{
  "version": "2026-08-22",
  "as_at_display": "22 August 2026",
  "jurisdictions": {
    "NSW": {
      "name": "New South Wales",
      "office": "Revenue NSW",
      "schedule": "2026–27 financial year rates",
      "as_at": "2026-08-22",
      "source_url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/transfer-duty/understanding-transfer-duty/calculate-transfer-duty",
      "available": true,
      "general": {
        "rounding": "exact",
        "min_duty": 20,
        "brackets": [
          {"min": 0, "max": 18000, "base": 0, "rate_per_100": 1.25, "over": 0},
          {"min": 18000, "max": 38000, "base": 225, "rate_per_100": 1.5, "over": 18000},
          {"min": 38000, "max": 103000, "base": 525, "rate_per_100": 1.75, "over": 38000},
          {"min": 103000, "max": 387000, "base": 1662, "rate_per_100": 3.5, "over": 103000},
          {"min": 387000, "max": 1290000, "base": 11602, "rate_per_100": 4.5, "over": 387000},
          {"min": 1290000, "max": 3870000, "base": 52237, "rate_per_100": 5.5, "over": 1290000},
          {"min": 3870000, "max": null, "base": 194137, "rate_per_100": 7.0, "over": 3870000, "label": "premium residential rate"}
        ]
      },
      "fhb": {
        "home_exemption_cap": 800000,
        "home_concession_cap": 1000000,
        "vacant_exemption_cap": 350000,
        "vacant_concession_cap": 450000,
        "concession_formula": "unpublished",
        "calculator_url": "https://www.apps09.revenue.nsw.gov.au/erevenue/calculators/fhba.php",
        "source_url": "https://www.revenue.nsw.gov.au/grants-schemes/assistance-scheme"
      },
      "foreign_surcharge_percent": 9,
      "foreign_source_url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/transfer-duty/surcharge-purchaser-duty/what-is-surcharge-purchaser-duty"
    },
    "VIC": {
      "name": "Victoria",
      "office": "State Revenue Office Victoria",
      "schedule": "contracts on or after 1 July 2021",
      "as_at": "2026-08-22",
      "source_url": "https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/land-transfer-duty-non-principal-place-residence-current-rates",
      "available": true,
      "general": {
        "rounding": "exact",
        "brackets": [
          {"min": 0, "max": 25000, "base": 0, "rate_percent": 1.4, "over": 0},
          {"min": 25000, "max": 130000, "base": 350, "rate_percent": 2.4, "over": 25000},
          {"min": 130000, "max": 960000, "base": 2870, "rate_percent": 6.0, "over": 130000},
          {"min": 960000, "max": 2000000, "flat_percent_of_total": 5.5},
          {"min": 2000000, "max": null, "base": 110000, "rate_percent": 6.5, "over": 2000000}
        ]
      },
      "ppr": {
        "max_value": 550000,
        "rounding": "exact",
        "source_url": "https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/land-transfer-duty-principal-place-residence-current-rates",
        "brackets": [
          {"min": 0, "max": 25000, "base": 0, "rate_percent": 1.4, "over": 0},
          {"min": 25000, "max": 130000, "base": 350, "rate_percent": 2.4, "over": 25000},
          {"min": 130000, "max": 440000, "base": 2870, "rate_percent": 5.0, "over": 130000},
          {"min": 440000, "max": 550000, "base": 18370, "rate_percent": 6.0, "over": 440000}
        ]
      },
      "fhb": {
        "exemption_cap": 600000,
        "concession_cap": 750000,
        "concession": "linear",
        "concession_denominator": 150000,
        "formula_source_url": "https://content.legislation.vic.gov.au/sites/default/files/2026-06/00-79aa141-authorised.pdf",
        "source_url": "https://www.sro.vic.gov.au/buying-property/land-transfer-stamp-duty/concessions-exemptions-and-waivers/first-home-buyers/first-home-buyer-duty-exemption-or-concession"
      },
      "foreign_surcharge_percent": 8,
