South Australia Stamp Duty — How Much Will You Pay?
SA stamp duty runs to nine brackets and peaks at 5.5% above $500,000. First home buyers get full exemption on new builds at any price — but zero concession on established homes since June 2023. Here's exactly how the numbers work for every buyer type.
What is stamp duty in SA?
Stamp duty (technically stamp duty on conveyances) is a one-off state tax charged by RevenueSA on every property transfer. It is calculated on the dutiable value — the purchase price or market value, whichever is higher — using a progressive nine-bracket scale.
Like all Australian states, SA requires stamp duty to be paid in cash. It cannot be added to your mortgage or home loan. For most buyers it is the single largest cash cost at settlement outside the deposit itself.
SA is one of the few states with no separate owner-occupier rate. Whether you are buying to live in or to rent out, the same general rate applies. The only buyer who gets duty relief is a first home buyer purchasing a new property — and that relief is a complete exemption, not a discount.
Current SA stamp duty brackets (2026)
The following general rate applies to all buyers — owner-occupiers, investors, and first home buyers on established homes:
| Property value | Duty payable |
|---|---|
| Up to $12,000 | 1% of value |
| $12,000 – $30,000 | $120 + 2% of excess over $12,000 |
| $30,000 – $50,000 | $480 + 3% of excess over $30,000 |
| $50,000 – $100,000 | $1,080 + 3.50% of excess over $50,000 |
| $100,000 – $200,000 | $2,830 + 4% of excess over $100,000 |
| $200,000 – $250,000 | $6,830 + 4.25% of excess over $200,000 |
| $250,000 – $300,000 | $8,955 + 4.75% of excess over $250,000 |
| $300,000 – $500,000 | $11,330 + 5% of excess over $300,000 |
| Over $500,000 | $21,330 + 5.50% of excess over $500,000 |
SA's nine brackets are more granular at the lower end than most states, stepping from 1% at the bottom to 5.5% above $500,000. Unlike NSW, SA brackets are not indexed to CPI — the thresholds are set by the Stamp Duties Act 1923 (SA) and require legislative amendment to change.
Source: RevenueSA — Stamp duty rates.
First home buyer: new builds are exempt, established homes are not
SA's FHB stamp duty policy changed significantly in 2023–24 and now works differently from every other mainland state:
- New homes and vacant land: Full exemption from 6 June 2024. There is no price cap — you pay $0 duty regardless of the purchase price. This covers newly built homes, house-and-land packages, substantially renovated properties, and vacant land for construction.
- Established homes: No concession at any price. The previous $15,500 FHB concession on established homes was abolished from 15 June 2023. First home buyers purchasing an established home pay exactly the same duty as a repeat buyer or investor.
In practice, this creates a large cost difference between buying new and buying established. A first home buyer purchasing a $700,000 established home pays $32,330 in stamp duty. A first home buyer purchasing a $700,000 new build pays $0.
To be eligible, you and your spouse or partner must not have previously owned residential property in Australia, and you must occupy the property as your principal place of residence within 12 months of settlement. From 13 February 2025, eligibility also requires that neither you nor your spouse or partner has previously held an interest in Australian residential property — the prior rule only disqualified owners who had actually lived in a property for 6 or more months. See RevenueSA — eligibility criteria changes. Full criteria are on the RevenueSA — Stamp Duty Relief for First Home Buyers.
SA first home buyer exemptions on new builds stack with the federal First Home Guarantee (5% deposit, no LMI) — if you qualify for both, you could buy a new home with a 5% deposit, no LMI, and zero stamp duty.
Worked examples
These figures are computed from the bracket table above — the same formula RevenueSA uses. All amounts are indicative; your final duty depends on the contract date, whether the property is new or established, and your eligibility.
First home buyer · $600,000 new build
Full exemption on new homes at any price since 6 June 2024 — zero stamp duty regardless of purchase price.
First home buyer · $600,000 established home
The FHB concession for established homes ended 15 June 2023. You pay the full general rate — the same amount as any other buyer.
Owner-occupier (not FHB) · $750,000
SA has no separate owner-occupier rate — you pay the same general duty as an investor at every price point.
Investment property · $1,000,000
General rate, no concessions. Foreign investors also pay a 7% surcharge on top — not shown here.
Stamp duty is one line in your true purchase cost. See how it combines with LMI, conveyancing, inspections, council rates, and every ongoing cost:
Calculate your full purchase costWhen do you pay SA stamp duty?
SA stamp duty is payable within three months of the date of the instrument — in most cases the contract of sale date — or at settlement, whichever is earlier. Your conveyancer or solicitor handles lodgement and payment to RevenueSA as part of the settlement process. Late payment attracts interest and penalties under the Stamp Duties Act 1923 (SA).
Off-the-plan purchasers may have different timing. The clock typically starts at settlement rather than the date of the off-the-plan agreement, but confirm the exact treatment with RevenueSA or your conveyancer as it depends on the contract structure.
