This NSW stamp duty calculator estimates transfer duty on a residential purchase in New South Wales using the 2026/27 general rates published by Revenue NSW. The rate year runs from 1 July 2026 to 30 June 2027 and is set by the contract date, or by the transfer date if there is no contract. The sample is a first home buyer paying $900,000 for a home. The headline is the duty, in Australian dollars.
Transfer duty is calculated on the dutiable value, which is the higher of the price and the unencumbered market value. This form does not know the market value. The number you type is treated as that dutiable value already. First home buyers can be fully exempt or on a concessional rate. A foreign person pays surcharge purchaser duty of 9% on top of general duty. England’s stamp duty page on this site is a different tax, in pounds, and it does not apply to a purchase in Sydney or anywhere else in New South Wales.
How to use this calculator
- Enter the dutiable value in Australian dollars. Use the higher of price and market value if you already know both. The sample is 900000.
- Choose the buyer. “First home buyer, home” is a house or apartment with a dwelling. “First home buyer, vacant land” is land you intend to build on. “Not a first home buyer” uses the general scale.
- Choose whether the 9% foreign-person surcharge applies. A foreign person is not given the first-home concession on this page.
- Press Calculate. Read transfer duty and surcharge as separate lines. The headline is their sum.
How 2026/27 NSW transfer duty is calculated
General duty is a sliding scale, not one rate on the whole price. For 2026/27, Revenue NSW publishes $1.25 for every $100 up to $18,000, with a $20 minimum; $225 plus $1.50 for every $100 over $18,000 up to $38,000; $525 plus $1.75 for every $100 over $38,000 up to $103,000; $1,662 plus $3.50 for every $100 over $103,000 up to $387,000; $11,602 plus $4.50 for every $100 over $387,000 up to $1,290,000; and $52,237 plus $5.50 for every $100 over $1,290,000. This page applies those published feet as a straight percentage of the excess, which is how Revenue NSW’s own 2026/27 worked examples are written. A $1,350,000 purchase is $52,237 plus ($1,350,000 − $1,290,000) × 0.055, which is $55,537.
Premium property duty replaces the general rate on a residential property above $3,870,000. The 2026/27 premium foot is $194,137 plus $7 for every $100 over $3,870,000. At exactly $3,870,000 the general formula already equals $194,137, so the premium rate changes the result only above that threshold. Revenue NSW’s pre-auction example of a $4,000,000 dutiable value is $194,137 plus ($4,000,000 − $3,870,000) × 0.07, which is $203,237. This page reproduces that figure. It does not split a mixed business-and-home property, and it does not limit premium duty to the first two hectares.
The First Home Buyers Assistance Scheme, for a contract on or after 1 July 2023 and still the thresholds Revenue NSW states for 2026, charges no duty on a home of $800,000 or less, or on vacant land of $350,000 or less. Between those floors and the ceilings, duty follows the Duties Act formula. For a home, concessional duty is N minus (1,000,000 − V) / 200,000 times D, where V is the dutiable value, N is the general duty on V, and D is the general duty on $800,000. For vacant land the ceiling is $450,000, the width is $100,000, and D is the general duty on $350,000. At $1,000,000 or more for a home, or $450,000 or more for vacant land, the concession is refused and general duty is charged.
Surcharge purchaser duty is 9% of the whole dutiable value, not a marginal rate, and it is added to transfer duty. Revenue NSW states that current rate for a foreign person acquiring residential-related property. On a $1,000,000 value the surcharge is $90,000 and general duty is $39,187, so the headline is $129,187. Choosing the foreign-person option turns the first-home concession off, because the scheme requires an eligible buyer to be an Australian citizen or permanent resident. The form cannot check a visa. It only follows the choice you make.