      "foreign_source_url": "https://www.sro.vic.gov.au/buying-property/land-transfer-stamp-duty/foreign-purchasers-property",
      "off_the_plan_note_url": "https://www.sro.vic.gov.au/buying-property/land-transfer-stamp-duty/temporary-plan-duty-concession"
    },
    "QLD": {
      "name": "Queensland",
      "office": "Queensland Revenue Office",
      "schedule": "current rates (transactions from 21 September 2012)",
      "as_at": "2026-08-22",
      "source_url": "https://qro.qld.gov.au/duties/transfer-duty/calculate/rates/",
      "available": true,
      "general": {
        "rounding": "ceil100",
        "brackets": [
          {"min": 0, "max": 5000, "base": 0, "rate_per_100": 0, "over": 0},
          {"min": 5000, "max": 75000, "base": 0, "rate_per_100": 1.5, "over": 5000},
          {"min": 75000, "max": 540000, "base": 1050, "rate_per_100": 3.5, "over": 75000},
          {"min": 540000, "max": 1000000, "base": 17325, "rate_per_100": 4.5, "over": 540000},
          {"min": 1000000, "max": null, "base": 38025, "rate_per_100": 5.75, "over": 1000000}
        ]
      },
      "home_concession": {
        "rounding": "ceil100",
        "source_url": "https://qro.qld.gov.au/duties/transfer-duty/calculate/concession-rates/",
        "brackets": [
          {"min": 0, "max": 350000, "base": 0, "rate_per_100": 1.0, "over": 0},
          {"min": 350000, "max": 540000, "base": 3500, "rate_per_100": 3.5, "over": 350000},
          {"min": 540000, "max": 1000000, "base": 10150, "rate_per_100": 4.5, "over": 540000},
          {"min": 1000000, "max": null, "base": 30850, "rate_per_100": 5.75, "over": 1000000}
        ]
      },
      "fhb": {
        "established_nil_at_or_under": 700000,
        "established_bands": [
          {"max": 709999.99, "concession": 17350},
          {"max": 719999.99, "concession": 15615},
          {"max": 729999.99, "concession": 13880},
          {"max": 739999.99, "concession": 12145},
          {"max": 749999.99, "concession": 10410},
          {"max": 759999.99, "concession": 8675},
          {"max": 769999.99, "concession": 6940},
          {"max": 779999.99, "concession": 5205},
          {"max": 789999.99, "concession": 3470},
          {"max": 799999.99, "concession": 1735}
        ],
        "new_home_duty": 0,
        "vacant_land_duty": 0,
        "source_url": "https://qro.qld.gov.au/duties/transfer-duty/concessions/homes/first-home/",
        "new_home_source_url": "https://qro.qld.gov.au/duties/transfer-duty/concessions/homes/first-home-new-home/",
        "citizenship_note_from": "2026-08-01"
      },
      "foreign_surcharge_percent": 8,
      "foreign_source_url": "https://qro.qld.gov.au/duties/investors/afad/assessing/"
    },
    "WA": {
      "name": "Western Australia",
      "office": "RevenueWA",
      "schedule": "general rate from 1 July 2022; first-home thresholds from 7 May 2026",
      "as_at": "2026-08-22",
      "source_url": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment",
      "available": true,
      "general": {
        "rounding": "ceil100",
        "brackets": [
          {"min": 0, "max": 120000, "base": 0, "rate_per_100": 1.9, "over": 0},
          {"min": 120000, "max": 150000, "base": 2280, "rate_per_100": 2.85, "over": 120000},
          {"min": 150000, "max": 360000, "base": 3135, "rate_per_100": 3.8, "over": 150000},
          {"min": 360000, "max": 725000, "base": 11115, "rate_per_100": 4.75, "over": 360000},
          {"min": 725000, "max": null, "base": 28453, "rate_per_100": 5.15, "over": 725000}
        ]
      },
      "concessional_under_200k": {
        "rounding": "ceil100",
        "max_value": 200000,
        "brackets": [
          {"min": 0, "max": 120000, "base": 0, "rate_per_100": 1.5, "over": 0},
