How is ACT stamp duty calculated?

ACT uses graduated brackets applied to the dutiable value. Rates are generally lower than mainland states due to the ongoing transition to land tax. Use the ACT Revenue Office calculator for exact figures.

Stamp Duty ACT · Free Guide · Updated April 2026

Stamp Duty in the ACT — What You’ll Actually Pay

Q: How does stamp duty work in the ACT?

The ACT is gradually phasing out conveyance duty and replacing it with broad-based land tax over a 20-year transition that began in 2012. Rates are lower than most mainland states but still apply. The Home Buyer Concession Scheme offers full or partial duty relief for eligible buyers based on household income and property value.

Q: What is the Home Buyer Concession Scheme in the ACT?

The ACT Home Buyer Concession Scheme (HBCS) provides full or partial conveyance duty concession for eligible buyers (not just first home buyers), income-tested against household gross income. Eligibility requires you have not owned property in the last 2 years, meet income caps, and occupy as principal residence.

The ACT is phasing out conveyance duty gradually over a 20-year transition to land tax. Rates are lower than most states. The Home Buyer Concession Scheme offers full or partial duty relief for eligible buyers — income-tested, not just for first home buyers. Here’s how it works, with a worked example and ACT Revenue Office citations.

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Last reviewed: April 2026 · Verify current rates at ACT Revenue Office

Quick Answer

How much stamp duty do home buyers pay in the ACT in 2026?

The ACT is phasing out conveyance duty over a 20-year transition to broad-based land tax, started in 2012. Rates are generally lower than mainland states. The Home Buyer Concession Scheme provides full or partial duty concession for eligible buyers (not just first home buyers), income-tested against household gross income. The ACT does not impose a state-level foreign buyer surcharge. Standard duty on a $750,000 Canberra home is approximately $20,500. Verify with the ACT Revenue calculator.

Home Buyer Concession Scheme — income-tested, not just FHB
No state foreign buyer surcharge (federal FIRB fees still apply)
Conveyance duty rates lower than mainland states (phasing out)
Must occupy as principal residence for at least 1 year

Duty for eligible HBCS buyers under income cap

20yr

Transition from stamp duty to broad-based land tax

State foreign buyer surcharge (federal FIRB still applies)

How conveyance duty works in the ACT

ACT stamp duty (formally conveyance duty) is administered by the ACT Revenue Office. Since 2012, the ACT has been gradually phasing out conveyance duty and shifting to broad-based land tax (paid annually by all property owners). This is a 20-year transition, meaning duty rates have been falling each year. Duty is calculated on the dutiable value using graduated rate brackets.

Home Buyer Concession Scheme (HBCS)

Unlike most states’ first-home-only schemes, the ACT’s Home Buyer Concession Scheme is open to any eligible buyer who has not owned property in the last 2 years. Eligibility is income-tested against household gross income (thresholds vary by number of dependents, typically around $170,000 for 0 dependents). Eligible buyers pay no or substantially reduced duty, subject to property value and income criteria.

Occupancy requirement

HBCS requires you occupy the property as your principal place of residence for at least 1 year continuously, starting within 12 months of settlement. Renting the property out, or not moving in, triggers a clawback of the concession. The ACT Revenue Office actively audits compliance.

No foreign buyer surcharge (state level)

The ACT does not currently impose a state-level foreign buyer stamp duty surcharge on residential property — one of only two Australian jurisdictions (alongside NT) without one. Federal FIRB application fees still apply to foreign purchasers, scaling with property value.

Worked example — $750,000 Canberra home

A standard buyer purchasing a $750,000 home in Canberra pays approximately $20,500 in conveyance duty using the ACT’s 2026 graduated brackets (rates vary as transition continues). An eligible HBCS buyer within the income cap may pay $0 or a substantially reduced amount. A foreign buyer pays the same standard duty plus federal FIRB fees. Verify your exact scenario at the ACT Revenue calculator.

⚠ Rates change annually — ACT duty is on a transition schedule

ACT conveyance duty rates fall each year as part of the long-term transition to broad-based land tax. HBCS income thresholds and property value caps are also updated regularly. Before committing to a purchase, verify current rates and HBCS eligibility at the ACT Revenue Office. This guide is general information, not financial or legal advice.

Common mistakes

Where ACT buyers trip up

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Not realising HBCS is income-tested

Unlike other states’ FHB schemes, ACT HBCS applies an income cap on household gross income. Dual-income couples may find their combined income exceeds the cap even at average wages. Confirm eligibility before relying on it in your budget.

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Forgetting annual rates change

ACT rates fall each year on a multi-year schedule. If you budgeted off last year’s published rate, you may over-estimate duty. Check the current year’s brackets just before contract.

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Missing the 1-year occupancy trap

HBCS requires 1 year continuous principal-residence occupancy. Short-term renting, work relocation or holiday rental use can trigger a clawback of the full concession plus interest.

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Planning around phase-out but buying before full transition

The ACT transition began in 2012 and stamp duty is still being collected. Don’t assume duty will be zero by the time you settle — the phase-out runs for years yet.

Common questions

ACT stamp duty FAQ

The ACT is gradually phasing out conveyance duty (stamp duty) and replacing it with broad-based land tax over a 20-year transition that began in 2012. Rates are lower than most mainland states but still apply at settlement. The Home Buyer Concession Scheme offers full or partial relief for eligible buyers.

The ACT HBCS is open to any eligible buyer (not just first home buyers) who has not owned property in the last 2 years. It’s income-tested against household gross income. Property must be occupied as principal residence for at least 1 year. Verify at ACT Revenue Office.

The ACT does not currently impose a state-level foreign buyer stamp duty surcharge. Federal FIRB application fees still apply to foreign purchasers, scaling with property value.

Using the ACT’s current graduated brackets, a $750,000 home attracts approximately $20,500 in conveyance duty. An eligible HBCS buyer may pay substantially less, or nothing. Verify at the ACT Revenue calculator.

Stamp Duty in the ACT — What You’ll Actually Pay

How much stamp duty do home buyers pay in the ACT in 2026?

⚠ Rates change annually — ACT duty is on a transition schedule

Where ACT buyers trip up

ACT stamp duty FAQ

Next steps

Model your exact ACT stamp duty with a specialist