ACT Stamp Duty 2026-27: Rates and Concessions

The ACT has been phasing out conveyance duty for more than a decade, shifting revenue to general rates. From 1 July 2026 that program takes a large step for home buyers: the Home Buyer Concession Scheme no longer has an income test or a property value cap, so an eligible buyer pays no duty at any price. The base rate tables are unchanged. This guide sets out the 2026-27 schedules, the concessions and exemptions, and how the calculation works.

AgentBridge publishes this for buyers and developers active in Canberra who need an accurate duty figure for budgeting. Figures are sourced from the ACT Revenue Office and apply to transactions (the date contracts are exchanged) from 1 July 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 price paid or the market value of the property. The ACT Revenue Office administers the tax under the Duties Act 1999.

The rates that apply depend on the transaction date, which is the date of the grant, transfer or agreement for transfer, whichever comes first. It is not the settlement date. A contract exchanged on 30 June 2026 is assessed under the 2025-26 rules even if it settles in August.

The ACT has 3 rate tables:

• an eligible owner-occupier rate, for buyers who will live in the property as their principal place of residence
• a non-owner-occupier rate, for investment property and any other residential or rural purchase that is not an eligible owner-occupier transaction
• a separate commercial rate, for property used wholly or partly for commercial purposes.

The 2026-27 ACT Stamp Duty Rate Schedule

The residential and rural rate tables for transactions from 1 July 2026 are unchanged from 1 July 2025 (Taxation Administration (Amounts Payable - Duty) Determination 2026, DI2026-155).

Eligible Owner-Occupier Rate. At least one buyer must own and live in the home continuously for at least 1 year, starting within 12 months of settlement (or of the certificate of occupancy, depending on property type). First home buyer status is not required.

Non-Owner-Occupier Rate. Applies to investment property and other non-eligible residential or rural purchases.

Above $1,455,000 both schedules apply a flat $4.54 per $100 to the total dutiable value, not just the amount over the threshold.

Commercial Rate. Property used wholly or partly for industrial, business or retail purposes (including mixed-use buildings) is assessed under the commercial table. From 1 July 2026 the tax-free threshold rises from $2,000,000 to $2,100,000.

Worked Examples

Four examples show how the tables work at 2026-27 rates.

Example 1. $750,000 owner-occupied home in Belconnen, buyer not eligible for the HBCS.

Using the eligible owner-occupier rate, $750,000 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 for each $100 (2,500 lots of $100) the variable component is $10,800. Total duty payable is $8,408 plus $10,800, or $19,208.

If the buyer is eligible for the Home Buyer Concession Scheme (refer below), duty is $0.

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

Using the non-owner-occupier rate, $1,500,000 is above the $1,455,000 threshold, so the flat $4.54 per $100 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 has no foreign purchaser duty surcharge, so a foreign buyer pays the same duty at this price. Refer below.

Example 3. $1,200,000 home bought by an eligible HBCS buyer.

Under the 2025-26 rules, full owner-occupier duty at $1,200,000 was $33,958 plus $6.40 per $100 on the $200,000 over $1,000,000, or $33,958 plus $12,800, which is $46,758. The concession was capped at $35,238, leaving $11,520 to pay ($46,758 less $35,238).

From 1 July 2026 there is no value cap, so the same eligible buyer pays $0, a saving of $11,520 on the 2025-26 outcome.

Example 4. $2,050,000 commercial building.

Under the 2025-26 commercial table, $2,050,000 was above the $2,000,000 threshold, so duty was $5.00 per $100 on the total value: $102,500.

From 1 July 2026 the threshold is $2,100,000, so duty is $0. At $2,500,000 duty is still $5.00 per $100 on the total value, or $125,000, because the flat rate applies to the whole value once the threshold is passed.

Home Buyer Concession Scheme: Who Qualifies and What You Get

The Home Buyer Concession Scheme (HBCS) is not limited to first home buyers. It is for buyers who have not owned property in the last 5 years. From 1 July 2026 an eligible buyer pays no duty on a home or vacant residential land, whatever the price and whatever the household income.

To qualify, all buyers must meet these requirements:

• Individuals aged 18 or over. The scheme is not available when buying through a company, as a trustee or as a business partnership.
• No property in the last 5 years. No buyer, and no buyer's domestic partner, can have owned or held a legal or equitable interest in any property, in Australia or overseas, in the 5 years before the transaction date. Limited exemptions apply (for example, separation under court orders, executor roles and family violence).
• Owner-occupation. At least one buyer must own and live in the home as their principal place of residence continuously for at least 1 year, starting within 1 year of settlement (or of the certificate of occupancy, for vacant land).

The income test applied to transactions up to 30 June 2026. It does not apply from 1 July 2026.

The concession is self-assessed and claimed with a code on the Buyer Verification Declaration. The ACT Revenue Office runs compliance checks, and a buyer who does not meet the residence requirement pays full duty plus possible penalty tax (25% by default) and interest.

