{
  "schemaVersion": 1,
  "name": "Australian stamp duty, foreign buyer surcharge and FIRB fee dataset",
  "description": "Transfer duty scales, foreign purchaser surcharge, foreign owner land tax surcharge, title registration fees, first home buyer relief and FIRB application fees for all eight Australian jurisdictions. Every figure carries the official source it was checked against and the date it was last verified.",
  "license": "CC BY 4.0",
  "licenseUrl": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Rates data from https://example.com/, licensed CC BY 4.0",
  "licenseAppliesTo": "dataset",
  "source": "https://example.com/",
  "financialYear": "2026-27",
  "currency": "AUD",
  "effectiveOn": "2026-09-14",
  "updatedAt": "2026-09-13",
  "disclaimer": "General information only — not tax, legal or financial advice. Rates, concessions and FIRB fees change often, and whether a buyer is a \"foreign person\" turns on each jurisdiction's own test. Confirm with the revenue office before relying on these figures.",
  "jurisdictions": {
    "NSW": {
      "code": "NSW",
      "name": "New South Wales",
      "effectiveFrom": "2026-07-01",
      "verified": true,
      "verifiedOn": "2026-09-12",
      "verifiedFrom": "https://www.revenue.nsw.gov.au/_resources/duties-links/current-thresholds-and-rates",
      "duty": {
        "minimum": 20,
        "rules": [
          {
            "scale": {
              "kind": "brackets",
              "rows": [
                [
                  0,
                  0,
                  0.0125
                ],
                [
                  18000,
                  225,
                  0.015
                ],
                [
                  38000,
                  525,
                  0.0175
                ],
                [
                  103000,
                  1662,
                  0.035
                ],
                [
                  387000,
                  11602,
                  0.045
                ],
                [
                  1290000,
                  52237,
                  0.055
                ],
                [
                  3870000,
                  194137,
                  0.07
                ]
              ]
            }
          }
        ]
      },
      "foreignSurcharge": {
        "rate": 0.09,
        "name": "Surcharge purchaser duty"
      },
      "landTaxSurcharge": {
        "rate": 0.05
      },
      "firstHomeRelief": {
        "kind": "replacementScale",
        "fullExemptionUpTo": 800000,
        "cap": 1000000,
        "rate": 0.195935,
        "scheme": "NSW"
      },
      "fees": {
        "transferRegistration": {
          "kind": "flat",
          "amount": 182.73
        },
        "mortgageRegistration": {
          "kind": "flat",
          "amount": 182.73
        },
        "verified": true,
        "verifiedOn": "2026-09-13",
        "verifiedFrom": "https://www.nswlrs.com.au/assets/f/1129775276948026/x/5fed3e7cd6/2026-2027_nsw-lrs-fees_final.pdf"
      },
      "sources": [
        {
          "label": "Revenue NSW — Transfer duty",
          "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/transfer-duty"
        },
        {
          "label": "Revenue NSW — First Home Buyer Assistance",
          "url": "https://www.revenue.nsw.gov.au/grants-schemes/first-home-buyer"
        },
        {
          "label": "Revenue NSW — Surcharge land tax",
          "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/land-tax/surcharge-land-tax/what-is-surcharge-land-tax"
        }
      ]
    },
    "VIC": {
      "code": "VIC",
      "name": "Victoria",
      "effectiveFrom": "2026-07-01",
      "verified": true,
      "verifiedOn": "2026-09-12",
      "verifiedFrom": "https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/land-transfer-duty-principal-place-residence-current-rates",
      "duty": {
        "rules": [
          {
            "when": {
              "max": 550000,
              "purpose": "ppr"
            },
            "scale": {
              "kind": "brackets",
              "rows": [
                [
                  0,
                  0,
                  0.014
                ],
                [
                  25000,
                  350,
                  0.024
                ],
                [
                  130000,
                  2870,
                  0.05
                ],
                [
                  440000,
                  18370,
                  0.06
                ]
              ]
            }
          },
          {
            "when": {
              "minExclusive": 960000,
              "max": 2000000
            },
            "scale": {
              "kind": "flat",
              "rate": 0.055
            }
          },
          {
            "when": {
