Unlike income tax or GST, stamp duty is charged by each state and territory individually, not by the federal government. That means the same property price can attract very different duty depending on where it's located — and the rules on concessions, surcharges and owner-occupier discounts vary just as much.
Stamp Duty on a $600,000 Property, by State
Estimated duty using 2026–27 general (investment) rates:
| State | Estimated duty |
|---|---|
| Australian Capital Territory | $15,720 |
| Queensland | $20,025 |
| New South Wales | $21,187 |
| Tasmania | $22,498 |
| Western Australia | $22,515 |
| South Australia | $26,830 |
| Northern Territory | $29,700 |
| Victoria | $31,070 |
Why the Numbers Differ So Much
Most states (NSW, QLD, WA, SA, TAS, ACT) use a system of bands, where each slice of the price is taxed at a progressively higher rate — similar in structure to income tax. Victoria instead charges a flat 5.5% on the whole price for properties between $960,000 and $2 million, and a banded rate outside that range. The Northern Territory uses a mathematical formula rather than bands for properties up to $525,000.
Owner-Occupier Discounts
Victoria (for properties up to $550,000), Queensland and the ACT charge noticeably less if you're buying a home to live in rather than an investment property. The other states and territories apply the same general rate regardless of how you'll use the property, though most still offer separate first home buyer concessions on top.
Surcharges to Watch For
Several states add a surcharge of 7–9% on top of standard duty for foreign purchasers, and some apply an absentee owner or vacant land surcharge as well. These stack on top of the general rate shown above, so a foreign buyer's total duty can be substantially higher than an Australian resident's.
Work out the estimated duty on your own property price and state with our Stamp Duty Calculator Australia.
Sources: Revenue NSW — transfer duty; State Revenue Office Victoria — land transfer duty; Queensland Revenue Office — transfer duty; WA Dept of Treasury and Finance — transfer duty.