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

South Australia operates one of the older rate schedules in Australia (unchanged at the bracket level since 2012) but has added some of the most progressive first home buyer relief in 2023-24, abolishing duty entirely on new homes and vacant land within set thresholds. An extension to downsizers aged 60 and over was added in March 2026. This guide walks through the 2026 SA stamp duty rates, the first home buyer relief, the off-the-plan position and how the calculation actually works.

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

What Stamp Duty Is in SA

Stamp duty on conveyances of land (the formal name in SA) is a state tax on the dutiable value of a property transfer. The dutiable value is the higher of the consideration paid or the market value of the property. RevenueSA administers the tax under the Stamp Duties Act 1923.

The buyer pays the duty. It falls due within 2 months of the contract execution or settlement, whichever is earlier. Late payment attracts interest and penalty tax.

SA uses a single 9-bracket rate schedule for all dutiable transactions (no separate PPR or non-PPR rates). Concessions sit on top of the standard schedule, including a comprehensive first home buyer relief for new homes and vacant land introduced in mid-2023 and expanded in mid-2024.

The 2026 SA Stamp Duty Rate Schedule

A single rate schedule applies to all land transfers in SA. The bracket structure has been unchanged since 2012.

Property Value Bracket	Duty Rate
$0 to $12,000	$1.00 per $100
$12,001 to $30,000	$120 plus $2.00 per $100 over $12,000
$30,001 to $50,000	$480 plus $3.00 per $100 over $30,000
$50,001 to $100,000	$1,080 plus $3.50 per $100 over $50,000
$100,001 to $200,000	$2,830 plus $4.00 per $100 over $100,000
$200,001 to $250,000	$6,830 plus $4.25 per $100 over $200,000
$250,001 to $300,000	$8,955 plus $4.75 per $100 over $250,000
$300,001 to $500,000	$11,330 plus $5.00 per $100 over $300,000
Over $500,000	$21,330 plus $5.50 per $100 over $500,000

The top marginal rate of 5.5% applies to any portion of value above $500,000. There is no premium duty band for ultra-high-value properties.

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 established home in Adelaide.

The $750,000 purchase falls in the over $500,000 bracket. Duty is $21,330 plus $5.50 per $100 over $500,000.

The amount over $500,000 is $250,000. At $5.50 per $100 the variable component is $13,750. Total duty payable is $21,330 plus $13,750, or $35,080.

A first home buyer purchasing a brand new home at the same price would pay $0 under the SA first home buyer relief, which has no upper price cap on new homes. Refer below.

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

The $1,500,000 purchase falls in the over $500,000 bracket. Duty is $21,330 plus $5.50 per $100 over $500,000.

The amount over $500,000 is $1,000,000. At $5.50 per $100 the variable component is $55,000. Total duty payable is $21,330 plus $55,000, or $76,330.

Foreign purchasers add 7% foreign ownership surcharge on top, set out below.

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

SA first home buyer relief is one of the most generous in Australia for buyers of new homes and vacant land. Three eligibility tracks apply, depending on contract date.

Current relief (contracts on or after 6 June 2024).

• Full duty exemption on a new home (including off-the-plan apartment, townhouse or house-and-land package), with no upper price cap.
• Full duty exemption on vacant land where the buyer intends to build a residence. No upper price cap.
• No relief on the purchase of an established home.

Previous transitional thresholds (contracts between 15 June 2023 and 5 June 2024). Property value caps applied: $700,000 for new homes and $450,000 for vacant land. Contracts before 15 June 2023 fall under earlier rules.

To qualify, all purchasers must be natural persons aged 18 or over (with some Commissioner discretion for younger buyers), at least one applicant must be an Australian citizen or permanent resident, and the buyer must not have previously owned residential property anywhere in Australia. All applicants must occupy the property as their principal place of residence for a continuous period of 6 months commencing within 12 months after settlement (or when the home becomes ready for occupation, for vacant land purchases).

The SA First Home Owner Grant of $15,000 is also available for first home buyers building or buying a brand new home, on top of the stamp duty relief. Detailed in the companion SA FHOG article.

