Australian Capital Territory (Canberra) stamp duty & foreign buyer surcharge 2026-27

The ACT levies no foreign buyer surcharge duty, making it the lightest jurisdiction for foreign buyers on duty — though foreign owners do pay a 0.75% annual land tax surcharge. From 1 July 2026, first home buyers who will live in the property pay no duty at all, with no price cap.

Foreign buyer surcharge
n/a
Foreign owner land tax (yr)
0.75%
First home threshold
Full exemption, no cap
First home owner-occupier
No cap
Government cost at settlementACT · Australian citizen / PR · 3.7% of price$34,680
Property price

Dutiable value — usually the higher of contract price and market value

AUD
$100kLogarithmic scale — finer near the low end$20m
Buyer status

Determines the surcharge and whether FIRB applies

Property type & use

Drives FIRB eligibility, PPR rates and first home buyer relief

Property type
Intended use

Itemised breakdown

Payable to government at settlement

Transfer dutyState transfer / conveyance duty$34,000
Foreign buyer surchargeACT does not levy one$0
Transfer registration (approx.)Land titles office$496
Mortgage registration (approx.)Land titles office$184
Government cost at settlement$34,680Effective rate 3.65%

Annual holding cost (surcharge only)Foreign owner land tax surcharge n/a$0

Estimated on price; assessed on land value in practice. General land tax and the ATO vacancy fee are additional.

How this is calculated

ACT: duty from the progressive brackets. No foreign buyer surcharge applies to this buyer status.

ACT, TAS and NT brackets are compiled from published schedules — verify the owner-occupier / investor tracks with the revenue office. FIRB fees use the FY 2026-27 new-dwelling tiers, tripled for established dwellings.

The link carries every input on this page, so whoever opens it sees exactly these numbers.

Disclaimer

General information only — not tax, legal or financial advice. Rates, concessions and FIRB fees change often, and whether you are a "foreign person" turns on each jurisdiction’s own test. Confirm with the revenue office and your adviser before signing.

Official sourcesOpen data

Every rate on this page, with its official source and the date it was last checked, is published as a dataset under CC BY 4.0 — free to reuse with attribution. rates.json

ACT transfer duty brackets

Dutiable value is the higher of contract price and market value

Dutiable valueTransfer duty
$0 – $200,0001.2% of the price
$200,001 – $300,000$2,400 + 2.2% of the amount over $200,000
$300,001 – $500,000$4,600 + 3.4% of the amount over $300,000
$500,001 – $750,000$11,400 + 4.32% of the amount over $500,000
$750,001 – $1,000,000$22,200 + 5.9% of the amount over $750,000
$1,000,001 – $1,455,000$36,950 + 6.4% of the amount over $1,000,000
Above $1,455,0014.54% of the price

The table above shows the non-owner-occupier (investor) scale. Owner-occupiers use a separate, lower scale — the gap reaches $2,992 under $1 million. Above $1,455,000 both converge on a flat 4.54% of the whole value. The ACT uses a leasehold system — every property is held on a 99-year lease, which is legally different from the other states.

Worked example: a Canberra $800,000 new build, overseas buyer

Non-resident individual, investment use, with a mortgage, FIRB new-dwelling tier

Transfer dutyACT 分档计算$25,150
Foreign buyer surchargeACT does not levy one$0
FIRB application fee (est.)New / vacant land tier, FY 2026-27$15,600
Transfer registration (approx.)Land titles office$496
Mortgage registration (approx.)Land titles office$184
Government cost at settlement$41,430

The same property bought by an Australian citizen or permanent resident (as an investment) would cost about $25,830 in government charges — a difference of $15,600 entirely from the FIRB application fee.

Recent ACT changes

  1. 1 July 2025The duty brackets were adjusted, with a flat 4.54% applying above $1,455,000.
  2. 1 July 2026Duty was abolished for first home buyers who will live in the property, removing both the price cap and the income test.
  3. OngoingThe ACT levies no foreign buyer surcharge duty, but the foreign owner land tax surcharge is 0.75%.
  4. OngoingThe ACT is progressively replacing stamp duty with land tax, so duty rates are expected to keep falling.

Common questions

Is there a foreign buyer surcharge in Canberra?

No. The ACT is one of only two jurisdictions with no foreign buyer surcharge duty (the Northern Territory is the other). Foreign owners still pay the 0.75% annual land tax surcharge and the FIRB application fee.

Is the ACT first home exemption really uncapped?

From 1 July 2026, eligible first home buyers who will live in the property pay no duty, with no price cap. You must be an Australian citizen or permanent resident and actually move in.

What does the ACT leasehold system mean for buyers?

Every Canberra home sits on a 99-year land lease. It can be bought, sold, inherited and mortgaged normally, bank lending works the same as elsewhere, and leases are generally renewed on expiry.

What are the annual costs for a foreign owner in Canberra?

A 0.75% land tax surcharge on land value plus general land tax, and the Commonwealth vacancy fee if the home sits empty for more than six months.

When is ACT duty payable?

Generally within 14 days of settlement, paid online through the ACT Revenue Office. Late payment attracts interest.

Other states & territories

Official sources

General information only — not tax, legal or financial advice. Rates, concessions and FIRB fees change often, and whether you are a "foreign person" turns on the Australian Capital Territory rules applied case by case. Confirm with the revenue office and your adviser before signing. Last checked: 2026-09-12