              "minExclusive": 2000000
            },
            "scale": {
              "kind": "marginal",
              "threshold": 2000000,
              "base": 110000,
              "rate": 0.065
            }
          },
          {
            "scale": {
              "kind": "brackets",
              "rows": [
                [
                  0,
                  0,
                  0.014
                ],
                [
                  25000,
                  350,
                  0.024
                ],
                [
                  130000,
                  2870,
                  0.06
                ]
              ]
            }
          }
        ]
      },
      "foreignSurcharge": {
        "rate": 0.08,
        "name": "Foreign purchaser additional duty"
      },
      "landTaxSurcharge": {
        "rate": 0.04
      },
      "firstHomeRelief": {
        "kind": "taper",
        "fullExemptionUpTo": 600000,
        "cap": 750000,
        "scheme": "VIC",
        "truncateToDollar": true
      },
      "fees": {
        "transferRegistration": {
          "kind": "scaled",
          "base": 105,
          "rate": 0.00234,
          "cap": 3614,
          "truncateToDollar": true
        },
        "mortgageRegistration": {
          "kind": "flat",
          "amount": 129.2
        },
        "verified": true,
        "verifiedOn": "2026-09-13",
        "verifiedFrom": "https://www.land.vic.gov.au/__data/assets/word_doc/0034/773197/guide-to-transfer-of-land-act-fees-2026-2027.docx"
      },
      "sources": [
        {
          "label": "SRO Victoria — Land transfer duty",
          "url": "https://www.sro.vic.gov.au/non-principal-place-residence-dutiable-property-current-rates"
        },
        {
          "label": "SRO Victoria — Foreign purchaser additional duty",
          "url": "https://www.sro.vic.gov.au/foreign-purchaser-additional-duty"
        },
        {
          "label": "SRO Victoria — Absentee owner surcharge",
          "url": "https://www.sro.vic.gov.au/owning-property/land-tax/absentee-owner-surcharge/understanding-absentee-owner-surcharge"
        }
      ]
    },
    "QLD": {
      "code": "QLD",
      "name": "Queensland",
      "effectiveFrom": "2026-07-01",
      "verified": true,
      "verifiedOn": "2026-09-12",
      "verifiedFrom": "https://qro.qld.gov.au/duties/transfer-duty/calculate/concession-rates/",
      "duty": {
        "rules": [
          {
            "when": {
              "purpose": "ppr",
              "resident": true
            },
            "scale": {
              "kind": "brackets",
              "rows": [
                [
                  0,
                  0,
                  0.01
                ],
                [
                  350000,
                  3500,
                  0.035
                ],
                [
                  540000,
                  10150,
                  0.045
                ],
                [
                  1000000,
                  30850,
                  0.0575
                ]
              ]
            }
          },
          {
            "scale": {
              "kind": "brackets",
              "rows": [
                [
                  0,
                  0,
                  0
                ],
                [
                  5000,
                  0,
                  0.015
                ],
                [
                  75000,
                  1050,
                  0.035
                ],
                [
                  540000,
                  17325,
                  0.045
                ],
                [
                  1000000,
                  38025,
                  0.0575
                ]
              ]
            }
          }
        ]
      },
      "foreignSurcharge": {
        "rate": 0.08,
        "name": "AFAD"
      },
      "landTaxSurcharge": {
        "rate": 0.03,
        "threshold": 350000
      },
      "firstHomeRelief": {
        "kind": "steppedDeduction",
        "fullExemptionUpTo": 700000,
        "cap": 800000,
        "maxDeduction": 17350,
        "step": 10000,
        "decrement": 1735,
        "scheme": "QLD"
      },
      "fees": {
        "transferRegistration": {
          "kind": "stepped",
          "base": 248.04,
          "from": 180000,
          "step": 10000,
          "increment": 46.56,
          "minimum": 248.04
        },
        "mortgageRegistration": {
          "kind": "flat",
          "amount": 248.04
        },
        "verified": true,
        "verifiedOn": "2026-09-13",
        "verifiedFrom": "https://www.titlesqld.com.au/wp-content/uploads/2026/05/Titles-Registry-Fees_FY-2026-to-2027.pdf"
      },
      "sources": [
        {
          "label": "Queensland Revenue Office — Transfer duty rates",
          "url": "https://qro.qld.gov.au/duties/transfer-duty/calculate/rates/"
