South Australia (Adelaide) stamp duty & foreign buyer surcharge 2026-27

South Australia charges foreign buyers a 7% foreign ownership surcharge. Local first home buyers purchasing a new or off-the-plan home pay no duty at all, with no price cap — one of the most generous first home policies in the country.

Foreign buyer surcharge
7%
Foreign owner land tax (yr)
n/a
First home threshold
New builds & land only
Top marginal rate
5.5%
Government cost at settlementSA · Australian citizen / PR · 5.9% of price$56,072
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$46,080
Foreign buyer surchargeNot applicable to this buyer status$0
Transfer registration (approx.)Land titles office$9,788
Mortgage registration (approx.)Land titles office$204
Government cost at settlement$56,072Effective rate 5.9%

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

SA: 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

SA transfer duty brackets

Dutiable value is the higher of contract price and market value

Dutiable valueTransfer duty
$0 – $12,0001% of the price
$12,001 – $30,000$120 + 2% of the amount over $12,000
$30,001 – $50,000$480 + 3% of the amount over $30,000
$50,001 – $100,000$1,080 + 3.5% of the amount over $50,000
$100,001 – $200,000$2,830 + 4% of the amount over $100,000
$200,001 – $250,000$6,830 + 4.25% of the amount over $200,000
$250,001 – $300,000$8,955 + 4.75% of the amount over $250,000
$300,001 – $500,000$11,330 + 5% of the amount over $300,000
Above $500,001$21,330 + 5.5% of the amount over $500,000

The table above shows the standard scale. South Australian first home buyers purchasing a newly built or off-the-plan home are fully exempt from duty with no price cap; established homes get no such relief. The 7% foreign buyer surcharge is charged separately on the full value.

Worked example: a Adelaide $650,000 new build, overseas buyer

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

Transfer dutySA 分档计算$29,580
Foreign buyer surcharge 7%$650,000 × 7%$45,500
FIRB application fee (est.)New / vacant land tier, FY 2026-27$15,600
Transfer registration (approx.)Land titles office$6,638
Mortgage registration (approx.)Land titles office$204
Government cost at settlement$97,522

The same property bought by an Australian citizen or permanent resident (as an investment) would cost about $36,422 in government charges — a difference of $61,100 entirely from the surcharge and the FIRB application fee.

Recent SA changes

  1. 6 June 2024Stamp duty was abolished for first home buyers purchasing a new or off-the-plan home, and the price cap was removed.
  2. 1 January 2025The foreign ownership surcharge held at 7%, applying to residential land.
  3. OngoingSouth Australia levies no land tax surcharge on foreign owners — the only extra costs for a foreign buyer are the 7% duty surcharge and the FIRB fee.
  4. 1 July 2026The first home exemption for new builds continued; established homes still get no relief.

Common questions

What is the South Australian foreign buyer surcharge?

The foreign ownership surcharge is 7% of the dutiable value of residential land, paid alongside stamp duty. On $650,000 that is $45,500.

Is the SA first home exemption really uncapped?

Yes, but only for newly built or off-the-plan homes, and only for Australian citizens or permanent residents who will live in the property. Established homes are not covered.

Can foreign buyers purchase property in Adelaide?

They can buy new dwellings, off-the-plan property and vacant land with FIRB approval. Established dwellings are generally off limits during the ban from April 2025 to June 2029.

Does South Australia charge foreign owners a land tax surcharge?

No. South Australia taxes foreign buyers on the way in — the 7% duty surcharge — but adds nothing to the annual holding cost. General land tax still applies on taxable site value, on the same basis as for local owners.

Is the rate the same for a company or trust?

The surcharge is apportioned to the foreign interest; foreign companies and foreign trusts are also charged 7%. FIRB fees are calculated separately by entity type.

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 South Australia rules applied case by case. Confirm with the revenue office and your adviser before signing. Last checked: 2026-09-12