Australian Capital Territory (ACT) Stamp Duty

For most home buyers in the ACT, the excitement of finding a new place often fades once the extra costs start adding up. One of these is the Australian Capital Territory’s stamp duty.

Stamp duty, a government tax on property transfers, tends to surprise many. Not because it’s hidden, but because few really understand how it works.

Knowing what it is, when it applies, and whether you qualify for exemptions or discounts can help you plan ahead and lighten the load.

Understanding Stamp Duty

Stamp duty, better known as conveyance duty in the ACT, is a government-imposed tax charged when property is purchased or transferred. 

It applies to many property types, including homes, investment properties, vacant land and certain lease arrangements. It’s a one-off payment that goes straight to the ACT Revenue Office and helps fund things like roads, schools, and hospitals.

Home buyers in the ACT must submit the conveyance duty forms to Canberra Access within 14 days of settlement. After the ACT Revenue Office sends a Notice of Assessment, you then have 14 days to pay the stamp duty.

Stamp Duty in the Australian Capital Territory

The ACT offers a unique stamp duty system. Unlike other states, it provides generous owner-occupier discounts and uses a sliding scale model that can favour lower-income buyers.

Here, stamp duty is calculated using a progressive rate system. So the more your property is worth, the higher the stamp duty. 

The tax is worked out using dutiable value, the larger amount between what you pay for the property and its market value.

For example:

• A property worth $450,000 might attract a stamp duty of around $9,200.

• A property valued at $850,000 could have a duty closer to $20,500. 

These numbers are only estimates. The actual amount can change depending on any concessions or exemptions you qualify for. To get a more accurate calculation for your situation, visit the  ACT Revenue Office website 

Current Australian Capital Territory Stamp Duty Rates

Residential Owner-Occupier Duty Rates

For owner-occupier purchases, the duty rates are as follows:

• Up to $260,000: $0.28 per $100 or part thereof (reduced from $0.40 per $100)

• $260,001 to $300,000: $728 plus $0.40 per $100 or part thereof above $260,000

• $300,001 to $500,000: $1,028 plus $0.60 per $100 or part thereof above $300,000

• $500,001 to $750,000: $2,028 plus $1.00 per $100 or part thereof above $500,000

• $750,001 to $1,000,000: $4,028 plus $1.50 per $100 or part thereof above $750,000

• $1,000,001 to $1,499,999: $7,528 plus $2.00 per $100 or part thereof above $1,000,000

• $1,500,000 and over: $17,528 plus $3.40 per $100 or part thereof above $1,500,000

Commercial Property Duty Rates

For commercial property transactions:

• Up to $2,000,000: No duty payable

• Over $2,000,000: A flat rate of $5.00 per $100 applied to the total transaction value.

A quick example:

If you’re buying a $700,000 home, you’ll pay roughly $16,480 in stamp duty (unless you qualify for a concession).

How Australian Capital Territory’s Stamp Duty Is Different

Stamp duty has been around for decades, and while every state and territory in Australia has its own version, the ACT is sort of a trendsetter, as it’s gradually phasing stamp duty out altogether as part of its broader tax reform.

The ACT’s tax reform plan began in 2012 and is currently expected to continue until 2032. The ACT Government wants to shift from taxing property purchases (like stamp duty) to taxing property ownership (through higher land tax rates). 

So, instead of paying a big one-time tax, buyers will pay smaller, ongoing land-based charges.

It aims to make housing more accessible for first-home buyers and moderate-income earners. That means more concessions, fewer costs at the lower end of the market, and some genuinely useful exemptions if you qualify.

Australian Capital Territory Stamp Duty: Concessions and Exemptions

1. Home Buyer Concession Scheme (HBCS)

This is the most popular concession in the ACT, and it reduces or even wipes out stamp duty if you meet the criteria.

To qualify, you need to:

• Be at least 18 years old and an Australian citizen or permanent resident.

• Have a gross income below the set threshold (varies depending on the number of dependents).

• Move in within 12 months of settlement and live there continuously for at least a year.

As of 2025, there’s no longer a property price cap under this scheme, which means you can access the concession no matter how much your home costs, provided you meet the income and residency requirements.

2. Special Family Violence Exemption

• If you are escaping domestic or family violence, you may qualify for the HBCS even if you have previously owned property.

