Types of stamp duty relief at a glance
| Relief | Who it's generally for |
|---|---|
| First-home buyer exemption or concession | Eligible first-home buyers, up to value thresholds each state sets |
| Off-the-plan / new-build concession | Buyers of qualifying new or off-the-plan homes (varies by state) |
| Principal place of residence concession | Owner-occupiers who move in and live there for a minimum period — not only first-home buyers |
| Pensioner concession | Eligible concession-card holders buying a home to live in (for example, in Victoria) |
| Spouse / partner transfer | Transferring an interest in the family home to a spouse or de facto partner — often exempt |
| Relationship breakdown | Transfers made under a court order or binding agreement after divorce or separation |
| Deceased estate / inheritance | Transfers to beneficiaries under a will or estate |
Eligibility, thresholds and conditions differ by state and change regularly, so confirm what applies to you — the state-by-state detail is below, and your conveyancer will assess and apply for whatever you qualify for. Foreign buyers, by contrast, face an additional surcharge rather than relief — see stamp duty for foreign buyers.
Transfer Duty / Stamp Duty Exemption and Concessions in NSW, QLD, and VIC
NSW Stamp Duty Exemptions and Concessions
In New South Wales, eligible homebuyers can benefit from stamp duty exemption or a concessional rate under the First Home Buyers Assistance Scheme (FHBAS). The FHBAS thresholds differ depending on the contract date. For contracts dated from 1 July 2023:
For new and existing homes:
- A full exemption applies to homes valued up to $800,000.
- Concessions apply for properties priced between above $800,000 and less than $1,000,000.
For vacant lands:
- A full exemption applies to lands valued up to $350,000
- Concessions apply for lands priced above $350,000 and less than $450,000.
First-home buyers may also be eligible for the First Home Owner Grant (FHOG) for new builds.
If purchasing with an ineligible party, the NSW transfer duty concession is only applied to the eligible portion of the ownership.
For family law and estate transfers, stamp duty exemptions and concessions apply to eligible property transfers between married and de facto couples and due to divorce, break-ups, or inheritance.
For accurate calculations, refer to the NSW First Home Buyers Assistance calculator and NSW stamp duty calculator.
QLD Stamp Duty Exemptions and Concessions
In Queensland:
- New or substantially renovated homes: for contracts dated from 1 May 2025, eligible first-home buyers pay no transfer duty at all — with no price cap. The same applies to vacant land bought to build a first home on.
- Established homes: for agreements dated from 9 June 2024, a full first home concession (no duty) applies to homes valued up to $700,000, tapering for homes priced between $700,001 and $799,999 (maximum saving $24,525).
- Above $800,000, the first home concession doesn't apply, but the general home concession — available to all eligible owner-occupiers regardless of property value — may still reduce the duty.
- From 1 August 2026, eligibility for these concessions is restricted to Australian citizens, permanent residents and certain foreign retirees under changes in the 2026–27 Queensland Budget.
- The first home transfer duty concessions differ from the QLD First Home Owner Grant, which applies to new builds.
- If buying with an ineligible person, only the eligible buyer's share receives the concession.
- Transfers due to divorce or deceased estates may also qualify for duty exemptions.
For more details, use the QLD stamp duty calculator.
VIC Stamp Duty Exemptions and Concessions
Victoria offers several stamp duty concessions:
First Home Buyer Duty Exemption and Concession
- Full exemption for first-home buyers purchasing properties up to $600,000.
- Concessional rates for homes valued between above $600,000 and less than $750,000.
- Additional exemptions exist for family law property transfers and inherited properties.
If any co-purchaser is ineligible, only the eligible buyer's share benefits from the stamp duty first home buyer VIC concession.
Principal Place of Residence (PPR) Duty Concession
This concession is calculated on a sliding basis and is available to all home buyers (not just first home owners) whose property is valued up to $550,000 and who:
- start using the property as their PPR within 12 months of becoming entitled to possession of the property (which usually occurs at settlement), and
- live in the property for a continuous period of at least 12 months
If there are multiple buyers, at least one of the buyers must occupy the property as their PPR. However, the buyers can satisfy the requirements between themselves.
If these requirements are not met, duty will be assessed at the standard rate. The SRO may exercise discretion to vary the residence requirements where there is a good reason to do so.
This concession may also apply to vacant land intended to be used to build a home. Buyers must move into their home by whichever of these dates occurs first:
- 12 months of the date the buyer can lawfully live in it, which is usually the date the occupancy certificate is issued, or
- 36 months of the settlement date of the land.
If a buyer has received the PPR concession, they must notify the SRO in writing within 30 days of any changes in their circumstances that will result in the residence requirements not being met.
Pensioner Duty Exemption or Concession
An eligible pensioner can receive a one-off duty exemption or concession when they buy a new or established home, valued up to $750,000, to live in as their principal place of residence (PPR).
The pensioner duty exemption or concession is available when the buyers are buying their first home and when they are buying a property jointly with someone else, such as a partner or spouse.
To be eligible for the pensioner exemption or concession, the buyer must:
- hold a relevant concession card at the property settlement date
- have never received a pensioner exemption/concession in Victoria
- buy the property for market value
- intend to live in the home as your principal place of residence.
Relevant concession cards include:
- Department of Veterans Affairs (DVA) Commonwealth Seniors Health Card
- DVA Pensioner Concession Card
- DVA Veteran Gold Card
- Services Australia Health Care Card, except the Foster Child Health Care Card (FO or FST) and Carer Allowance Health Care Card (CD)
- Services Australia Pensioner Concession Card
- Services Australia Commonwealth Seniors Health Card
To check eligibility, visit the VIC stamp duty calculator.
What Will My Solicitor Apply For?
Your solicitor will assess eligibility and apply for applicable stamp duty exemptions and or concessions on your behalf, ensuring you benefit from all available savings.
Solicitors and conveyancers do not apply for grants, such as the First Home Owner Grant which is available for eligible purchasers buying or building first new homes. The grant must be applied through an approved lender or directly with the state revenue office.
Transfer Duty in Family Law and Estate Transfers
Transfer duty is generally waived or discounted at a concessional rate for eligible property transfers between married or de facto couples or due to break-ups, divorce, or inheritance. However, specific conditions apply, so seeking legal advice before you make the move is recommended.