Stamp Duty ACT 2026: Rates, Calculator Examples And First Home Buyer Concessions

Stamp duty in the ACT (called conveyance duty) is charged on a sliding scale that starts at A$0.28 per A$100 for owner-occupiers and A$1.20 per A$100 for other buyers, and switches to a flat A$4.54 per A$100 of the whole price above A$1,455,000. On a A$900,000 home an eligible owner-occupier pays A$28,058 and an investor pays A$31,050. From 1 July 2026, eligible first home buyers pay no duty at all, with no income test and no price cap.

Conveyance duty is usually the largest government charge in a Canberra purchase, and it is paid in cash on top of your deposit. This guide sets out the ACT Revenue Office rate tables that apply to contracts signed in 2026, works through three examples the way a stamp duty calculator for the ACT would, and explains the concessions that changed on 1 July 2026, the payment timeline and the smaller registration fees that sit alongside the duty.

• What ACT Stamp Duty Is
• ACT Stamp Duty Rates For 2026
• Owner-Occupier Vs Non Owner-Occupier Rates
• Worked Examples At A$600,000, A$900,000 And A$1.5 Million
• First Home Buyer Stamp Duty In The ACT
• Pensioner, Off-The-Plan And New Unit Exemptions
• The ACT Phase-Out Of Stamp Duty
• When Duty Is Due And How It Is Paid
• Other Government Charges Buyers Pay
• How The ACT Compares With NSW
• What Drives The Cost
• Step By Step Checklist
• Frequently Asked Questions
• The Short Version

What ACT Stamp Duty Is

In the ACT, stamp duty on property is formally called conveyance duty, and the transfer duty ACT buyers see mentioned elsewhere is the same tax. It is a one-off tax the buyer pays when a property changes hands. The ACT Revenue Office says the amount depends on the purchase price or the market value of the property, whichever is greater.

Two points catch out buyers who are used to other states. First, the rate that applies depends on the transaction date, which the Revenue Office defines as the earliest of the grant, transfer or agreement for transfer. In practice this is usually the day contracts are signed and exchanged, not settlement day. Second, the ACT runs separate scales for eligible owner-occupiers and for everyone else.

ACT Stamp Duty Rates For 2026

The current non-commercial rates are set by the ACT’s 2026 duty determination (DI2026-155), which commenced on 1 July 2026. The residential scales in that determination are the same as the table the Revenue Office publishes for transactions on or after 1 July 2025, so the brackets below apply to contracts signed from 1 July 2025 onward. Each rate is charged per A$100 or part of A$100.

Eligible Owner-Occupier Rates

Non Owner-Occupier Rates

Commercial property sits on a separate scale. Under the same 2026 determination, commercial transactions up to A$2,100,000 attract no duty, and above that a flat A$5.00 per A$100 applies to the total dutiable value. The Revenue Office’s 2026-27 budget update confirms the tax-free threshold rose by A$100,000 to A$2.1 million from 1 July 2026.

Owner-Occupier Vs Non Owner-Occupier Rates

The two scales differ only at the lower end. Above A$300,000 the marginal rates are identical, and the gap between the two bills settles at A$2,992. Above A$1,455,000 both scales use the same flat A$4.54 rate, so the difference disappears completely.

To use the owner-occupier scale, the Revenue Office requires at least one buyer to live in the home continuously for at least one year, starting within 12 months of settlement (or of the certificate of occupancy date for a new build). You claim it by entering concession code 406 on the Buyer Verification Declaration before the transfer is lodged, and the transfer must show “Residential” or “Rural” as the land use. Everyone else pays the non owner-occupier scale.

Worked Examples At A$600,000, A$900,000 And A$1.5 Million

To do the sum by hand, find the bracket your price falls into, take the fixed amount for that bracket, then add the marginal rate for every A$100 (or part of A$100) above the bracket’s lower limit. That is all a stamp duty calculator ACT buyers find online does.

The A$1,455,000 Step

At A$1.5 million the arithmetic is different. Because A$1,500,000 is above A$1,455,000, the flat rate applies to the whole price rather than just the excess: 15,000 lots of A$100 x A$4.54 equals A$68,100 for any buyer. That flat top band creates a step in the scale. Using the same tables, a A$1,455,000 home costs an owner-occupier A$63,078 in duty, while a A$1,455,100 home costs A$66,061.54, so buyers negotiating just above the threshold should run the numbers on both sides of it.

If you qualify for the Home Buyer Concession Scheme (next section), the duty on all three examples is A$0 for contracts signed from 1 July 2026.

First Home Buyer Stamp Duty In The ACT

First home buyer stamp duty ACT rules changed on 1 July 2026. The Home Buyer Concession Scheme now gives a full duty concession to eligible buyers, and the Revenue Office scheme page states there is no income threshold and no property value limit for transactions on or after that date. The concession covers homes and vacant residential land.