• This exemption allows victims to secure a safe home without being restricted by the usual property ownership rules.

3. Off-the-Plan Apartment Purchase Concession

To encourage new housing development, the ACT Government offers a stamp duty exemption for off-the-plan units purchased between 1 July 2025 and 30 June 2026.

This applies to:

• Unit-titled properties (apartments or townhouses),

• Contracts exchanged during the eligibility period, and

• At least one buyer occupies the property continuously for 12 months.

The property value cap is $1,020,000, and this exemption can apply even if you’ve previously owned property, as long as the purchase meets the specific criteria.

4. Deferred Duty

The Deferred Duty option allows eligible buyers, particularly first-home buyers, to postpone paying stamp duty in order to reduce upfront costs. 

The initial deferral is up to 5 years after which duty becomes payable and the full payment must be made within 10 years, including interest. The deferred amount must be at least $1,000, and property value limits apply.

Those who qualify for the HBCS or meet the First Home Owner Grant (FHOG) requirements are also eligible.

This is especially helpful if you’re juggling rent or construction payments alongside your new property purchase.

5. Pensioner Duty Concession Scheme (PDCS)

For older homeowners looking to downsize into smaller, manageable spaces, this scheme offers a major discount or full exemption to stamp duty.

To be eligible, you must:

• Hold an ACT Pensioner Concession Card.

• Be selling your current home and buying a smaller, lower-value property.

• Complete both transactions within 12 months of each other.

It’s a great way for retirees to free up equity without losing money to taxes.

6. Disability and Trust Concessions

If a home is being purchased for or on behalf of a person with a disability, stamp duty may be waived or reduced depending on the arrangement.

This applies to purchases through trusts, guardianships, or other disability-related structures.

Each case is assessed individually, so it’s best to check eligibility directly with the ACT Revenue Office.

7. Government Land Release Concessions

There are special, time-limited stamp duty concessions available if you buy land through an ACT Government land release program, such as in new suburbs or estates.

These are introduced to boost housing supply in growing areas. You can keep track of current offers via the Suburban Land Agency.

8. Transfers Between Partners or Family Members

Some property transfers between close family members can be exempt from stamp duty:

• Marriage or De Facto Relationship Breakdown: If you’re transferring property due to a divorce or separation, you may be fully exempt from paying stamp duty, as long as it is done under a formal court order, financial agreement, or consent order. This ensures that assets can be divided fairly without additional tax burden.

• Transfers Between Domestic Partners: If property is being transferred between partners (for example, adding your spouse’s name to the title), this transfer is generally exempt as long as it’s your principal place of residence.

• Deceased Estate Transfers: If you inherit property because a loved one has passed away, there’s no stamp duty payable on that transfer. This exemption applies when the property passes to a beneficiary named in the will or transferred according to intestacy laws.

• Family Court or Relationship Agreements: Transfers made under Family Court orders, binding financial agreements, or domestic relationship agreements are also exempt from duty, so that property settlements don’t attract extra costs.

9. Charitable and Community Purpose Exemptions

Properties transferred to a registered charity or community organisation for public or non-profit use may also be exempt from stamp duty.

This applies when the property is used for genuine charitable purposes, like community housing or welfare services.

Stamp Duty on Investment Properties in the ACT

In the ACT, if you’re buying property as an investment rather than to live in (owner-occupier), you’ll likely pay full stamp duty. That means paying more upfront and possibly borrowing less from the bank.

Stamp duty isn’t normally tax-deductible, but you can add it to the property’s purchase price, which can affect capital gains tax when you sell. Even though some stamp duty rates have been slightly reduced, investors may face higher yearly land charges as the ACT continues its tax reforms.

Applying for a Concession or Exemption

Before settlement, it’s a good idea to be prepared if you hope to reduce your stamp duty through a concession or exemption. Follow these steps to make the process easier:

1. See if you qualify: Look into the eligibility rules on the ACT Revenue Office website, or get advice from a mortgage professional.

2. Prepare necessary paperwork: Typical documents like ID, proof of income, and property details may be required

3. File the request: Your conveyancer or solicitor can submit the concession or exemption as part of the settlement, making sure all forms are correct.

4. Check approval: Make sure that the concession or exemption has been processed before the payment deadline for stamp duty.

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