Off-the-Plan Concession

SA's stamp duty relief on new homes effectively absorbs the off-the-plan use case for first home buyers. Eligible first home buyers of off-the-plan apartments and townhouses pay no duty regardless of price.

Beyond the first home buyer relief, SA also has a discrete off-the-plan apartment stamp duty relief for buyers who do not qualify as first home buyers, including investors. This relief applied to contracts entered into between 1 June 2023 and 30 June 2026. The off-the-plan relief reduces dutiable value by the construction cost component still outstanding at the contract date. For contracts dated after 30 June 2026, confirm the current extension status with RevenueSA before relying on this relief, as it has been renewed in prior cycles. Source: RevenueSA.

Downsizers aged 60 and over. From 25 March 2026, eligible South Australians aged 60 and over receive stamp duty relief when downsizing to a newly built home, an off-the-plan apartment or vacant land to build a new home. This is a recent expansion of the duty relief framework. Specific eligibility tests apply (no prior receipt of the same relief, occupation requirement and a downsize threshold). Confirm details with RevenueSA.

Foreign Purchaser Surcharge. What Applies

Foreign purchasers acquiring residential property in SA pay a foreign ownership surcharge of 7% of the dutiable value, charged on top of standard stamp duty. The 7% rate has applied since 1 January 2018.

A foreign person includes individuals who are not Australian citizens or permanent residents, foreign corporations and foreign trusts. The surcharge applies to residential property only, including land used or intended to be used for residential purposes.

On the $1.5M North Adelaide example, the 7% surcharge adds $105,000 to the duty bill. Total duty for a foreign buyer becomes $76,330 plus $105,000, or $181,330.

Other Concessions Worth Knowing

Several other stamp duty concessions and exemptions exist in SA outside the first home buyer relief.

Downsizer relief (60 and over). Detailed above. Available from 25 March 2026 for eligible downsizers buying new homes, off-the-plan apartments or vacant land to build.

Off-the-plan apartment relief. Detailed above. Reduces dutiable value by outstanding construction cost.

Spousal and de facto transfers. Transfers of an interest in a matrimonial home 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.

Family farm transfers. Transfers of primary production property between family members may qualify for a full exemption, subject to specific conditions including use and relationship tests.

No general pensioner stamp duty concession applies in SA.

How and When You Pay

Stamp duty on conveyances in SA is assessed by RevenueSA based on the executed contract or memorandum of transfer. The buyer's conveyancer lodges documents through RevenueSA Online (RevenueSA's electronic system).

Duty must be paid before the transfer can be registered with the Lands 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 2 months from the contract date or settlement, whichever is earlier. Late payment attracts interest and penalty tax that can reach significant percentages of the duty payable.

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

Frequently Asked Questions

Do first home buyers in SA pay any stamp duty on a $700,000 new home? No. Under the relief in place since 6 June 2024, eligible first home buyers pay $0 stamp duty on a brand new home with no upper price cap. The buyer must meet citizenship or permanent residency, no-prior-ownership and owner-occupation requirements.

Is the SA first home buyer stamp duty exemption available on established homes? No. The current relief applies only to new homes (including off-the-plan apartments and house-and-land packages) and vacant land where the buyer will build a residence. First home buyers of established homes pay the standard stamp duty.

What stamp duty applies to investors buying an off-the-plan apartment in SA? Investors purchasing eligible off-the-plan apartments may qualify for the off-the-plan duty relief, which reduces dutiable value by the construction cost component outstanding at the contract date. The relief has been extended for contracts to 30 June 2026 and may be further extended. Confirm with RevenueSA before relying on it.

Does SA have a stamp duty concession for downsizers? Yes. From 25 March 2026, eligible South Australians aged 60 and over receive stamp duty relief when downsizing to a newly built home, off-the-plan apartment or vacant land to build a new home. Specific eligibility tests apply.

What is the SA foreign ownership surcharge on stamp duty? A 7% foreign ownership surcharge applies to residential property purchases by foreign persons, on top of standard stamp duty. The 7% rate has applied since 1 January 2018.

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 South Australia — the full SA purchase process from offer to settlement.
• SA First Home Owner Grant and Stamp Duty Relief for 2026 — companion guide to the FHOG and the wider SA first home buyer support landscape.

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