ACT Stamp Duty Explained. Rates Concessions and How to Calculate It

The ACT has been gradually phasing out conveyance duty for the last decade as part of a long-term tax reform program, replacing duty revenue with broader-based general rates. Two parallel duty schedules apply in 2026: a lower owner-occupier rate and a higher non-owner-occupier rate. The Home Buyer Concession Scheme delivers full or partial duty relief for eligible buyers within an income and property value cap, and a separate off-the-plan unit duty exemption applies to owner-occupier apartment purchases. This guide walks through the 2025-26 schedule, the concessions and how the calculation actually works.

AgentBridge publishes this for buyers and developers active in Canberra who need an accurate duty figure for budgeting. Figures are sourced directly from the ACT Revenue Office and current as at 22 May 2026.

What Stamp Duty Is in the ACT

Conveyance duty (the formal name in the ACT) is a territory tax on the dutiable value of a property transfer. The dutiable value is the higher of the consideration paid or the unencumbered market value of the property. The ACT Revenue Office administers the tax under the Duties Act 1999.

The buyer pays the duty. It falls due within 14 days of execution of the conveyance instrument for paper transactions, or earlier where the electronic lodgement network applies. In practice, conveyance duty is settled at or before settlement.

The ACT operates 2 separate rate schedules for non-commercial property. An eligible owner-occupier rate applies to buyers who will occupy the property as their principal place of residence. A non-owner-occupier rate (higher) applies to investment and commercial transactions and to PPR purchases over the eligibility threshold.

The 2026 ACT Stamp Duty Rate Schedule

Two schedules apply for non-commercial property. Both took effect on 1 July 2025.

Eligible Owner-Occupier Rate. Applies to buyers acquiring the property as their principal place of residence (regardless of first home buyer status), with transactions up to $1,455,000 receiving the concessional rate structure.

Property Value Bracket	Duty Rate
$0 to $260,000	$0.28 per $100
$260,001 to $300,000	$728 plus $2.20 per $100 over $260,000
$300,001 to $500,000	$1,608 plus $3.40 per $100 over $300,000
$500,001 to $750,000	$8,408 plus $4.32 per $100 over $500,000
$750,001 to $1,000,000	$19,208 plus $5.90 per $100 over $750,000
$1,000,001 to $1,455,000	$33,958 plus $6.40 per $100 over $1,000,000
Over $1,455,000	Flat $4.54 per $100 applied to total dutiable value

Non-Owner-Occupier Rate. Applies to investment property and non-eligible purchases.

Property Value Bracket	Duty Rate
$0 to $200,000	$1.20 per $100
$200,001 to $300,000	$2,400 plus $2.20 per $100 over $200,000
$300,001 to $500,000	$4,600 plus $3.40 per $100 over $300,000
$500,001 to $750,000	$11,400 plus $4.32 per $100 over $500,000
$750,001 to $1,000,000	$22,200 plus $5.90 per $100 over $750,000
$1,000,001 to $1,455,000	$36,950 plus $6.40 per $100 over $1,000,000
Over $1,455,000	Flat $4.54 per $100 applied to total dutiable value

The flat rate band above $1,455,000 is unusual: it applies $4.54 per $100 to the total dutiable value, not just the amount over the threshold. This produces a small reduction in marginal duty at the top end as part of the ACT's reform program.

Worked Example. Calculating Duty on a $750k and $1.5M Purchase

Two worked examples show how the bracket method works in practice.

Example 1. $750,000 owner-occupied home in Belconnen.

Using the eligible owner-occupier rate, the $750,000 purchase sits at the top of the $500,001 to $750,000 bracket. Duty is $8,408 plus $4.32 per $100 over $500,000.

The amount over $500,000 is $250,000. At $4.32 per $100 the variable component is $10,800. Total duty payable is $8,408 plus $10,800, or $19,208.

This sits well below the Home Buyer Concession Scheme cap of $1,020,000 (refer below), so an eligible HBCS applicant would pay $0 duty.

Example 2. $1,500,000 investment apartment in Inner North.

Using the non-owner-occupier rate, the $1,500,000 purchase sits above the $1,455,000 threshold, so the flat $4.54 per $100 rate applies to the total dutiable value.

$4.54 per $100 on $1,500,000 is $68,100. Total duty payable is $68,100.

The ACT does not impose a separate foreign purchaser surcharge, so no additional duty applies to a foreign buyer at this price. Refer below.

First Home Buyer Concession or Exemption. Who Qualifies and What You Get

The ACT Home Buyer Concession Scheme (HBCS) delivers full or partial duty relief based on the buyer's household income and the property value. It is not limited to first home buyers, but recipients cannot have owned residential property in the previous 5 years.

Property value caps (from 1 July 2025).

• Full duty exemption for dutiable values up to $1,020,000.
• Partial concession for dutiable values above $1,020,000, capped at a maximum benefit of $35,238.

Household income tests. Buyers must meet a household gross income test (with thresholds adjusted annually). Indexing places the cap in the broad $170,000 to $260,000 range depending on family composition. Confirm current income caps with the ACT Revenue Office before relying on the scheme.

