0 to $18,000 — $1.25 per $100 (minimum $20)
- $18,001 to $38,000 — $225 + $1.50 per $100 over $18,000
- $38,001 to $103,000 — $525 + $1.75 per $100 over $38,000
- $103,001 to $387,000 — $1,662 + $3.50 per $100 over $103,000
- $387,001 to $1,290,000 — $11,602 + $4.50 per $100 over $387,000
- Over $1,290,000 — $52,237 + $5.50 per $100 over $1,290,000
These are general rates only. Verify current brackets and concessions on Revenue NSW.
Current concessions and surcharges
- Eligible first-home buyers may receive a full transfer duty exemption for new or existing homes valued at $800,000 or less, with concessional treatment below $1,000,000.
- For vacant land intended for a first home, the corresponding thresholds are $350,000 for the exemption and below $450,000 for the concession.
- Premium property duty applies to residential property above $3,870,000 in the 2026–27 financial year. The premium formula is $194,137 plus $7 for every $100 over $3,870,000.
- Foreign persons acquiring residential-related property may be liable for 9% surcharge purchaser duty in addition to ordinary transfer duty, unless an exemption or concession applies.
Eligibility and applicable rates depend on the contract or transaction date. Confirm your circumstances with Revenue NSW.
Worked example — $450,000 property
For a dutiable value of $450,000, the property falls in the $387,001 to $1,290,000 bracket.
- Rate formula: $11,602 + $4.50 per $100 over $387,000
- Amount over threshold: $450,000 − $387,000 = $63,000
- Duty on excess: $63,000 ÷ $100 × $4.50 = $2,835
- Total transfer duty: $11,602 + $2,835 = $14,437
This example uses the general 2026–27 transfer duty rates only. First-home assistance, foreign purchaser surcharge duty and other concessions or surcharges can change the final amount.
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Last checked: October 2026. Stamp duty rules can change and depend on the transaction and buyer. Check Revenue NSW and consider advice from a conveyancer, solicitor or other appropriately qualified professional.