Who Qualifies

• Every buyer must be an individual aged 18 or over (the Commissioner can allow a younger buyer where it is fair and reasonable). Purchases through a company, trust or partnership do not qualify.
• No buyer, and no domestic partner of a buyer, can have held an interest in any other property in Australia or overseas in the five years before the transaction date. Limited exemptions exist for court orders, separation, family violence and inherited property held as executor.
• At least one buyer must live in the home as their principal place of residence continuously for at least one year, starting within one year of settlement (or of the certificate of occupancy for vacant land).

The scheme is open to anyone who has not owned property in the last five years, not only true first home buyers. A residence period can be reduced or extended only for an unforeseen circumstance such as a health issue, and the request must be made within 18 months of settlement.

What Applied Before 1 July 2026

For contracts dated 1 July 2025 to 30 June 2026, the same scheme had a household income threshold of A$250,000 in assessed taxable income (rising by A$4,600 per dependent child to A$273,000 for five or more), a property value limit of A$1,020,000 and a maximum concession of A$35,238. Above the limit, buyers paid A$6.40 per A$100 over A$1,020,000 up to A$1,455,000, or the flat A$4.54 rate less A$35,238 above that. If your contract falls in that window, those rules still apply even if you settle after 1 July 2026.

The ACT First Home Owner Grant is not available: the Revenue Office notes that FHOG payments ceased in the ACT on 1 July 2019. To work out how much to borrow now that duty is off the table, talk to one of the mortgage brokers in Canberra about deposit scenarios.

Pensioner, Off-The-Plan And New Unit Exemptions

Pensioner Duty Concession Scheme

According to the Pensioner Duty Concession Scheme page, the property value limit was removed from 1 July 2026, so eligible pensioners pay A$0 on a home or vacant land. Eligible recipients include the Age Pension (Services Australia or DVA), the Disability Support Pension for people aged at least 50, DVA Gold Card holders, and, from 1 July 2026, DVA Service Pension recipients. The 12-month Gold Card waiting period no longer applies, but the one-year residence rule still does. For contracts dated 1 July 2025 to 30 June 2026, the limit was A$1,020,000 and the maximum concession A$35,238.

Off The Plan Unit Duty Exemption

Owner-occupiers who buy an off-the-plan unit-titled property (an apartment or townhouse) pay no duty for contracts signed from 1 July 2026, with no value cap, per the Revenue Office exemption page. Between 1 July 2025 and 30 June 2026 the cap was A$1,020,000. Buyers must be individuals who live in the unit for at least a year (concession code 405).

Newly Unit Titled Duty Exemption

A new exemption from 1 July 2026 covers owner-occupiers who buy a completed, never-occupied unit directly from the developer within two years of the units plan being registered. The Revenue Office lists no value cap, requires the certificate of occupancy to have been granted and the buyer to be the first occupant, and uses concession code 408.

The ACT Phase-Out Of Stamp Duty

The ACT has a long-running plan to replace stamp duty with land-based general rates. The Revenue Office tax reform page explains that in 2012 the government began a 20-year programme to modernise the territory’s tax system, that abolition of duty is a long-term commitment over that 20-year period, and that rates are being increased to make up for cuts to conveyance duty. Insurance duty was abolished on 1 July 2016.

The practical effect for buyers is a trade-off. The Revenue Office says residential duty is being cut each year, but you can expect higher annual rates for as long as you own the property. Commentary on the 2026-27 ACT Budget by PwC notes that general rates were expected to rise by up to five per cent for residential properties, and that rates growth above the wage price index was used to fund the 2026 duty concessions. There is no published date by which duty reaches zero for every buyer.

When Duty Is Due And How It Is Paid

In the ACT, duty is assessed after registration rather than collected at settlement. The Revenue Office sets out these steps:

Payments can take up to 48 hours to be processed, and the Revenue Office does not issue receipts for BPAY or EFT, so keep your bank statement. Penalty tax may apply if the transfer is lodged late and interest applies to late payment. Your conveyancer in Canberra will normally coordinate the declaration and lodgement for you.

Other Government Charges Buyers Pay

Duty is not the only fee on the buyer’s side. The Land Titles (Fees) Determination 2026 (No 2), which commenced on 1 July 2026, sets these Access Canberra registration fees:

A buyer taking out a home loan therefore pays A$680 in transfer and mortgage registration fees on top of any duty. Lenders may also charge their own settlement and application fees. Remember to budget for moving costs too: the removalists in Canberra list is a useful place to start collecting quotes once you have a settlement date.

