Stamp Duty Calculator SA 2025-26 | First Home & FOS

How South Australian stamp duty works in 2025-26

Stamp duty in South Australia (sometimes called transfer duty) is the one-off state tax you pay when residential property changes hands. It is administered by RevenueSA under Schedule 1 of the Stamp Duties Act 1923 (SA), and it is assessed on the higher of the contract price or the unencumbered market value of the land.

This calculator runs the same sliding-scale schedule RevenueSA publishes on its website, and then layers on the two SA-specific levers that change most outcomes:

1. The first home buyer stamp duty relief, which from 6 June 2024 fully exempts eligible first home buyers from duty on a new home with no property value cap — but offers nothing on established homes.
2. The 7% Foreign Ownership Surcharge, which applies on top of the standard duty on the foreign-interest share of residential land.

The figure returned is the duty owed at settlement before registration — it does not include the Lands Titles Office registration fee, your conveyancer's costs, or the loan amount.

The bracket rates: from 1.0% to 5.5%

The general rate brackets used here are from Schedule 1 of the Stamp Duties Act 1923 (SA), as published by RevenueSA:

Dutiable value	Duty
up to $12,000	$1.00 per $100 (1.00%)
$12,001 – $30,000	$120 + $2.00 per $100 above $12,000
$30,001 – $50,000	$480 + $3.00 per $100 above $30,000
$50,001 – $100,000	$1,080 + $3.50 per $100 above $50,000
$100,001 – $200,000	$2,830 + $4.00 per $100 above $100,000
$200,001 – $250,000	$6,830 + $4.25 per $100 above $200,000
$250,001 – $300,000	$8,955 + $4.75 per $100 above $250,000
$300,001 – $500,000	$11,330 + $5.00 per $100 above $300,000
above $500,000	$21,330 + $5.50 per $100 above $500,000

The schedule is progressive, so each bracket only applies to the portion of value within it. A $600,000 home does not pay 5.5% on the whole price — it pays $21,330 on the first $500,000 and 5.5% on the remaining $100,000, for a total of $26,830.

First home buyer: new versus established matters

South Australia took a different path from NSW, Victoria, Queensland and WA when the state government changed first home buyer policy in mid-2024.

From 6 June 2024, eligible first home buyers in South Australia pay no stamp duty at all on:

• a brand-new home (one that has not previously been sold or occupied), or
• vacant land on which a new home will be built.

There is no property value cap on this relief — the exemption is uncapped. A $1,500,000 new build by a first home buyer still pays $0 in SA stamp duty, provided the buyer meets the eligibility tests.

The catch: the exemption does not apply to established (existing) homes. A first home buyer purchasing a $700,000 existing house in suburban Adelaide pays the full general-rate duty of $32,330, the same as any other buyer. This is the single biggest difference between SA and the other mainland states, where established homes typically attract at least a partial concession.

The other first home owner support is the First Home Owner Grant (FHOG), a separate $15,000 cash payment for eligible new-home purchases. The FHOG and the stamp duty relief are tested separately, and most first-time new-home buyers receive both.

To qualify, all buyers on the contract generally need to:

• be at least 18 years old,
• be Australian citizens or permanent residents (foreign persons cannot claim either concession),
• have never previously held a relevant interest in residential property anywhere in Australia,
• intend to occupy the home as their principal place of residence for at least six months commencing within 12 months of settlement.

If the residency requirement is not met, the relief is clawed back and the duty becomes payable.

The 7% Foreign Ownership Surcharge

The Foreign Ownership Surcharge has been part of South Australian duty law since 2018 and currently sits at 7% of the dutiable value of residential land, charged on the foreign-interest share. It is in addition to the standard general-rate duty, not instead of it.

A foreign person buying a $1,000,000 Adelaide home outright (100% foreign interest) pays:

• general-rate duty: $48,830, plus
• Foreign Ownership Surcharge: $1,000,000 × 100% × 7% = $70,000,
• for a total of $118,830.

A few things to know:

• The surcharge applies to residential land. Commercial land and primary production land are generally outside the scope, but the legal classification can be technical — confirm with RevenueSA before relying on a commercial-land exemption.
• Where the property is partly held by a domestic buyer and partly by a foreign person (for example, a 50/50 joint purchase), the surcharge is charged only on the foreign-interest share. The slider in the calculator captures this case.
• "Foreign person" is defined in the Stamp Duties Act and broadly covers people who are not Australian citizens or permanent residents, foreign companies, and trustees of foreign trusts. The definition is similar to the Commonwealth FIRB rules but not identical.
• Becoming a permanent resident after the contract date does not remove the surcharge — liability is set at the contract date.

Settlement and conveyancers: when you actually pay

In practice, you do not pay RevenueSA directly at settlement. Your conveyancer or solicitor:

1. Lodges the contract through RevenueSA Online (sometimes called RevNet),
2. Receives a duty assessment notice,
3. Pays the duty at settlement out of the funds you provide on the day, and
4. Submits the registered transfer to the Lands Titles Office.

The title cannot be registered until duty is paid, so practically speaking you cannot complete the purchase without settling the bill. Late payment (where settlement is delayed) attracts interest and may attract penalty tax under the Taxation Administration Act 1996 (SA).