          {"min": 120000, "max": 200000, "base": 1800, "rate_per_100": 4.04, "over": 120000}
        ]
      },
      "fhb": {
        "home_exemption_cap": 600000,
        "home_phase_out_cap": 800000,
        "home_rate_per_100": 16.15,
        "vacant_exemption_cap": 450000,
        "vacant_phase_out_cap": 550000,
        "vacant_rate_per_100": 20.14,
        "source_url": "https://www.wa.gov.au/government/publications/duties-fact-sheet-first-home-owner-rate"
      },
      "foreign_surcharge_percent": 7,
      "foreign_source_url": "https://www.wa.gov.au/service/financial-management/taxation-and-duty/about-foreign-buyers-duty",
      "off_the_plan_note_url": "https://www.wa.gov.au/service/financial-management/taxation-and-duty/apply-the-plan-duty-concession"
    },
    "SA": {
      "name": "South Australia",
      "office": "RevenueSA",
      "schedule": "current general rate scale",
      "as_at": "2026-08-27",
      "source_url": "https://www.revenuesa.sa.gov.au/stamp-duty-land/rate-of-stamp-duty",
      "available": true,
      "verification": "human-confirmed",
      "general": {
        "rounding": "ceil100",
        "brackets": [
          {"min": 0, "max": 12000, "base": 0, "rate_per_100": 1.0, "over": 0},
          {"min": 12000, "max": 30000, "base": 120, "rate_per_100": 2.0, "over": 12000},
          {"min": 30000, "max": 50000, "base": 480, "rate_per_100": 3.0, "over": 30000},
          {"min": 50000, "max": 100000, "base": 1080, "rate_per_100": 3.5, "over": 50000},
          {"min": 100000, "max": 200000, "base": 2830, "rate_per_100": 4.0, "over": 100000},
          {"min": 200000, "max": 250000, "base": 6830, "rate_per_100": 4.25, "over": 200000},
          {"min": 250000, "max": 300000, "base": 8955, "rate_per_100": 4.75, "over": 250000},
          {"min": 300000, "max": 500000, "base": 11330, "rate_per_100": 5.0, "over": 300000},
          {"min": 500000, "max": null, "base": 21330, "rate_per_100": 5.5, "over": 500000}
        ]
      },
      "fhb": {
        "new_and_vacant_full_relief": true,
        "cap": null,
        "established_relief": false,
        "detail": "Full relief with no value cap for eligible first home buyers of new homes, off-the-plan apartments and vacant land, for contracts on or after 6 June 2024. Established homes get no relief.",
        "source_url": "https://www.revenuesa.sa.gov.au/stamp-duty-land/first-home-buyer-relief"
      },
      "foreign_surcharge_percent": 7,
      "foreign_source_url": "https://www.revenuesa.sa.gov.au/stamp-duty-land/FOS"
    },
    "TAS": {
      "name": "Tasmania",
      "office": "State Revenue Office of Tasmania",
      "schedule": "transfers on or after 21 October 2013",
      "as_at": "2026-08-22",
      "source_url": "https://www.sro.tas.gov.au/property-transfer-duties/rates-of-duty",
      "available": true,
      "general": {
        "rounding": "ceil100",
        "brackets": [
          {"min": 0, "max": 3000, "base": 50, "rate_per_100": 0, "over": 0},
          {"min": 3000, "max": 25000, "base": 50, "rate_per_100": 1.75, "over": 3000},
          {"min": 25000, "max": 75000, "base": 435, "rate_per_100": 2.25, "over": 25000},
          {"min": 75000, "max": 200000, "base": 1560, "rate_per_100": 3.5, "over": 75000},
          {"min": 200000, "max": 375000, "base": 5935, "rate_per_100": 4.0, "over": 200000},
          {"min": 375000, "max": 725000, "base": 12935, "rate_per_100": 4.25, "over": 375000},
          {"min": 725000, "max": null, "base": 27810, "rate_per_100": 4.5, "over": 725000}
        ]
      },
      "fhb": {
        "ended": true,
        "ended_detail": "Tasmania's first-home-buyer duty exemption (established homes to $750,000) ended for settlements after 30 June 2026",