Formula
2026/27 NSW transfer duty. V is the dutiable value you type. Up to $18,000: max($20, V × 1.25%), or $0 if V is $0 $18,000 to $38,000: $225 + 1.50% × (V − $18,000) $38,000 to $103,000: $525 + 1.75% × (V − $38,000) $103,000 to $387,000: $1,662 + 3.50% × (V − $103,000) $387,000 to $1,290,000: $11,602 + 4.50% × (V − $387,000) Over $1,290,000: $52,237 + 5.50% × (V − $1,290,000) Over $3,870,000, residential premium rate: $194,137 + 7% × (V − $3,870,000) First home, home: $0 if V ≤ $800,000; general duty if V ≥ $1,000,000; otherwise N − (1,000,000 − V) / 200,000 × D, with D = general duty on $800,000 First home, vacant land: $0 if V ≤ $350,000; general duty if V ≥ $450,000; otherwise N − (450,000 − V) / 100,000 × D, with D = general duty on $350,000 Foreign person: no first-home concession; add 9% × V
General duty on $800,000 is $11,602 plus ($800,000 − $387,000) × 0.045, which is $30,187. General duty on $900,000 is $11,602 plus ($900,000 − $387,000) × 0.045, which is $34,687. The first-home concession is $34,687 − ($100,000 / $200,000) × $30,187 = $34,687 − $15,093.50 = $19,593.50. That is the sample headline, and it is the $900,000 row in the NSW Government’s reduced-rate table for contracts from 1 July 2026 to 30 June 2027.
The same check at $850,000 is $9,796.75, at $950,000 is $29,390.25, and at $990,000 is $37,227.65. Vacant land at $370,000 is $2,761.40, at $390,000 is $5,552.80, at $410,000 is $8,514.20, and at $430,000 is $11,475.60. Those four land figures are the reduced-rate examples on the same NSW Government page. A $450,000 value, whether or not you asked for the land concession, is $14,437, which is also Revenue NSW’s published calculation for that dutiable value.
Worked 2026/27 NSW transfer duty examples
A first home buyer at $900,000, and the same price with no concession
Choose first home buyer, home, and not a foreign person. The headline is $19,593.50. Transfer duty is $19,593.50 and the surcharge is $0.00. The effective rate is 2.18%. The note says the concessional rate applies because the value is above $800,000 and below $1,000,000. General duty on that price would have been $34,687. The concession removes $15,093.50, which is half of the $30,187 duty on an $800,000 home, because $900,000 is halfway from $800,000 to $1,000,000.
Switch the buyer to “Not a first home buyer” at the same $900,000 and the headline becomes the general duty. At $800,000 a first home buyer pays $0.00, while a buyer who is not eligible pays $30,187.00. The exemption is worth the whole general duty, not a partial discount. At $750,000 the first-home result is still $0.00. The threshold is $800,000 or less, not a sliding scale below that line.
The $1,000,000 cliff, a $1,350,000 auction, and premium duty at $4,000,000
A first home buyer at $1,000,000 does not get the concession. The result says so, and the duty is $39,187.00, the same general duty a buyer who is not a first home buyer pays at that price. One dollar under $1,000,000 is still concessional. The statute draws the line at $1,000,000 or more. At $990,000 the first-home duty is $37,227.65, so the last $10,000 of price before the ceiling is not where the jump happens. The jump is at the ceiling itself.
A $1,350,000 purchase by someone who is not a first home buyer is $55,537.00. That is Revenue NSW’s auction example: $52,237 plus $60,000 × 0.055. A $4,000,000 dutiable value is $203,237.00, the premium-duty example: $194,137 plus $130,000 × 0.07. At exactly $3,870,000 the result is $194,137.00 and the premium rate has not yet replaced the general rate, because the two formulas meet at that point. Above it, each extra $100 costs $7 of duty rather than $5.50.
Vacant land for a first home buyer, and a foreign purchaser at $1,000,000
Vacant land at $350,000 for a first home buyer is $0.00. At $370,000 it is $2,761.40. At $430,000 it is $11,475.60. At $450,000 the concession stops and the duty is $14,437.00, whether you selected vacant land or a buyer who is not eligible. Revenue NSW uses that same $14,437 figure for a $450,000 dutiable value in its family-transfer example. The concession does not care that a relative discounted the price. If the market value is higher than the price, the higher number is the one that should be typed in.
A foreign person at $1,000,000 pays $39,187.00 of transfer duty plus $90,000.00 of surcharge, and the headline is $129,187.00. The effective rate is 12.92%. Selecting first home buyer at the same time does not restore the concession. If you are not a foreign person, leave the surcharge off. The 9% line is not a substitute for foreign buyer duty in another Australian state, and it is not England’s non-resident stamp duty surcharge.
