Land transfer (stamp) duty — non-residential abolition + FHB relief
Stamp duty on non-residential and non-primary-production land transfers was progressively abolished and is now fully removed. Residential transactions still attract duty under the standard schedule.
FHB stamp duty relief provides a full exemption for first-home buyers purchasing new homes — a meaningful structural concession alongside the federal First Home Owner Grant.
Land tax — single holding, aggregation, trust surcharge
SA aggregates land holdings across an owner's portfolio for land-tax purposes, with separate trust surcharge rates where beneficiaries are not nominated. Designated beneficiaries can reduce the trust surcharge.
Emergency Services Levy (ESL)
ESL is billed annually on land in addition to land tax and council rates. It funds emergency services state-wide.
Foreign Ownership Surcharge
A 7% surcharge applies on residential transactions involving foreign persons. Administered by RevenueSA on top of standard transfer duty.
Payroll tax
Threshold $1.5m, rate 4.95%. Deduction taper applies as wages climb past the threshold, fully phased out by ~$1.7m grouped Australian wages.