How The ACT Compares With NSW

Many Canberra buyers also look at Queanbeyan or Googong across the border. NSW uses a single general scale for 2026-27, published on the Revenue NSW transfer duty page, with a separate First Home Buyers Assistance Scheme. The duty figures below were calculated from each jurisdiction’s published 2026-27 rates.

The ACT is cheaper in the middle of the market, but its flat top rate makes it dearer than NSW at A$1.5 million. For first home buyers the ACT scheme is now more generous at every price point.

What Drives The Cost

• Price or market value. Duty is assessed on the higher of the two, so a below-market family sale does not reduce it.
• How you will use the property. Living in it for a year unlocks the owner-occupier scale, worth up to A$2,992 below A$1,455,000.
• Your ownership history. Not having held property for five years is what opens the full Home Buyer Concession Scheme.
• Property type. Off-the-plan units and newly unit-titled units bought by owner-occupiers now attract no duty, while houses depend on the buyer’s eligibility.
• Contract date. The version of each concession is locked in at exchange, not settlement.
• The A$1,455,000 step. Above it the flat rate applies to the whole price, adding roughly A$3,000 at the threshold.

Step By Step Checklist

1. Run your price through both scales above before making offers.
2. Check the Home Buyer Concession Scheme, pensioner and unit exemption rules against your situation using the Revenue Office eligibility checker.
3. Exchange contracts and note the date: it fixes your rates and concession version.
4. Complete the Buyer Verification Declaration with the correct land use and concession code before lodgement.
5. Make sure the transfer is lodged within 14 days of settlement.
6. Pay the Notice of Assessment within 14 days of title registration by BPAY or EFT.
7. Move in within 12 months and stay at least a year if you claimed an owner-occupier rate or concession, and keep records for at least five years.

Frequently Asked Questions

How Much Is Stamp Duty In The ACT On A A$700,000 Home?

For an eligible owner-occupier, A$700,000 falls in the A$500,001 to A$750,000 bracket: A$8,408 plus A$4.32 for each A$100 over A$500,000. That is 2,000 lots of A$100, or A$8,640, giving A$17,048. An investor pays A$11,400 plus the same A$8,640, which is A$20,040. An eligible first home buyer who signs from 1 July 2026 pays nothing under the Home Buyer Concession Scheme.

Do First Home Buyers Pay Stamp Duty In The ACT?

Not if they are eligible for the Home Buyer Concession Scheme and the contract is dated on or after 1 July 2026. From that date the scheme has no income threshold and no property value cap, so duty is A$0 on a home or vacant residential land. You must not have held an interest in property for five years and must live in the home for at least a year, starting within a year of settlement.

Is There A Stamp Duty Calculator For The ACT?

Yes. The ACT Revenue Office publishes an official conveyance duty calculator, and banks and comparison sites offer their own. Each one applies the bracket tables shown in this guide. Check that it uses the rates for your contract date and the right buyer scale.

Is ACT Stamp Duty The Same As Transfer Duty?

Yes. Stamp duty, transfer duty and conveyance duty all describe the same tax on buying property. The ACT Revenue Office uses the term conveyance duty, NSW and Queensland use transfer duty, and most buyers still say stamp duty. Whatever the name, the buyer pays it on the greater of the price and market value.

When Do You Pay Stamp Duty In The ACT?

Your conveyancer lodges the transfer within 14 days after settlement. Once Access Canberra registers the title, the Revenue Office emails a Notice of Assessment, and the duty is due 14 days after registration. Late lodgement can attract penalty tax and late payment attracts interest.

Is The ACT Abolishing Stamp Duty?

Gradually. The ACT began a 20-year tax reform programme in 2012 that cuts conveyance duty and raises general rates to replace the revenue. From 1 July 2026 many buyer groups pay no duty at all, but there is no fixed date when duty disappears for everyone, so investors still pay it.

The Short Version

• ACT stamp duty (conveyance duty) for 2026 runs from A$0.28 per A$100 for owner-occupiers and A$1.20 per A$100 for others, up to a flat A$4.54 per A$100 above A$1,455,000.
• Worked examples: A$12,728 (owner-occupier) or A$15,720 (investor) at A$600,000; A$28,058 or A$31,050 at A$900,000; A$68,100 for anyone at A$1.5 million.
• From 1 July 2026, eligible first home buyers, pensioners and owner-occupiers buying off-the-plan or newly unit-titled units pay no duty, with no price cap.
• Duty is due 14 days after title registration, paid by BPAY or EFT; budget A$496 for transfer registration and A$184 for a mortgage.
• The ACT is phasing out stamp duty in favour of higher general rates, so lower duty now usually means higher annual rates later.

If you are comparing services across the territory, the Australia services hub is a helpful starting point. This guide is general information, not legal or financial advice: confirm current figures with the ACT Revenue Office or your conveyancer before you sign.