Stamp Duty for Nurses and Midwives: Rates and Concessions by State and Territory (as at November 2026)

Whether you work rotating shifts in a hospital or in a community or private role, stamp duty is often one of the largest upfront costs of buying a home. This guide is current as at 10 November 2026, and several states changed their rules this year, including Western Australia, the ACT and Queensland. Knowing the rate and the concession that applies before you sign can change what you can afford.

Key takeaways

• Stamp duty is set by each state and territory, so the same $800,000 purchase can cost very different amounts depending on where you buy.
• The state where you buy sets the rules, not the state where you work.
• Most concessions require you to live in the home for 6 to 12 months, so check this against your roster and contract before you buy.
• Concessions depend on first home buyer status, owner-occupier status, price and state, not on being a nurse or midwife.
• Rules and thresholds changed in 2026, so check the contract date and the rate year.

What stamp duty is and how it is calculated

Stamp duty is a state and territory tax charged when you acquire an interest in land. It is generally calculated on the dutiable value, which is usually the purchase price or the market value or unencumbered value, depending on the state.

The tax has different names around the country:

• Transfer duty: NSW, QLD and WA
• Land transfer duty: VIC
• Stamp duty on conveyances: SA and the NT
• Property transfer duty: TAS
• Conveyance duty: ACT

In NSW and QLD, the rate year is set by the contract date, or the transfer date where there is no contract.

When stamp duty is payable

In NSW, duty is generally payable within 3 months of signing the contract, or on or before settlement if that is earlier. In the NT, it is payable within 60 days after the contract is executed, with an extension available for eligible conditional agreements. Payment timing for other states and territories isn't covered here, so ask your conveyancer.

Stamp duty by state and territory

In every state below, PPR means principal place of residence, which is the home you live in.

New South Wales

Revenue NSW sets these general rates for 2026-27, as at 10 November 2026, and thresholds are adjusted each year in line with CPI. The same rates apply to owner-occupiers and investors.

NSW general transfer duty

Dutiable value Duty Up to $18,000 $1.25 per $100 (minimum $20) $18,001 to $38,000 $225 plus $1.50 per $100 over $18,000 $38,001 to $103,000 $525 plus $1.75 per $100 over $38,000 $103,001 to $387,000 $1,662 plus $3.50 per $100 over $103,000 $387,001 to $1,290,000 $11,602 plus $4.50 per $100 over $387,000 Over $1,290,000 $52,237 plus $5.50 per $100 over $1,290,000 First home buyer concession:

• No duty on a home valued at $800,000 or less, or vacant land valued at $350,000 or less. A reduced rate applies to a home under $1 million or land under $450,000.
• Neither you nor your spouse can have owned residential land in Australia or received a first home buyer exemption or concession in NSW.
• For liability dates on or after 1 July 2023, one first home owner must live there as their PPR for at least 12 continuous months, starting within 12 months after completion.

Watch for: the 2026-27 thresholds apply by contract date, and the transfer must be for the whole property.

Victoria

The State Revenue Office Victoria sets these rates, as at 10 November 2026, for contracts on or after 1 July 2021. They apply to investment properties.

Victoria general land transfer duty

Dutiable value Duty Up to $25,000 1.4% $25,001 to $130,000 $350 plus 2.4% over $25,000 $130,001 to $960,000 $2,870 plus 6% over $130,000 $960,001 to $2,000,000 5.5% of the whole dutiable value Over $2,000,000 $110,000 plus 6.5% over $2,000,000 Victoria PPR concession (contracts on or after 6 May 2008)

Dutiable value Duty Up to $25,000 1.4% $25,001 to $130,000 $350 plus 2.4% over $25,000 $130,001 to $440,000 $2,870 plus 5% over $130,000 $440,001 to $550,000 $18,370 plus 6% over $440,000 First home buyer exemption or concession:

• No duty up to $600,000 dutiable value, and a reduced amount from $600,001 to $750,000.
• Buyers must be natural persons aged 18 or over, buying at market value as their PPR, and at least one must be a citizen of Australia or New Zealand, or a permanent resident.
• You aren't eligible if you or your partner have already received a first home buyer duty exemption or concession, or have owned a home in Australia under the conditions set by the state.
• At least one buyer must live there for 12 continuous months, starting within 12 months of settlement.

Watch for: the PPR concession doesn't apply above $550,000, where general rates apply.

Queensland

The Queensland Revenue Office sets these rates, as at 10 November 2026. They apply to investment property and to buyers not eligible for a home concession.