It is worth budgeting an extra 1–2% of the purchase price for conveyancing, registration, search and adjustment costs on top of the duty itself.

Worked examples

1. $450,000 established home, non-FHB upgrader. General-rate bracket: $300,001 – $500,000 at 5%. Duty = $11,330 + ($450,000 − $300,000) × 5% = $18,830.

2. $700,000 new home, eligible first home buyer (Australian citizen). Full FHB exemption applies (no value cap). Duty = $0. The same buyer would also typically be eligible for the $15,000 FHOG.

3. $700,000 established home, eligible first home buyer (Australian citizen). SA does not offer an established-home concession. General-rate duty = $21,330 + ($700,000 − $500,000) × 5.5% = $32,330. This is the single biggest pitfall in SA: a first-time buyer of an existing house in Adelaide gets the same bill as any other buyer.

4. $1,200,000 new home, foreign buyer holding 100% interest. No FHB exemption (foreign buyers are excluded). General-rate duty = $21,330 + ($1,200,000 − $500,000) × 5.5% = $59,830. Foreign Ownership Surcharge = $1,200,000 × 100% × 7% = $84,000. Total = $143,830.

5. $800,000 new home, foreign-Australian joint purchase, 50% foreign interest. General-rate duty = $21,330 + ($800,000 − $500,000) × 5.5% = $37,830. Foreign Ownership Surcharge = $800,000 × 50% × 7% = $28,000. Total = $65,830.

Common pitfalls

• Assuming SA mirrors NSW's First Home Buyers Assistance. It does not. NSW exempts both new and established homes up to about $800,000 with a taper; SA gives nothing to established-home first-time buyers and an uncapped exemption to new-home first-time buyers. Treating them as similar leads to material under-budgeting.
• Confusing the $15,000 First Home Owner Grant with the stamp duty exemption. They are two separate concessions. The grant is a cash payment with its own value cap; the stamp duty exemption is a duty waiver and is currently uncapped on new homes.
• Calculating the Foreign Ownership Surcharge on the duty rather than the dutiable value. The surcharge is 7% of the value of the foreign interest, not 7% of the duty figure. A common mistake is to compute $26,830 × 7% on a $600,000 home instead of $600,000 × 7%.
• Skipping the residency requirement. The FHB relief requires the buyer to occupy the property as a principal place of residence for at least six months within the first 12 months. Renting it out from settlement disqualifies the relief and triggers a clawback.
• Foreign person status is set at the contract date. Becoming a permanent resident the week after signing does not retroactively remove the surcharge.

SA versus NSW, VIC, QLD and WA

Stamp duty rules diverge sharply between Australian states, and a figure from another state will not carry over:

• NSW — sliding scale from 1.25% to 5.5% (with a 7% premium duty above $3.6M). First Home Buyers Assistance up to about $800,000 (full or partial). Foreign purchaser surcharge 9% from January 2025.
• VIC — sliding scale from 1.4% to 6.5% (with a 6.5% top rate above about $2M). PPR concession, FHB concession up to $750,000 (full to $600,000), pensioner concession, off-the-plan dutiable-value discount. Foreign Purchaser Additional Duty 8%.
• QLD — separate home, first home and AFAD pathways. First home concession to $700,000 (full) and tapering to $800,000. AFAD 8% on foreign purchasers.
• WA — sliding scale from 1.9% to 5.15%. First Home Owner Rate of Duty with metropolitan ($500k full / $700k cap) and regional ($500k / $750k) bands. Foreign Buyers Duty 7%.
• SA — sliding scale from 1.0% to 5.5%. Uncapped FHB exemption on new homes only — nothing on established homes. Foreign Ownership Surcharge 7%.

The SA structure rewards new-build first home buyers more generously than any other state but penalises first-time buyers of established homes more heavily. The state-level diff is the single most important thing to confirm before signing.

When to talk to a professional

This calculator gives a general estimate based on public RevenueSA data. For a binding figure on a specific contract — particularly anything involving a trust, partial transfer, related-party sale, off-the-plan rebate, mixed-use land, foreign-person definition edge cases, or interaction with Commonwealth FIRB approvals — speak to a SA-licensed conveyancer or property solicitor. For loan structuring, LMI and borrowing capacity, talk to a licensed mortgage broker. Nothing on this page is personal legal, tax or financial advice.

Related calculators

• NSW stamp duty calculator — Schedule 1 transfer duty with FHBAS and foreign purchaser surcharge.
• VIC stamp duty calculator — general / PPR / FHB / pensioner / FPAD pathways under the Duties Act 2000 (Vic).
• QLD stamp duty calculator — home and first home concessions plus AFAD under the Duties Act 2001 (Qld).
• WA stamp duty calculator — FHB metro and regional bands plus 7% Foreign Buyers Duty.
• NSW land tax calculator — annual land tax once you own the property, separate from the one-off stamp duty.

Sources: RevenueSA — Calculate stamp duty · RevenueSA — Stamp duty on land not qualifying as residential or primary production land · RevenueSA — First home owners · RevenueSA — Foreign ownership surcharge · SA.GOV.AU — Property transfer fee calculator · Stamp Duties Act 1923 (SA).