For contracts entered into from 6 May 2008 to 30 June 2021
These rates apply to the purchase of dutiable property (that is not your principal place of residence) under:
- a contract entered into from 6 May 2008 to 30 June 2021
- a dutiable transaction or an acquisition of an interest in a landholder that was made pursuant to an agreement or arrangement entered into before 1 July 2021.
| Dutiable value range | Rate |
|---|---|
|
$0 - $25,000 |
1.4% of the dutiable value |
|
> $25,000 - $130,000 |
$350 plus 2.4% of the dutiable value in excess of $25,000 |
|
> $130,000 - $960,000 |
$2,870 plus 6% of the dutiable value in excess of $130,000 |
|
More than $960,000 |
5.5% of the dutiable value |
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For contracts entered into between 21 April 1998 and 5 May 2008
These rates apply to the purchase of dutiable property (that is not your principal place of residence) under contracts entered into from 21 April 1998 to 5 May 2008.
| Dutiable value range | Rate |
|---|---|
|
$0 - $20,000 |
1.4% of the dutiable value of the property |
|
> $20,000 - $115,000 |
$280 plus 2.4% of the dutiable value in excess of $20,000 |
|
> $115,000 - $870,000 |
$2,560 plus 6% of the dutiable value in excess of $115,000 |
|
More than $870,000 |
5.5% of the dutiable value |
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For contracts entered into before 21 April 1998
These rates apply to the transfer of real property (transitional rates* for contracts entered into before 21 April 1998).
| Dutiable value range | Rate |
|---|---|
|
$0 - $20,000 |
1.4% of the dutiable value of the property |
|
> $20,000 - $100,000 |
$280 plus 2.4% of the dutiable value in excess of $20,000 |
|
> $100,000 - $760,000 |
$2,200 plus 6% of the dutiable value in excess of $100,000 |
|
More than $760,000 |
$41,800 plus 5.5% of the dutiable value in excess of $760,000 |
*The transitional rates above apply to transfers of land under the Duties Act 2000 made as a result of a contract entered into before 21 April 1998.
For example, these rates apply where a transfer of land occurs after 1 July 2001 as a result of a contract entered into before 21 April 1998.