        },
        {
          "label": "Queensland Revenue Office — AFAD",
          "url": "https://qro.qld.gov.au/duties/transfer-duty/additional-foreign-acquirer-duty/"
        },
        {
          "label": "Queensland Revenue Office — Foreign company and trust land tax surcharge",
          "url": "https://qro.qld.gov.au/land-tax/calculate/foreign-company-trust/"
        }
      ]
    },
    "WA": {
      "code": "WA",
      "name": "Western Australia",
      "effectiveFrom": "2026-07-01",
      "verified": true,
      "verifiedOn": "2026-09-12",
      "verifiedFrom": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment",
      "duty": {
        "rules": [
          {
            "scale": {
              "kind": "brackets",
              "rows": [
                [
                  0,
                  0,
                  0.019
                ],
                [
                  120000,
                  2280,
                  0.0285
                ],
                [
                  150000,
                  3135,
                  0.038
                ],
                [
                  360000,
                  11115,
                  0.0475
                ],
                [
                  725000,
                  28453,
                  0.0515
                ]
              ]
            }
          }
        ]
      },
      "foreignSurcharge": {
        "rate": 0.07,
        "name": "Foreign buyers duty"
      },
      "landTaxSurcharge": {
        "rate": 0
      },
      "firstHomeRelief": {
        "kind": "replacementScale",
        "fullExemptionUpTo": 600000,
        "cap": 800000,
        "rate": 0.1615,
        "scheme": "WA"
      },
      "fees": {
        "transferRegistration": {
          "kind": "stepped",
          "base": 235.1,
          "from": 100000,
          "step": 100000,
          "increment": 20,
          "minimum": 235.1
        },
        "mortgageRegistration": {
          "kind": "flat",
          "amount": 225.1
        },
        "verified": true,
        "verifiedOn": "2026-09-13",
        "verifiedFrom": "https://www.landgate.wa.gov.au/land-and-property/land-transactions-hub/land-transaction-fees/"
      },
      "sources": [
        {
          "label": "RevenueWA — Transfer duty",
          "url": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment"
        },
        {
          "label": "RevenueWA — Foreign buyers duty",
          "url": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/foreign-buyers-duty"
        },
        {
          "label": "RevenueWA — Land tax",
          "url": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/about-land-tax"
        }
      ]
    },
    "SA": {
      "code": "SA",
      "name": "South Australia",
      "effectiveFrom": "2026-07-01",
      "verified": true,
      "verifiedOn": "2026-09-12",
      "verifiedFrom": "https://www.revenuesa.sa.gov.au/stamp-duty-land/rate-of-stamp-duty",
      "duty": {
        "rules": [
          {
            "scale": {
              "kind": "brackets",
              "rows": [
                [
                  0,
                  0,
                  0.01
                ],
                [
                  12000,
                  120,
                  0.02
                ],
                [
                  30000,
                  480,
                  0.03
                ],
                [
                  50000,
                  1080,
                  0.035
                ],
                [
                  100000,
                  2830,
                  0.04
                ],
                [
                  200000,
                  6830,
                  0.0425
                ],
                [
                  250000,
                  8955,
                  0.0475
                ],
                [
                  300000,
                  11330,
                  0.05
                ],
                [
                  500000,
                  21330,
                  0.055
                ]
              ]
            }
          }
        ]
      },
      "foreignSurcharge": {
        "rate": 0.07,
        "name": "Foreign ownership surcharge"
      },
      "landTaxSurcharge": {
        "rate": 0
      },
      "firstHomeRelief": {
        "kind": "exemptPropertyTypes",
        "propertyTypes": [
          "new",
          "land"
        ],
        "scheme": "SA"
      },
      "fees": {
        "transferRegistration": {
          "kind": "stepped",
          "base": 863,
          "from": 100000,
          "step": 10000,
          "increment": 105,
          "minimum": 189
        },
        "mortgageRegistration": {
          "kind": "flat",
          "amount": 204
        },
        "verified": true,
        "verifiedOn": "2026-09-13",
