How SA stamp duty is worked out
South Australia charges stamp duty on the value of the property conveyed, in nine brackets. Each slice of the price pays its own rate, charged per $100 or part of $100. The top rate of $5.50 per $100 applies to the part above $500,000.
There's no separate owner-occupier rate, so most buyers pay the same duty whether they'll live in the home or rent it out. The big exception is first home buyers purchasing a brand-new home or land to build on, who pay nothing.
South Australian stamp duty rates
| Property value | Stamp duty |
|---|---|
| Up to $12,000 | $1.00 per $100 |
| $12,001 – $30,000 | $120 plus $2.00 per $100 over $12,000 |
| $30,001 – $50,000 | $480 plus $3.00 per $100 over $30,000 |
| $50,001 – $100,000 | $1,080 plus $3.50 per $100 over $50,000 |
| $100,001 – $200,000 | $2,830 plus $4.00 per $100 over $100,000 |
| $200,001 – $250,000 | $6,830 plus $4.25 per $100 over $200,000 |
| $250,001 – $300,000 | $8,955 plus $4.75 per $100 over $250,000 |
| $300,001 – $500,000 | $11,330 plus $5.00 per $100 over $300,000 |
| Over $500,000 | $21,330 plus $5.50 per $100 over $500,000 |
Stamp duty for first home buyers in SA
For contracts signed on or after 6 June 2024, eligible first home buyers pay no stamp duty on:
- a brand-new home, including off-the-plan apartments
- vacant land to build their first home on, including house-and-land packages.
There's no price cap, so the saving grows with the price: on an $850,000 new home it's $40,580. Established homes aren't covered, so a first home buyer purchasing an existing house pays the general rate.
You can't claim if you, your co-buyer, or your spouse or partner has already received first home stamp duty relief anywhere in Australia, and residence requirements apply. RevenueSA lists the full eligibility rules.
Building or buying a new home? You may also qualify for SA's First Home Owner Grant, which is separate from stamp duty.
Foreign buyers
If a buyer isn't an Australian citizen or permanent resident, a foreign ownership surcharge of 7% applies to their share of the property, on top of normal stamp duty. For contracts from 13 February 2025, first home relief isn't applied to the surcharge.
Worked examples
Couple buying a $400,000 home. $11,330 plus $5.00 per $100 over $300,000. Stamp duty is $16,330.
Investor buying a $650,000 house. $21,330 plus $5.50 per $100 over $500,000. Stamp duty is $29,580.
First home buyer, $750,000 new townhouse. Full first home relief applies. Stamp duty is $0, a saving of $35,080.
First home buyer, $600,000 established home. No first home relief for established homes in SA. Stamp duty is $26,830.
Foreign buyer, $650,000 home. Stamp duty of $29,580 plus 7% surcharge of $45,500, for a total of $75,080.
Common questions
Do first home buyers pay stamp duty in South Australia?
Not on a brand-new home, an off-the-plan apartment, or vacant land to build on, for contracts signed on or after 6 June 2024, as long as you're eligible. There's no price cap. Buying an established home? First home buyer relief doesn't apply, so you pay the general rate.
Is there a stamp duty discount for owner-occupiers in SA?
No. South Australia uses one set of rates for homes and investment properties. The only general relief is the first home buyer relief for new homes and land.
What counts as a new home?
Generally a home that hasn't been lived in or sold as a residence before, such as a newly built house, an off-the-plan apartment or a house-and-land package. Check RevenueSA's definitions for your purchase.
How is foreign buyer stamp duty calculated in SA?
A foreign ownership surcharge of 7% applies to the foreign buyer's share of the property, on top of normal stamp duty. For contracts from 13 February 2025, first home relief doesn't reduce the surcharge.
What does 'per $100 or part of $100' mean?
Duty is charged per $100 of value, and any part of $100 counts as a whole one. The calculator applies this rounding.
I signed before 6 June 2024. Does the calculator cover me?
Not fully. For contracts from 15 June 2023 to 5 June 2024, relief had value caps: full relief up to $650,000 for new homes and partial relief up to $700,000. Check RevenueSA for those rules.
When do I pay stamp duty in SA?
Your conveyancer usually pays it as part of settlement. RevenueSA sets the lodgement and payment deadlines.
Are other costs included?
No. Land Services SA charges separate fees to register the transfer and any mortgage, and your conveyancer and lender charge their own fees.
Sources
- RevenueSA: rate of stamp duty
- RevenueSA: first home buyer relief available
- RevenueSA: first home buyer relief
This calculator gives an estimate for general information. It assumes the buyer owns the whole property and doesn't cover partial ownership, older contract dates or other concessions. For a binding figure, use RevenueSA's calculator or ask your conveyancer.