NSW stamp duty calculator 2026-27 (transfer duty and first home buyers)
Estimate NSW transfer duty (stamp duty) using the 2026/27 rates for contracts from 1 July 2026. It includes premium duty on homes over $3,870,000, the First Home Buyers Assistance Scheme (no duty up to $800,000 for a home or $350,000 for vacant land, with reduced duty below $1 million and $450,000), and the 9% surcharge purchaser duty for foreign buyers.
Everything runs in your browser. Nothing you type is sent anywhere or saved.
CalculatorRatesFirst home buyersExamplesFAQ
NSW transfer duty rates 2026/27
| Dutiable value | Transfer duty |
|---|---|
| $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, over $3,870,000 (premium duty) | $194,137 plus $7.00 for every $100 over $3,870,000 |
The dutiable value is the higher of the price and the market value. The rate year depends on the contract date. Under the Duties Act, duty is charged for every $100 or part of $100, so this calculator rounds values up to the next $100. Surcharge purchaser duty for foreign persons is 9% of the dutiable value, on top of transfer duty.
First Home Buyers Assistance Scheme
For contracts exchanged on or after 1 July 2023, eligible first home buyers pay no transfer duty on a home valued at $800,000 or less or vacant land valued at $350,000 or less. Reduced duty applies to homes under $1,000,000 and land under $450,000. The reduced amount is normal duty less a sliding share of the duty at the exemption threshold:
- Homes: duty − ((1,000,000 − value) ÷ 200,000) × $30,187
- Vacant land: duty − ((450,000 − value) ÷ 100,000) × $10,307
You must be over 18, and you and your spouse or partner must never have owned residential property in Australia or received the scheme before. At least one buyer must be an Australian citizen or permanent resident. For a home, you (or another eligible buyer) must move in within 12 months of settlement and live there for at least 12 continuous months. Vacant land has its own residence rules. The scheme doesn't remove surcharge purchaser duty.
Examples (Revenue NSW and nsw.gov.au, 2026/27)
| Example | Duty |
|---|---|
| Auction purchase, $1,350,000 | $55,537 |
| Pre-auction offer $4,000,000 (market value $3.7m), premium duty | $203,237 |
| Family sale: land bought for $300,000, market value $450,000 | $14,437 |
| First home buyer, home $850,000 / $900,000 / $950,000 / $990,000 | $9,796.75 / $19,593.50 / $29,390.25 / $37,227.65 |
| First home buyer, vacant land $370,000 / $390,000 / $410,000 / $430,000 | $2,761.40 / $5,552.80 / $8,514.20 / $11,475.60 |
FAQ
How much is stamp duty in NSW?
For 2026/27 it’s a sliding scale: $11,602 plus $4.50 for every $100 over $387,000 up to $1,290,000, then $52,237 plus $5.50 for every $100 over $1,290,000. Homes over $3,870,000 pay premium duty of $194,137 plus $7.00 per $100 over that amount. For example, a $1,350,000 purchase pays $55,537.
Do first home buyers pay stamp duty in NSW?
Not on a home valued at $800,000 or less, or vacant land valued at $350,000 or less, if they’re eligible for the First Home Buyers Assistance Scheme. Homes under $1 million and land under $450,000 get reduced duty. For example, a $900,000 home pays $19,593.50.
What is the dutiable value?
It’s the higher of the purchase price and the market value. If you buy from family below market value, duty is worked out on the market value. If you pay more than market value, duty is on the price you paid.
What is surcharge purchaser duty?
Foreign persons buying residential-related property in NSW pay surcharge purchaser duty of 9% of the dutiable value, on top of transfer duty, unless an exemption applies. The first home buyer scheme doesn’t remove it.
When do the new NSW stamp duty rates apply?
Thresholds are indexed to CPI each financial year. The rate year is set by the contract date (or the transfer date if there’s no contract). These are the rates for contracts from 1 July 2026 to 30 June 2027.
Sources (checked 17 Oct 2026): Revenue NSW Transfer duty rates and calculation examples; nsw.gov.au First Home Buyers Assistance Scheme (reduced rates from 1 July 2026); Revenue NSW First Home Buyers Assistance Scheme eligibility.
General information, not tax advice. This doesn't cover off-the-plan deferrals, shared equity with ineligible buyers, mixed-use or 2-hectare premium apportionment, exemptions, or surcharge exemptions. Check Revenue NSW's calculators before you sign.