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Stamp Duty Calculator ACT

Calculate Australian Capital Territory transfer duty on residential and investment property purchases. Includes the $1.455 million first home buyer exemption, standard duty rates, and general rate schedules for 2025–26.

2025–26 ACT duty rates FHB exemption up to $1.455M No foreign surcharge Instant calculation
🏘️ ACT Transfer Duty Calculator
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Transfer Duty Payable
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Property price
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Base duty
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Concession / exemption
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Foreign surcharge
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How Transfer Duty Works in the ACT

In the Australian Capital Territory, stamp duty is known as transfer duty and is administered by the ACT Revenue Office. It's a territory tax applied to the purchase of real property and is calculated on the greater of the purchase price or the property's unencumbered market value.

The ACT uses a tiered rate structure with marginal rates that increase with the property value. Unlike other Australian states, the ACT does not impose a foreign purchaser surcharge. The territory is also unique in offering an exceptionally generous first home buyer exemption — the highest threshold in Australia at $1.455 million.

Standard ACT Transfer Duty Rates (2025–26)

Dutiable ValueDuty Payable
$0 – $200,0001.1% of the dutiable value
$200,001 – $300,000$2,200 + 2.3% of excess over $200,000
$300,001 – $500,000$4,500 + 3.4% of excess over $300,000
$500,001 – $750,000$11,300 + 4.65% of excess over $500,000
$750,001 – $1,000,000$22,925 + 5.65% of excess over $750,000
$1,000,001 – $1,455,000$37,050 + 6.35% of excess over $1,000,000
Over $1,455,000$65,942.50 + 6.75% of excess over $1,455,000

First Home Buyer Exemption in the ACT

The ACT offers Australia's most generous first home buyer stamp duty exemption:

  • Full exemption on properties up to $1,455,000 — the highest threshold of any Australian state or territory
  • This means virtually all first home buyers in the Canberra market pay no transfer duty
  • Only properties over $1.455 million attract duty for FHB purchasers (at the top marginal rate)

To qualify, you must be an Australian citizen or permanent resident, at least 18 years old, never have owned residential property in Australia before, and intend to live in the property as your principal place of residence. The property must also be in the ACT.

Note that this is a full exemption — there is no sliding scale or phase-out below $1.455 million. All eligible first home buyers purchasing below this threshold pay $0 in stamp duty.

Worked Examples

Example 1 — First Home Buyer, $800,000 Canberra Home

ItemAmount
Purchase price$800,000
Standard duty (at $750k–$1M rate)$22,925 + 5.65% of $50,000 = $25,750
FHB exemption (under $1.455M threshold)–$25,750
Duty payable$0

This first home buyer saves almost $26,000 — the ACT exemption covers the vast majority of Canberra properties.

Example 2 — Owner-Occupier, $600,000 Home

ItemAmount
Purchase price$600,000
Duty: $11,300 + 4.65% × ($600k – $500k)$15,950
Duty payable$15,950

Standard rates apply for non-first-home buyers in the ACT.

Example 3 — Investor, $1,500,000 Property

ItemAmount
Purchase price$1,500,000
Duty (over $1.455M rate)$65,942.50 + 6.75% of $45,000 = $68,980
Duty payable$68,980

At this price point, standard rates apply to all buyers including first home buyers (since it exceeds the $1.455M threshold).

Foreign Purchaser Rules

Unlike most Australian states, the ACT does not impose a foreign purchaser surcharge on residential property acquisitions. Foreign buyers in the ACT pay the same transfer duty rates as Australian citizens and permanent residents.

However, foreign purchasers are still subject to federal restrictions through the Foreign Investment Review Board (FIRB), which requires approval for non-residents purchasing residential property in Australia. FIRB application fees apply separately from state/territory transfer duty.

Frequently Asked Questions

What is the ACT first home buyer stamp duty threshold?▾
The ACT offers a full stamp duty exemption for eligible first home buyers on residential properties up to $1,455,000 — the highest threshold of any Australian state or territory. There is no partial concession or phase-out; it's a full exemption for all purchases below this amount.
Is there a First Home Owner Grant in the ACT?▾
No — the ACT does not offer a traditional First Home Owner Grant. Instead, the territory provides the generous stamp duty exemption described above, as well as the First Home Owner Concession Scheme which provides additional support for low-to-moderate income households through subsidised loans or shared equity arrangements.
When is transfer duty paid in the ACT?▾
In the ACT, transfer duty is generally payable at settlement. The duty must be paid before the transfer can be registered with the ACT Land Titles Office. Your solicitor or conveyancer will manage the payment through the ACT Revenue Office's online system.
Does the ACT have an off-the-plan concession?▾
Yes. The ACT offers an off-the-plan concession that allows the dutiable value to be reduced by the value of construction yet to be completed at the date of contract. This can significantly reduce the duty payable on apartment purchases. The concession applies to all buyers, not just first home buyers.
Are there any duty concessions for pensioners in the ACT?▾
Yes. The ACT offers a concession for eligible pensioners and concession card holders on the purchase of a principal place of residence. The concession reduces duty payable on properties up to the general threshold and can provide substantial savings for eligible seniors downsizing or purchasing a home in the ACT.

Disclaimer: ACT transfer duty rates and first home buyer thresholds are subject to change. This calculator reflects ACT Revenue Office published rates for 2025–26 and is for estimation purposes only. Individual circumstances, property type, and concession eligibility can significantly affect actual duty payable. Always confirm figures with your conveyancer or the ACT Revenue Office before making financial decisions.

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