        "source_url": "https://www.sro.tas.gov.au/property-transfer-duties/concessions-exemptions/first-home-buyers-of-established-homes-duty-relief"
      },
      "foreign_surcharge_percent": 8,
      "foreign_source_url": "https://www.sro.tas.gov.au/property-transfer-duties/foreign-investor-duty-surcharge/rates-of-surcharge"
    },
    "ACT": {
      "name": "Australian Capital Territory",
      "office": "ACT Revenue Office",
      "schedule": "transactions on or after 1 July 2025 (unchanged for 2026–27)",
      "as_at": "2026-08-22",
      "source_url": "https://www.revenue.act.gov.au/rates-and-property-charges/conveyance-duty-stamp-duty/conveyance-duty-for-non-commercial-property",
      "available": true,
      "owner_occupier": {
        "rounding": "ceil100",
        "brackets": [
          {"min": 0, "max": 260000, "base": 0, "rate_per_100": 0.28, "over": 0},
          {"min": 260000, "max": 300000, "base": 728, "rate_per_100": 2.2, "over": 260000},
          {"min": 300000, "max": 500000, "base": 1608, "rate_per_100": 3.4, "over": 300000},
          {"min": 500000, "max": 750000, "base": 8408, "rate_per_100": 4.32, "over": 500000},
          {"min": 750000, "max": 1000000, "base": 19208, "rate_per_100": 5.9, "over": 750000},
          {"min": 1000000, "max": 1455000, "base": 33958, "rate_per_100": 6.4, "over": 1000000},
          {"min": 1455000, "max": null, "flat_percent_of_total": 4.54}
        ]
      },
      "non_owner_occupier": {
        "rounding": "ceil100",
        "brackets": [
          {"min": 0, "max": 200000, "base": 0, "rate_per_100": 1.2, "over": 0},
          {"min": 200000, "max": 300000, "base": 2400, "rate_per_100": 2.2, "over": 200000},
          {"min": 300000, "max": 500000, "base": 4600, "rate_per_100": 3.4, "over": 300000},
          {"min": 500000, "max": 750000, "base": 11400, "rate_per_100": 4.32, "over": 500000},
          {"min": 750000, "max": 1000000, "base": 22200, "rate_per_100": 5.9, "over": 750000},
          {"min": 1000000, "max": 1455000, "base": 36950, "rate_per_100": 6.4, "over": 1000000},
          {"min": 1455000, "max": null, "flat_percent_of_total": 4.54}
        ]
      },
      "fhb": {
        "hbcs_duty": 0,
        "hbcs_detail": "Home Buyer Concession Scheme: from 1 July 2026 there is no income test and no price cap — eligible buyers (no property owned in the previous 5 years, live in for 1 year) pay no duty",
        "source_url": "https://www.revenue.act.gov.au/home-buyer-assistance/home-buyer-concession-scheme/about-the-home-buyer-concession-scheme"
      },
      "foreign_surcharge_percent": null
    },
    "NT": {
      "name": "Northern Territory",
      "office": "Territory Revenue Office",
      "schedule": "Stamp Duty Act 1978, current consolidation (in force from 1 July 2025)",
      "as_at": "2026-08-22",
      "source_url": "https://nt.gov.au/employ/money-and-taxes/taxes-royalties-and-grants/stamp-duty",
      "legislation_url": "https://legislation.nt.gov.au/en/Legislation/STAMP-DUTY-ACT-1978",
      "available": true,
      "formula": {
        "type": "nt-quadratic",
        "coefficient": 0.06571441,
        "linear": 15,
        "applies_at_or_below": 525000,
        "flat_rates": [
          {"min": 525000, "max": 3000000, "rate_percent": 4.95},
          {"min": 3000000, "max": 5000000, "rate_percent": 5.75},
          {"min": 5000000, "max": null, "rate_percent": 5.95}
        ]
      },
      "fhb": {
        "none": true,
        "house_land_note": "A full duty exemption applies to eligible new-home house-and-land packages bought from a registered building contractor (any buyer, no cap), for contracts to 30 June 2027",
        "source_url": "https://nt.gov.au/property/home-owner-assistance/stamp-duty-exemption"
      },
      "foreign_surcharge_percent": null
    }
  }
}