Queensland general transfer duty

Dutiable value Duty Up to $5,000 Nil $5,001 to $75,000 $1.50 per $100 or part over $5,000 $75,001 to $540,000 $1,050 plus $3.50 per $100 or part over $75,000 $540,001 to $1,000,000 $17,325 plus $4.50 per $100 or part over $540,000 Over $1,000,000 $38,025 plus $5.75 per $100 or part over $1,000,000 First home concession:

• For contracts on or after 9 June 2024, there is no duty at $700,000 or less, with the concession reducing to nil from $800,000. It can save up to $24,525.
• For transactions on or after 1 May 2025, new homes and vacant land get a full concession with no cap on value.
• You must be 18 or over and never have held an interest in a residence anywhere in the world. You must move in within 1 year of settlement, and this can't be extended.
• For transactions from 1 August 2026, you must be an Australian citizen, a permanent resident or a specified foreign retiree.

Watch for: the rate year is set by the contract date, and demolishing the existing home before living in it disqualifies the concession.

Western Australia

RevenueWA sets these rates, as at 10 November 2026. The same general rate applies to owner-occupiers and investors.

Western Australia general transfer duty

Dutiable value Duty Up to $120,000 $1.90 per $100 or part $120,001 to $150,000 $2,280 plus $2.85 per $100 or part over $120,000 $150,001 to $360,000 $3,135 plus $3.80 per $100 or part over $150,000 $360,001 to $725,000 $11,115 plus $4.75 per $100 or part over $360,000 Over $725,000 $28,453 plus $5.15 per $100 or part over $725,000 First home owner rate, for transactions entered into on or after 7 May 2026:

• Homes: no duty up to $600,000, then $16.15 per $100 or part from $600,001 to $800,000.
• Vacant land: no duty up to $450,000, then $20.14 per $100 or part from $450,001 to $550,000.
• Above those caps the general rate applies. The rate no longer depends on first home owner grant value caps.

Watch for: if you aren't pre-approved before settlement, you pay the general rate and then apply for reassessment and a refund. If you stop being eligible, you must notify the Commissioner within 30 days.

South Australia

RevenueSA sets these rates, as at 10 November 2026. The same scale applies to owner-occupiers and investors.

South Australia stamp duty on a conveyance

Dutiable value Duty Up to $12,000 $1.00 per $100 or part $12,001 to $30,000 $120 plus $2.00 per $100 over $12,000 $30,001 to $50,000 $480 plus $3.00 per $100 over $30,000 $50,001 to $100,000 $1,080 plus $3.50 per $100 over $50,000 $100,001 to $200,000 $2,830 plus $4.00 per $100 over $100,000 $200,001 to $250,000 $6,830 plus $4.25 per $100 over $200,000 $250,001 to $300,000 $8,955 plus $4.75 per $100 over $250,000 $300,001 to $500,000 $11,330 plus $5.00 per $100 over $300,000 Over $500,000 $21,330 plus $5.50 per $100 or part over $500,000 First home buyer relief:

• For contracts from 15 June 2023, relief covers a new home, an off-the-plan apartment or vacant land to build a new home. Established homes aren't listed as eligible.
• For contracts on or after 6 June 2024, full relief is available regardless of property value.
• Each buyer must be a natural person aged 18 or over, and you can't have previously held a relevant interest in Australian residential property (contracts from 13 February 2025).
• All buyers must live there as their PPR for at least 6 continuous months, starting within 12 months of settlement for a new home.

Watch for: if you didn't claim relief at settlement, you must apply for a refund within 5 years of settlement.

Tasmania

The State Revenue Office Tasmania sets these rates, as at 10 November 2026, for transfers on or after 21 October 2013. The same scale applies to owner-occupiers and investors.

Tasmania property transfer duty

Dutiable value Duty Up to $3,000 $50 $3,001 to $25,000 $50 plus $1.75 per $100 or part over $3,000 $25,001 to $75,000 $435 plus $2.25 per $100 over $25,000 $75,001 to $200,000 $1,560 plus $3.50 per $100 over $75,000 $200,001 to $375,000 $5,935 plus $4.00 per $100 over $200,000 $375,001 to $725,000 $12,935 plus $4.25 per $100 over $375,000 Over $725,000 $27,810 plus $4.50 per $100 or part over $725,000 First home buyer relief:

• The exemption applied to established homes valued at $750,000 or less that settled from 18 February 2024 to 30 June 2026 inclusive. New homes didn't qualify.
• It is not available for settlements after 30 June 2026, so standard duty applies.

Watch for: the value includes chattels.

Australian Capital Territory

The ACT Revenue Office sets these rates for 2026-27, as at 10 November 2026. Residential marginal rates are unchanged from the previous year.