2026/27 NSW duty at the published check prices
| Dutiable value | Buyer | Transfer duty | Surcharge | Headline |
|---|---|---|---|---|
| $800,000 | First home, home | $0.00 | $0.00 | $0.00 |
| $850,000 | First home, home | $9,796.75 | $0.00 | $9,796.75 |
| $900,000 | First home, home | $19,593.50 | $0.00 | $19,593.50 |
| $990,000 | First home, home | $37,227.65 | $0.00 | $37,227.65 |
| $1,000,000 | First home, home | $39,187.00 | $0.00 | $39,187.00 |
| $370,000 | First home, land | $2,761.40 | $0.00 | $2,761.40 |
| $450,000 | General | $14,437.00 | $0.00 | $14,437.00 |
| $1,350,000 | General | $55,537.00 | $0.00 | $55,537.00 |
| $4,000,000 | General, premium | $203,237.00 | $0.00 | $203,237.00 |
| $1,000,000 | Foreign person | $39,187.00 | $90,000.00 | $129,187.00 |
What this NSW duty estimate leaves out
Eligibility for the first-home scheme is more than a price. The buyers have to be eligible persons, at least one must be a citizen or permanent resident, the purchase has to be of the whole property, and the buyers must live in the home for the required period. This page only applies the price formula. It will show $0 on an $800,000 home even if a buyer would fail those tests. Shared-equity arrangements use a different concession and are not modeled.
The published bracket foot at $103,000 is $1,662, which is 50 cents below a pure extension of the previous band. This calculator follows the published foot for each band, and it follows the straight percentage in Revenue NSW’s worked examples rather than rounding every slice up to the next $100. A value that is not a whole hundred dollars can therefore differ by cents from a counter that ceilings each $100. The $20 minimum applies only on the first band, and only when the value is above zero.
Premium duty on a property used partly for business, and the two-hectare limit for large residential land, are not split out. Surcharge purchaser duty exemptions, including some Australian-based developers and retirement visa holders, are not tested. Victoria, Queensland, and the other states have their own rate cards. England and Northern Ireland use Stamp Duty Land Tax. Typing a pound price into this form does not convert it, and it does not produce an SDLT figure.
The result is the duty on the value you type. It is not a quote for mortgage insurance, legal fees, or an adjustment for GST. A new-home contract that is treated as a different dutiable transaction needs the ruling that fits that contract. If the market value and the price differ, use the higher one. The calculator cannot look the property up.
Frequently asked questions
How much stamp duty does a first home buyer pay on a $900,000 NSW home in 2026/27?
This calculator shows $19,593.50. General duty would be $34,687. The concession is half of the $30,187 duty on an $800,000 home, because $900,000 sits halfway to the $1,000,000 ceiling. The surcharge is $0 unless you mark the purchase as a foreign person.
Is NSW transfer duty zero for every first home under $800,000?
On the price test, yes for a home, and the vacant-land test is $350,000 or less. At $800,000 the first-home home result is $0.00. A buyer who is not eligible pays $30,187.00 at that same value. The other eligibility rules, including living in the home, are not checked here.
What happens to the NSW first home concession at $1,000,000?
It stops. A first home buyer and any other buyer both pay general duty of $39,187.00 at $1,000,000. At $990,000 the first-home result is still the concessional $37,227.65. The cliff is at $1,000,000, not a smooth approach to it.
How is the 2026/27 premium rate applied above $3,870,000?
Duty is $194,137 plus 7% of the value over $3,870,000. At $4,000,000 that is $203,237.00, matching Revenue NSW’s worked example. At exactly $3,870,000 the general formula already equals $194,137.00, so the premium rate and the general rate meet.
Does the 9% foreign surcharge replace transfer duty?
No. It is added. On $1,000,000 the headline is $129,187.00, made up of $39,187.00 transfer duty and $90,000.00 surcharge. The first-home concession is not applied together with the surcharge on this page.
Can this NSW calculator be used for England stamp duty?
No. England and Northern Ireland charge Stamp Duty Land Tax, in pounds, on a different set of bands. A $900,000 result of $19,593.50 is not an SDLT figure, and a pound price typed into this form is treated as Australian dollars.
Related ClearCalc pages
- Victoria stamp duty calculator Victorian land transfer duty in Australian dollars, including the first home buyer concession and 8% foreign purchaser additional duty.
- England stamp duty calculator Residential SDLT in pounds for England and Northern Ireland. A different statute and a different currency.
- Fixed-rate mortgage payment calculator Principal and interest in US dollars. It does not add this Australian transfer duty or convert currencies.
- Australia take-home pay calculator for 2026–27 Resident income tax and the Medicare levy on a salary. It is not the tax on a house.