States & territories
Stamp duty, land tax, and payroll tax all sit with state revenue offices, not the ATO. Each state runs its own thresholds, surcharges, and concessions. Pick your state for the specifics — or use the calculators to model a transaction.
Calculators
- →Stamp duty (by state)
Transfer duty across all 8 states/territories with FHB concessions and foreign surcharges.
- →Land tax calculator
Per-state thresholds plus absentee/foreign surcharges.
- →Payroll tax calculator
State thresholds and rates for employers.
- →State tax comparison
Side-by-side view of duty + land tax + payroll tax by state.
State guides
- →NSW — New South Wales
NSW transfer duty premium band, Surcharge Purchaser Duty (9%), premium land tax, FHBAS, Build-to-Rent concession, and the 5.45% payroll tax with mental health levy.
- →VIC — Victoria
VIC land transfer duty, Vacant Residential Land Tax expanded statewide from 1 Jan 2025, Windfall Gains Tax on rezoning, FPAD 8%, absentee surcharge 4%, and the COVID-Debt land-tax levy.
- →QLD — Queensland
QLD transfer duty home + first-home concessions (full FHB exemption ≤$700k from 1 May 2025), AFAD 8% foreign acquirer duty, land tax + foreign surcharge, and the Mental Health Levy on payroll.
- →WA — Western Australia
WA transfer duty + FHB concession (≤$450k full exemption), 7% Foreign Buyer Duty, land tax plus Metropolitan Region Improvement Tax (MRIT), and the tapered payroll-tax threshold to $1.3m.
- →SA — South Australia
SA abolished stamp duty on non-residential property transfers, runs a full FHB exemption for new homes, applies a 7% Foreign Ownership Surcharge, and bills the Emergency Services Levy on land.
- →TAS — Tasmania
TAS land transfer duty with PPR + FHB concessions, 8% Foreign Investor Duty Surcharge (FIDS), land tax assessed at 1 July, and a two-tier payroll tax above $1.25m wages.
- →NT — Northern Territory
NT is the only Australian jurisdiction with no general land tax. Territory Home Owner Discount, FHB grant, stamp duty under the Stamp Duty Act 1978 (NT), and a 5.5% payroll tax above $1.5m wages.
- →ACT — Australian Capital Territory
ACT is replacing conveyance (stamp) duty with annual general rates over a 20-year transition. Land Rent Scheme unique to ACT, 6.85% payroll tax above $2m wages, and surcharges for foreign owners.