ACT conveyance duty

Eligible owner-occupier transaction Not an eligible owner-occupier transaction Up to $260,000: $0.28 per $100 or part Up to $200,000: $1.20 per $100 or part $260,001 to $300,000: $728 plus $2.20 per $100 over $260,000 $200,001 to $300,000: $2,400 plus $2.20 per $100 over $200,000 $300,001 to $500,000: $1,608 plus $3.40 per $100 over $300,000 $300,001 to $500,000: $4,600 plus $3.40 per $100 over $300,000 $500,001 to $750,000: $8,408 plus $4.32 per $100 over $500,000 $500,001 to $750,000: $11,400 plus $4.32 per $100 over $500,000 $750,001 to $1,000,000: $19,208 plus $5.90 per $100 over $750,000 $750,001 to $1,000,000: $22,200 plus $5.90 per $100 over $750,000 $1,000,001 to $1,455,000: $33,958 plus $6.40 per $100 over $1,000,000 $1,000,001 to $1,455,000: $36,950 plus $6.40 per $100 over $1,000,000 Above $1,455,000: flat $4.54 per $100 on the total value Above $1,455,000: flat $4.54 per $100 on the total value Home Buyer Concession Scheme, from 1 July 2026:

• The property price cap and income threshold were removed, so an eligible buyer may receive a full duty concession at any value.
• All buyers (individuals aged 18 or over) and their domestic partners must not have owned property in the last five years.
• At least one buyer must own and live in the home as their PPR for at least 12 months, starting within one year of settlement. The scheme isn't limited to first home buyers.

Watch for: an eligible owner-occupier transaction needs one buyer to live there continuously for at least one year, starting within one year of completion.

Northern Territory

The Territory Revenue Office sets these rates, as at 10 November 2026. The same rates apply to owner-occupiers and investors.

Up to $525,000, duty is worked out by a formula: 0.06571441 multiplied by V squared, plus 15 multiplied by V. V is the dutiable value divided by 1,000, and the answer is in dollars.

Northern Territory stamp duty on conveyances

Dutiable value Duty Up to $525,000 Formula above Above $525,000 and below $3 million 4.95% of the whole dutiable value $3 million to below $5 million 5.75% $5 million and above 5.95% First home buyer concession:

• No other general first home buyer stamp duty concession was identified.
• A House and Land Package Exemption may apply, and it isn't limited to first home buyers (see the new home section below).

Watch for: a Senior, Pensioner and Carer Concession exists, so ask your conveyancer about it if relevant.

What you would pay on an $800,000 home

On an $800,000 purchase, duty ranges from nil to $43,070 depending on the state, your status and the property type. These figures are illustrative. We calculated them from the rates above, assuming a price equal to the dutiable value and no other concessions or surcharges, and they are not published by the revenue offices.

Table A: duty on $800,000, general rate or owner-occupier rate

State Investor or no concession Owner-occupier rate NSW $30,187 $30,187 VIC $43,070 $43,070 QLD $29,025 $21,850 WA About $32,316 About $32,316 SA $37,830 $37,830 TAS $31,185 $31,185 ACT $25,150 $22,158 NT $39,600 $39,600 Table B: duty for a first home buyer on $800,000

State Established home New home or house and land NSW Nil (the $800,000 threshold is inclusive) Nil VIC $43,070 (above the $750,000 limit) $43,070, though the off-the-plan concession may reduce it, subject to conditions QLD $21,850 (the home concession rate applies) Nil WA $32,300 $32,300 SA $37,830 (not covered) Nil for a new home, off-the-plan apartment or vacant land TAS $31,185 $31,185 ACT Nil (eligible buyer, five year ownership test and 12 months residence) Nil NT $39,600 Nil only for a qualifying house and land package At $800,000, the same first home buyer could pay nothing in NSW, Queensland (new home), SA (new home) and the ACT, and more than $30,000 in Victoria, WA, Tasmania, SA (established) and the NT. In Victoria, as an illustrative example at the general rate, a first home buyer exemption saves $30,770 on a $595,000 home, and duty without the concession on $700,000 would be $37,070.

A stamp duty checklist for nurses and midwives

Six checks will tell you which rules apply to a purchase. Work through them in order before you make an offer.

1. Start with the state where you plan to buy. It sets the rates and concessions, whatever state you work in.
2. Check whether the home is new or established, as several concessions cover only new homes or vacant land (QLD new home concession, SA relief, NT house and land package exemption, WA and NSW off-the-plan rules).
3. Check the price against the thresholds, as some concessions stop or reduce at set values (for example NSW $800,000, Victoria $600,000 to $750,000, Queensland to $800,000, WA $600,000 to $800,000).
4. Check your own and your partner's property history, as NSW, Victoria, SA and the ACT look at prior ownership by you or your partner.
5. Check the residence condition against your roster, contract or any planned move, as most concessions need you to live in the home for 6 to 12 months continuously, starting within 12 months of settlement or completion.
6. Check the contract date and the rate year, as NSW and Queensland set the rate year by the contract date.