To qualify, all buyers must be natural persons aged 18 or over, at least one applicant must be an Australian citizen or permanent resident, and no applicant (or their domestic partner) can have owned residential property in Australia in the 5 years prior to the contract date. At least one applicant must occupy the property as their principal place of residence for a continuous period of 1 year, commencing within 12 months of settlement.

Pensioner Duty Concession Scheme (PDCS). Eligible pensioners and people with disabilities receive a similar concession. Property value cap is also $1,020,000 (full exemption) with partial concession above. Specific eligibility tests apply.

Off-the-Plan Unit Duty Exemption

A specific exemption applies to off-the-plan owner-occupier purchases of unit-titled apartments and townhouses. For contracts exchanged on or after 1 July 2025, eligible owner-occupier off-the-plan purchases attract no duty for dutiable values up to $1,020,000. Above that threshold, standard owner-occupier duty applies on the full value (no concession).

To qualify, the property must be a unit-titled apartment or townhouse, the buyer must contract before construction is complete, the buyer must be a natural person and at least one applicant must be an Australian citizen or permanent resident, the buyer must occupy the property as their principal place of residence for a continuous period of 1 year commencing within 12 months of completion, and the buyer must not have owned residential property in the previous 5 years (or meet equivalent eligibility under the scheme).

The off-the-plan unit exemption is generally more favourable than the HBCS for eligible buyers because it has no household income cap.

Foreign Purchaser Surcharge

The ACT does not currently impose a foreign purchaser duty surcharge. This is one of only 2 Australian jurisdictions (alongside the Northern Territory) without a residential property surcharge for foreign buyers.

Foreign buyers acquiring residential property in the ACT still need Foreign Investment Review Board (FIRB) approval and pay FIRB application fees, but no additional state or territory duty applies.

Other Concessions Worth Knowing

Several other conveyance duty concessions and exemptions exist in the ACT.

Pensioner Duty Concession Scheme. Detailed above.

Disability Duty Concession Scheme. Eligible people with disabilities receive a concession similar to the PDCS.

Spousal and de facto transfers. Transfers of an interest in a principal place of residence between spouses or domestic partners are generally exempt, subject to specific occupation and ownership conditions.

Family Court and binding financial agreement transfers. Transfers ordered by a court or under a binding financial agreement following separation are exempt.

Deceased estate transfers. Transfers to a beneficiary in accordance with a will or under the laws of intestacy attract nominal duty only.

Crown lease transactions. The ACT operates a leasehold land system rather than freehold. Conveyance duty applies to transactions on Crown leases on the same basis as freehold transfers in other states.

How and When You Pay

Conveyance duty in the ACT is assessed by the ACT Revenue Office based on the executed conveyance instrument. Most transactions are processed electronically through the ACT Revenue Office's online services or through the national electronic lodgement network (PEXA).

Duty must be paid before the conveyance can be lodged at the Land Titles Office. In practice, payment is settled through the buyer's conveyancer at settlement, drawn from the buyer's settlement funds.

The strict legal deadline is 14 days from execution of the conveyance instrument for paper-based transactions. Electronic transactions are settled at the time of lodgement. Late payment attracts interest and penalty tax.

Speak to a licensed conveyancer for advice on timing and any concessions that may apply to your specific purchase.

Frequently Asked Questions

What is the ACT Home Buyer Concession Scheme cap in 2026? The HBCS provides a full duty exemption for properties up to $1,020,000 (effective 1 July 2025), with a partial concession above that capped at a maximum benefit of $35,238. Buyers must meet income tests and cannot have owned residential property in the previous 5 years.

Does the ACT have a foreign buyer stamp duty surcharge? No. The ACT does not currently impose a foreign purchaser duty surcharge. Foreign buyers still need FIRB approval and pay FIRB fees, but no additional territory duty applies.

Are off-the-plan apartments exempt from stamp duty in the ACT? Yes, for eligible owner-occupier buyers. Off-the-plan unit-titled apartments and townhouses with a dutiable value up to $1,020,000 attract no duty for contracts exchanged on or after 1 July 2025, provided the buyer meets the occupation, residency and prior-ownership tests.

How is the ACT phasing out conveyance duty? The ACT has been gradually reducing duty rates and shifting revenue to broader-based general rates since 2012. The current schedule reflects approximately a decade of marginal rate reductions across most brackets. The Government has signalled the continued phase-out as fiscal conditions allow.

Does the ACT have a pensioner stamp duty concession? Yes. The Pensioner Duty Concession Scheme (PDCS) provides a duty exemption for eligible pensioners on properties up to $1,020,000 (effective 1 July 2025), with partial concession above. Specific age, pension, and ownership tests apply.

Related Resources

• Australian Stamp Duty Explained State by State — AgentBridge national pillar on transfer duty across all 8 states and territories.
• How to Buy Property in the Australian Capital Territory — the full ACT purchase process from offer to settlement.
• ACT Home Buyer Concession Scheme and Grants for 2026 — companion guide to the HBCS and the wider ACT home buyer support landscape.

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Last reviewed: 22 May 2026. Figures sourced from the ACT Revenue Office. This article is general information only and does not constitute financial product advice. Confirm current rates and your eligibility directly with the ACT Revenue Office or a licensed conveyancer before signing any contract.