Other SA stamp duty matters worth knowing
First Home Owner Grant (FHOG). The SA FHOG is a separate cash payment — not a stamp duty reduction. As of 2026, the grant is $15,000 for eligible first home buyers building or purchasing a new home. You can receive both the zero-duty exemption and the FHOG on the same purchase. Established homes are not eligible for the FHOG. Check RevenueSA — First Home Owner Grant for current amounts and eligibility thresholds.
Foreign ownership surcharge. Foreign persons acquiring residential property in SA pay a 7% foreign ownership surcharge on top of standard stamp duty, applied to the full dutiable value. On a $750,000 purchase that is $35,080 standard duty plus $52,500 surcharge — a combined $87,580. Foreign buyers are not eligible for FHB concessions. Source: RevenueSA — Foreign ownership surcharge.
How SA stamp duty compares to other states
SA's most striking feature is that its FHB concession applies only to new builds — there is no relief for established homes at any price. Every other mainland state offers some duty relief on established homes for first home buyers: NSW up to $800,000, Victoria up to $600,000, Queensland up to $700,000, and WA up to $500,000.
On new builds, SA matches Queensland — full exemption at any price. On general rates, SA's top rate of 5.5% kicks in above $500,000, earlier than most states. With Adelaide's current median house price around $800,000–$850,000, most SA buyers without FHB new-build eligibility land in the top bracket. Unlike Queensland (home concession rate at all prices) or WA (PPR rate up to $200,000), SA has no owner-occupier rate at any price.
Frequently asked questions
How much is stamp duty in SA?
South Australia stamp duty is calculated on a nine-bracket progressive scale. For a $600,000 property, the general rate is $26,830. For a $750,000 property it is $35,080. First home buyers purchasing a new build pay $0 regardless of price; first home buyers purchasing an established home pay the full general rate — the concession on established homes was abolished from 15 June 2023.
Do first home buyers pay stamp duty in SA?
It depends entirely on whether the property is new or established. Buying a new home (or vacant land to build on): zero stamp duty at any price, since 6 June 2024 — no price cap. Buying an established (second-hand) home: full general duty applies with no concession. The previous $15,500 FHB concession on established homes was abolished from 15 June 2023. New builds include house-and-land packages, off-the-plan apartments (if substantially new), and vacant land for construction. Both you and your spouse or partner must be buying your first home in Australia to qualify. From 13 February 2025, eligibility also requires that neither you nor your spouse or partner has previously held an interest in Australian residential property — the prior rule only disqualified owners who had actually lived in a property for 6 or more months.
When do you pay stamp duty in SA?
SA stamp duty must be paid within three months of the date of the instrument — in most cases the contract of sale date — or at settlement, whichever is earlier. Your conveyancer or solicitor handles lodgement and payment to RevenueSA as part of the settlement process. Late payment attracts interest and penalties under the Stamp Duties Act 1923 (SA). Off-the-plan purchases may have different timelines — confirm with RevenueSA or your conveyancer before you sign.
Is there a separate owner-occupier stamp duty rate in SA?
No. South Australia does not have a lower principal place of residence (PPR) rate for owner-occupiers. Everyone — owner-occupiers, investors, and first home buyers on established homes — pays the same general rate. This is different from Queensland (lower home concession rate at all price points), Western Australia (concessional PPR rate up to $200,000), and Victoria (PPR rate up to $550,000). In SA, the only buyer who pays a lower rate is a first home buyer on a new build, who pays nothing.
Is there a First Home Owner Grant in SA?
Yes. The SA First Home Owner Grant (FHOG) is a separate cash payment — not a stamp duty reduction. As of 2026, eligible first home buyers building or purchasing a new home receive a $15,000 grant from RevenueSA. You can receive both the zero-duty exemption and the FHOG on the same new-build purchase. Established (second-hand) homes are not eligible for the FHOG. Check RevenueSA for current grant amounts and qualifying value thresholds, as these are updated periodically.
What is the foreign ownership surcharge in SA?
Foreign persons acquiring residential property in SA pay an additional 7% foreign ownership surcharge on top of standard stamp duty, applied to the full dutiable value. A foreign buyer purchasing a $750,000 property pays standard duty of $35,080 plus a 7% surcharge of $52,500 — a combined total of $87,580. Foreign buyers are not eligible for first home buyer concessions.
How does SA stamp duty compare to other states?
SA's most distinctive feature is that its FHB concession only covers new builds — a strict exclusion of established properties not shared by any other mainland state. NSW offers FHB relief up to $800,000 (new or established), Victoria up to $600,000, Queensland up to $700,000 on established homes and zero on new builds at any price, and WA up to $500,000. SA matches Queensland on new builds (full exemption, no cap) but stands alone in offering nothing on established homes. On general rates, SA's 5.5% top rate kicks in above $500,000 — earlier than most states, which matters in Adelaide's current market where median house prices sit around $800,000–$850,000. Unlike QLD or WA, SA has no owner-occupier rate at any price.
This guide is for general information only and is not financial, legal or tax advice. SA stamp duty rules change — verify current rates and your eligibility with RevenueSA or a licensed conveyancer before making property decisions.