The concessions depend on your situation and the property. It's also worth mentioning that we haven't found a stamp duty concession specific to nurses. Grants are separate from stamp duty.

Off-the-plan and new home concessions

Several states reduce duty on new properties, and NSW offers a deferral only. A deferral delays the bill but doesn't reduce it.

• NSW (deferral): a buyer who intends to live in an off the plan home may defer duty for up to 12 months. Duty is payable at the earliest of 15 months after signing, completion and settlement, or assignment of any part of the contract.
• VIC (reduction): buyers who qualify for the PPR concession or first home buyer concession can deduct construction costs after the contract date, where the reduced value is $550,000 or less (PPR) or $750,000 or less (first home buyer).
• VIC temporary (reduction): for strata contracts with common property entered into on or after 21 October 2024 and before 21 April 2027. It is open to investors, has no value threshold and doesn't reduce foreign purchaser additional duty.
• QLD (reduction): new home and vacant land concessions give a full concession with no value cap, for transactions on or after 1 May 2025.
• WA (reduction): for strata and community titles dwellings under agreements from 12 March 2026 to 30 June 2028. Concessions are capped at $50,000, and can reach 100% of duty at $800,000 or less for pre-construction agreements.
• SA (reduction): first home buyer relief covers new homes, off-the-plan apartments and vacant land.
• ACT (reduction): from 1 July 2026, the price cap was removed from the off-the-plan unit duty exemption, and a Newly Unit Titled Duty Exemption was introduced for owner-occupiers.
• NT (exemption): a House and Land Package Exemption applies to contracts signed between 1 July 2022 and 30 June 2027, with no means test or value cap. At least one applicant must live there as their PPR for at least 6 continuous months, starting within 12 months of completion.

Foreign purchaser surcharges

Foreign purchaser surcharges are charged on top of duty, and concessions don't always remove them. They apply to a small group of buyers.

State Surcharge NSW 9% of dutiable value, for transactions from 1 January 2025 VIC 8%, on the foreign purchaser's share, excluding concessions QLD 8% additional foreign acquirer duty on residential land WA 7% SA 7% TAS 8% for residential property ACT No purchaser surcharge, but a 0.75% yearly land tax surcharge applies from 1 July 2018 NT None identified Who counts as a foreign purchaser differs by state, so check with your conveyancer.

Owner-occupiers and investors

Investors pay general rates wherever a concession needs you to live in the property.

• NSW, SA, TAS and the NT apply the same general scale to investors and owner-occupiers.
• Victoria's PPR concession, Queensland's home concession, WA's PPR rate up to $200,000 and the ACT's owner-occupier table all require you to live there.
• Victoria's temporary off-the-plan concession is open to investors, and WA's off-the-plan concession isn't limited to owner-occupiers.
• The NSW off the plan deferral is for your PPR only.

What changed in 2026

Date State Change 12 March 2026 WA Off-the-plan concession extended to 30 June 2028 and expanded 7 May 2026 WA New first home owner rate (no duty to $600,000 for homes, $450,000 for vacant land) 30 June 2026 TAS First home buyer duty exemption for established homes ended for settlements after 30 June 2026 1 July 2026 ACT Price cap and income threshold removed from the Home Buyer Concession Scheme 1 July 2026 NSW 2026-27 thresholds apply (adjusted for CPI) 1 August 2026 QLD Home and first home concessions need citizen, permanent resident or specified foreign retiree status 22 October 2026 QLD Boost to Buy and Help to Buy participants can access home concessions 21 April 2027 VIC Temporary off-the-plan concession applies to contracts before this date Common mistakes to avoid:

• Not checking the contract date or rate year, which sets the rates in NSW and Queensland.
• Buying just over a price cap, such as $800,000 in NSW, where a concession stops.
• Not meeting the residence condition, which usually means living there continuously for a set period.
• Assuming a concession covers established homes when it only covers new ones, as in SA.
• Forgetting that a foreign purchaser surcharge can still apply alongside concessions in NSW and Victoria.

Checking duty and concessions before you make an offer gives you more options. Book an appointment at a time that suits your roster, and bring the contract of sale or property details.

This article is general information only and doesn't consider your personal circumstances. Stamp duty rates, concessions and eligibility rules change and depend on your contract date. Speak with your conveyancer or solicitor before you buy.

Frequently Asked Questions