How ACT stamp duty is worked out
The ACT calls stamp duty conveyance duty. It's calculated on the dutiable value in brackets, charged per $100 or part of $100. There are two rate scales: a lower one for eligible owner-occupiers and a higher one for everyone else. Above $1,455,000, both pay a flat $4.54 per $100 on the whole value.
The ACT is gradually replacing stamp duty with general rates, and from 1 July 2026 eligible buyers under the Home Buyer Concession Scheme pay no duty at any price.
ACT conveyance duty rates for 2026–27
Eligible owner-occupiers
| Dutiable value | Duty |
|---|---|
| Up to $260,000 | $0.28 per $100 |
| $260,001 – $300,000 | $728 plus $2.20 per $100 over $260,000 |
| $300,001 – $500,000 | $1,608 plus $3.40 per $100 over $300,000 |
| $500,001 – $750,000 | $8,408 plus $4.32 per $100 over $500,000 |
| $750,001 – $1,000,000 | $19,208 plus $5.90 per $100 over $750,000 |
| $1,000,001 – $1,455,000 | $33,958 plus $6.40 per $100 over $1,000,000 |
| Over $1,455,000 | $4.54 per $100 on the whole value |
Non-owner-occupiers (including investors)
| Dutiable value | Duty |
|---|---|
| Up to $200,000 | $1.20 per $100 |
| $200,001 – $300,000 | $2,400 plus $2.20 per $100 over $200,000 |
| $300,001 – $500,000 | $4,600 plus $3.40 per $100 over $300,000 |
| $500,001 – $750,000 | $11,400 plus $4.32 per $100 over $500,000 |
| $750,001 – $1,000,000 | $22,200 plus $5.90 per $100 over $750,000 |
| $1,000,001 – $1,455,000 | $36,950 plus $6.40 per $100 over $1,000,000 |
| Over $1,455,000 | $4.54 per $100 on the whole value |
Home Buyer Concession Scheme
From 1 July 2026, the ACT removed both the property price cap and the income threshold from the Home Buyer Concession Scheme. Eligible buyers can now receive a full concession, paying no conveyance duty, whatever the price.
- You and your domestic partner must not have owned property in the last 5 years.
- At least one buyer must live in the home as their principal residence for at least 12 months, starting within one year of settlement.
Worked examples
Owner-occupier buying a $650,000 townhouse. $8,408 plus $4.32 per $100 over $500,000. Duty is $14,888, $2,992 less than an investor would pay.
Investor buying a $650,000 apartment. $11,400 plus $4.32 per $100 over $500,000. Duty is $17,880.
Family buying a $1,200,000 home to live in. $33,958 plus $6.40 per $100 over $1,000,000. Duty is $46,758.
Eligible Home Buyer Concession Scheme buyer, $900,000 house. The full concession applies. Duty is $0, a saving of $31,050 over the non-owner-occupier rate.
Common questions
Do first home buyers pay stamp duty in the ACT?
Not if they're eligible for the Home Buyer Concession Scheme. From 1 July 2026 the scheme has no property price cap and no income test. You qualify if you and your partner haven't owned property in the last 5 years, and at least one of you lives in the home for 12 months, starting within a year of settlement.
Do you have to be a first home buyer for the Home Buyer Concession Scheme?
No. The test is whether you've owned property in the last 5 years, so some previous owners can qualify too. Check the full rules with the ACT Revenue Office.
What's the difference between owner-occupier and non-owner-occupier rates?
Owner-occupiers pay less on the first $300,000: 0.28% up to $260,000, compared with 1.2% up to $200,000 for investors. Above $300,000 the brackets are the same, so the saving is about $2,992 on most homes.
Why does duty jump at $1,455,000?
Above $1,455,000, every buyer pays a flat $4.54 per $100 on the whole value rather than marginal rates. That makes duty at $1,455,001 noticeably higher than at $1,455,000.
Is there a foreign buyer stamp duty surcharge in the ACT?
The ACT doesn't charge a foreign purchaser surcharge on conveyance duty. Foreign owners may pay a land tax surcharge instead, so check with the ACT Revenue Office.
Why is the ACT phasing out stamp duty?
Since 2012 the ACT has gradually cut conveyance duty each year and replaced the revenue with general rates. Rates are reviewed each 1 July, so check the year your contract is signed.
Is there a duty exemption for new units?
From 1 July 2026, owner-occupiers buying an off-the-plan unit or a newly constructed unit-titled property may be exempt. Eligibility rules apply, so check with the ACT Revenue Office. This calculator doesn't include those exemptions.
When is duty paid in the ACT?
Your conveyancer normally pays it around settlement. The ACT Revenue Office sets the exact deadlines.
Sources
- ACT Legislation: Duties (Conveyance Duty) Determination 2026, DI2026-155 (PDF)
- ACT Revenue Office: conveyance duty for non-commercial property
- ACT Revenue Office: ACT Budget 2026–27 updates
This calculator gives an estimate for general information. It doesn't include pensioner, disability or new-unit exemptions, or partial ownership. For a binding figure, use the ACT Revenue Office calculator or ask your conveyancer.