        "verifiedFrom": "https://www.landservices.com.au/our-resources/document-lodgement-fees-2026-27/"
      },
      "sources": [
        {
          "label": "RevenueSA — Stamp duty",
          "url": "https://www.revenuesa.sa.gov.au/stamp-duty-land/rate-of-stamp-duty"
        },
        {
          "label": "RevenueSA — Foreign ownership surcharge",
          "url": "https://www.revenuesa.sa.gov.au/stamp-duty-land/foreign-ownership-surcharge"
        },
        {
          "label": "RevenueSA — Land tax rates and thresholds",
          "url": "https://www.revenuesa.sa.gov.au/land-tax/rates-and-thresholds"
        }
      ]
    },
    "TAS": {
      "code": "TAS",
      "name": "Tasmania",
      "effectiveFrom": "2026-07-01",
      "verified": true,
      "verifiedOn": "2026-09-12",
      "verifiedFrom": "https://www.sro.tas.gov.au/property-transfer-duties/rates-of-duty",
      "duty": {
        "minimum": 50,
        "rules": [
          {
            "scale": {
              "kind": "brackets",
              "rows": [
                [
                  0,
                  50,
                  0
                ],
                [
                  3000,
                  50,
                  0.0175
                ],
                [
                  25000,
                  435,
                  0.0225
                ],
                [
                  75000,
                  1560,
                  0.035
                ],
                [
                  200000,
                  5935,
                  0.04
                ],
                [
                  375000,
                  12935,
                  0.0425
                ],
                [
                  725000,
                  27810,
                  0.045
                ]
              ]
            }
          }
        ]
      },
      "foreignSurcharge": {
        "rate": 0.08,
        "name": "FIDS"
      },
      "landTaxSurcharge": {
        "rate": 0.02
      },
      "firstHomeRelief": {
        "kind": "none",
        "scheme": "TAS"
      },
      "fees": {
        "transferRegistration": {
          "kind": "flat",
          "amount": 256.76
        },
        "mortgageRegistration": {
          "kind": "flat",
          "amount": 167.58
        },
        "verified": true,
        "verifiedOn": "2026-09-13",
        "verifiedFrom": "https://nre.tas.gov.au/Documents/2026-2027%20Brief%20Fee%20Schedule.pdf"
      },
      "sources": [
        {
          "label": "SRO Tasmania — Property transfer duties",
          "url": "https://www.sro.tas.gov.au/property-transfer-duties"
        },
        {
          "label": "SRO Tasmania — Foreign Investor Duty Surcharge",
          "url": "https://www.sro.tas.gov.au/property-transfer-duties/foreign-investor-duty-surcharge"
        },
        {
          "label": "State Revenue Office Tasmania — Foreign investor land tax surcharge",
          "url": "https://www.sro.tas.gov.au/land-tax/foreign-investor-land-tax-surcharge"
        }
      ]
    },
    "ACT": {
      "code": "ACT",
      "name": "Australian Capital Territory",
      "effectiveFrom": "2026-07-01",
      "verified": true,
      "verifiedOn": "2026-09-12",
      "verifiedFrom": "https://www.revenue.act.gov.au/rates-and-property-charges/conveyance-duty-stamp-duty/conveyance-duty-for-non-commercial-property",
      "duty": {
        "rules": [
          {
            "when": {
              "minExclusive": 1455000
            },
            "scale": {
              "kind": "flat",
              "rate": 0.0454
            }
          },
          {
            "when": {
              "purpose": "ppr"
            },
            "scale": {
              "kind": "brackets",
              "rows": [
                [
                  0,
                  0,
                  0.0028
                ],
                [
                  260000,
                  728,
                  0.022
                ],
                [
                  300000,
                  1608,
                  0.034
                ],
                [
                  500000,
                  8408,
                  0.0432
                ],
                [
                  750000,
                  19208,
                  0.059
                ],
                [
                  1000000,
                  33958,
                  0.064
                ]
              ]
            }
          },
          {
            "scale": {
              "kind": "brackets",
              "rows": [
                [
                  0,
                  0,
                  0.012
                ],
                [
                  200000,
                  2400,
                  0.022
                ],
                [
                  300000,
                  4600,
                  0.034