Pensioner and Disability Concessions

Pensioner Duty Concession Scheme. This is a downsizer scheme for pensioners who own their current home and move to more suitable accommodation. From 1 July 2026 the property value cap is removed, so eligible pensioners pay no duty. The 12-month waiting period for Department of Veterans' Affairs (DVA) Gold Card holders is removed, and DVA Service Pension recipients are now eligible. Other tests still apply, including selling the former home within the required period and having the new property in the same names.

Disability Duty Concession Scheme. For NDIS participants with an individual funding package. From 1 July 2026 the property value cap is removed. The participant must acquire at least a 51% interest, live in the home for at least 1 year, and meet a 2-year prior-property test.

Off-the-Plan and Newly Unit-Titled Exemptions

Off-the-plan unit duty exemption. For contracts exchanged from 1 July 2026, owner-occupier purchases of off-the-plan unit-titled apartments and townhouses attract no duty, with no property value limit. At least one buyer must own and live in the home continuously for at least 1 year, starting within 12 months of completion (settlement) of the off-the-plan agreement. All buyers must be individuals.

Newly Unit Titled Duty Exemption (new from 1 July 2026). This covers owner-occupiers buying a newly built, ready-to-occupy unit that was not sold off the plan (sometimes called a turn-key unit). To qualify:

• the transaction date is on or after 1 July 2026
• all buyers are individuals aged 18 or over
• the unit is bought directly from the developer who registered the units plan, construction is complete and a certificate of occupancy has been issued
• the purchase is within 2 years of registration of the units plan
• the buyer is the first occupant (the unit has not been lived in, rented or used for short-term accommodation)
• at least one buyer owns and lives in the unit continuously for at least 1 year, starting within 1 year of settlement.

For a buyer who has not owned property in the last 5 years, the HBCS may also apply. The conveyancer can confirm which code to claim.

Foreign Purchaser Surcharge

The ACT does not impose a foreign purchaser duty surcharge. It is one of 2 Australian jurisdictions (with the Northern Territory) without one.

Foreign owners of residential land in the ACT do pay an annual land tax foreign ownership surcharge of 0.75% of the average unimproved value, unless the property is their principal place of residence. Foreign buyers also generally need Foreign Investment Review Board (FIRB) approval and pay FIRB fees. Refer to the FIRB guide.

Other Exemptions Worth Knowing

Spouse principal place of residence transfers. Transfers of a home between partners are exempt where the property is the principal place of residence and the result is joint tenancy, equal tenancy in common, or shares in proportion to contributions.

Family Court and relationship-agreement transfers. Transfers under a court order after a relationship ends are exempt, and transfers under binding financial or domestic relationship agreements may be exempt.

Deceased estate transfers. Transfers to a beneficiary, executor or administrator made in conformity with the will, probate or letters of administration are exempt.

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

How and When You Pay

In the ACT, duty is paid after settlement, not at exchange.

Before lodging, the buyer (or their conveyancer) completes a Buyer Verification Declaration, which is where any owner-occupier rate, concession or exemption code is claimed. After settlement, the buyer has 14 days to lodge the transfer for title registration with Access Canberra. Once the title is registered, the ACT Revenue Office emails a Notice of Assessment.

Payment is due within 14 days of the Notice of Assessment, by BPAY or electronic funds transfer. Late lodgement can attract penalty tax, late payment attracts interest, and payment plans are not offered.

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

Frequently Asked Questions

Do first home buyers pay stamp duty in the ACT from 1 July 2026? Not if they are eligible for the Home Buyer Concession Scheme. For transactions from 1 July 2026 the scheme has no income test and no property value cap. Buyers must not have owned property in the last 5 years, and at least one must live in the home for 12 months, starting within a year of settlement.

Did the ACT stamp duty rates change on 1 July 2026? No. The owner-occupier and non-owner-occupier rate tables are unchanged from 1 July 2025. The changes are to the concessions and exemptions, and to the commercial threshold, which rose to $2,100,000.

Does the ACT have a foreign buyer stamp duty surcharge? No. There is no foreign purchaser duty surcharge. Foreign owners of residential land pay an annual 0.75% land tax surcharge unless it is their principal place of residence, and most foreign buyers need FIRB approval.

Are off-the-plan apartments exempt from stamp duty in the ACT? Yes, for eligible owner-occupiers. For contracts from 1 July 2026 there is no value limit. A new exemption also covers completed units bought new from the developer within 2 years of unit titling.

Which date decides whether the 2026-27 rules apply? The transaction date, which is usually the date contracts are exchanged. It is not the settlement date.

Related Resources

• ACT Home Buyer Concession Scheme and Grants: the companion guide for home buyers, including federal schemes.
• How to Buy Property in the ACT: the full ACT purchase process from offer to settlement.
• Australian Stamp Duty State by State: the national guide to transfer duty.

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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.

Previous editions: ACT Stamp Duty Explained: Rates, Concessions and How to Calculate It (2025-26 rules)