                ],
                [
                  500000,
                  11400,
                  0.0432
                ],
                [
                  750000,
                  22200,
                  0.059
                ],
                [
                  1000000,
                  36950,
                  0.064
                ]
              ]
            }
          }
        ]
      },
      "foreignSurcharge": {
        "rate": 0,
        "name": "No surcharge"
      },
      "landTaxSurcharge": {
        "rate": 0.0075
      },
      "firstHomeRelief": {
        "kind": "exempt",
        "scheme": "ACT"
      },
      "fees": {
        "transferRegistration": {
          "kind": "flat",
          "amount": 496
        },
        "mortgageRegistration": {
          "kind": "flat",
          "amount": 184
        },
        "verified": true,
        "verifiedOn": "2026-09-13",
        "verifiedFrom": "https://www.accesscanberra.act.gov.au/building-and-property/land-title-lodgement-registration-and-search-forms-related-fees"
      },
      "sources": [
        {
          "label": "ACT Revenue Office — Conveyance duty",
          "url": "https://www.revenue.act.gov.au/duties/conveyance-duty"
        },
        {
          "label": "ACT Revenue Office — Land tax",
          "url": "https://www.revenue.act.gov.au/land-tax"
        },
        {
          "label": "ACT Revenue Office — Foreign ownership surcharge",
          "url": "https://www.revenue.act.gov.au/rates-and-property-charges/land-tax/foreign-ownership-surcharge-for-land-tax"
        }
      ]
    },
    "NT": {
      "code": "NT",
      "name": "Northern Territory",
      "effectiveFrom": "2026-07-01",
      "verified": true,
      "verifiedOn": "2026-09-12",
      "verifiedFrom": "https://nt.gov.au/property/buying-and-selling-a-home/settle-the-sale/stamp-duty-buying-or-selling-a-home/conveyance-calculator",
      "duty": {
        "rules": [
          {
            "when": {
              "lessThan": 525000
            },
            "scale": {
              "kind": "quadratic",
              "a": 0.06571441,
              "b": 15,
              "divisor": 1000
            }
          },
          {
            "when": {
              "lessThan": 3000000
            },
            "scale": {
              "kind": "flat",
              "rate": 0.0495
            }
          },
          {
            "when": {
              "lessThan": 5000000
            },
            "scale": {
              "kind": "flat",
              "rate": 0.0575
            }
          },
          {
            "scale": {
              "kind": "flat",
              "rate": 0.0595
            }
          }
        ]
      },
      "foreignSurcharge": {
        "rate": 0,
        "name": "No surcharge"
      },
      "landTaxSurcharge": {
        "rate": 0
      },
      "firstHomeRelief": {
        "kind": "none",
        "scheme": "NT"
      },
      "fees": {
        "transferRegistration": {
          "kind": "flat",
          "amount": 181
        },
        "mortgageRegistration": {
          "kind": "flat",
          "amount": 181
        },
        "verified": true,
        "verifiedOn": "2026-09-13",
        "verifiedFrom": "https://nt.gov.au/property/land-titles-office/transfer-your-land"
      },
      "sources": [
        {
          "label": "NT Territory Revenue Office — Stamp duty",
          "url": "https://treasury.nt.gov.au/dtf/territory-revenue-office/stamp-duty"
        },
        {
          "label": "NT — HomeGrown Territory grants",
          "url": "https://homeownership.nt.gov.au/"
        },
        {
          "label": "Northern Territory Government — Property",
          "url": "https://nt.gov.au/property"
        }
      ]
    }
  },
  "firb": {
    "effectiveFrom": "2026-07-01",
    "verified": true,
    "verifiedOn": "2026-09-13",
    "verifiedFrom": "https://www.ato.gov.au/individuals-and-families/investments-and-assets/foreign-resident-investments/foreign-investment-in-australia/fees-for-foreign-residential-investors",
    "establishedMultiplier": 3,
    "tiers": [
      {
        "upTo": 75000,
        "fee": 4600,
        "exclusive": true
      },
      {
        "upTo": 1000000,
        "fee": 15600
      },
      {
        "upTo": 2000000,
        "fee": 31300
      }
    ],
    "above": {
      "step": 1000000,
      "increment": 31300,
      "offsetSteps": 1,
      "cap": {
        "overPrice": 40000000,
        "fee": 1245500
      }
    },
    "source": {
      "label": "ATO — FIRB residential fees",
      "url": "https://www.ato.gov.au/individuals-and-families/investments-and-assets/foreign-resident-investments/foreign-investment-in-australia/fees-for-foreign-residential-investors"
    }
  },
  "foreignEstablishedBan": {
    "from": "2025-04-01",
    "to": "2029-06-30"
  }
}