Australian Capital Territory stamp duty on any purchase price.
The ACT charges conveyance duty on two schedules, a lower one for owner-occupiers and a higher one for everyone else, and in 2026 it removed the price cap and income threshold from its Home Buyer Concession Scheme. This page sets out both ACT schedules as at October 2026, the scheme changes from 1 July 2026, the 14-day payment rule and two worked purchases.
Australian Capital Territory stamp duty rates (general / investment)
From 1 July 2026 the Home Buyer Concession Scheme has no property price cap or income threshold, but ownership and residence rules still apply. Owner-occupiers use a lower schedule than investors.
The ACT runs separate schedules for owner-occupiers and non-owner-occupiers. The Revenue Office confirms that from 1 July 2025 owner-occupier purchases up to $260,000 attract the lower 0.28% rate. The investor table here starts at 1.2% to $200,000, then 2.2% to $300,000, 3.4% to $500,000, 4.32% to $750,000, 5.9% to $1,000,000 and 6.4% to $1,455,000, with a flat 4.54% of the whole value above $1,455,000.
Important caveat: the full band-by-band tables on this page were compiled from published calculators, and we could not confirm every band against the ACT Revenue Office's own rate table, which was not reachable in our check. Treat them as indicative and use the Revenue Office's calculator for any figure you will rely on. The benefit of the owner-occupier schedule is available for dutiable amounts up to $1,455,000.
| Price bracket | Base duty | Rate |
|---|---|---|
| $0 to $200,000 | $0 | 1.2% of the amount over $0 |
| $200,000 to $300,000 | $2,400 | 2.2% of the amount over $200,000 |
| $300,000 to $500,000 | $4,600 | 3.4% of the amount over $300,000 |
| $500,000 to $750,000 | $11,400 | 4.32% of the amount over $500,000 |
| $750,000 to $1,000,000 | $22,200 | 5.9% of the amount over $750,000 |
| $1,000,000 to $1,455,000 | $36,950 | 6.4% of the amount over $1,000,000 |
| $1,455,000 to and above | None (flat rate) | 4.54% of the whole price |
First home buyer stamp duty in Australian Capital Territory
The Home Buyer Concession Scheme changed on 1 July 2026. The property price cap and the income threshold were removed, and eligible first home buyers may receive a full duty concession. That makes the ACT unusual, because the benefit no longer depends on the price of the home or the household's income.
The ownership and residence rules still apply. Every buyer aged 18 or over, and their domestic partners, must not have owned property in the last five years, and at least one buyer must own and live in the home as their principal place of residence for at least 12 months, starting within one year of settlement. This calculator treats an eligible first home buyer as paying no duty.
Other ACT concessions, off-the-plan and new unit rules
From 1 July 2026 the property price cap has also been removed from the Pensioner Duty Concession Scheme, the Disability Duty Concession Scheme and the off-the-plan unit duty exemption. The 12-month waiting period for DVA Gold Card holders is removed, and eligibility extends to people receiving a DVA Service Pension.
A new Newly Unit Titled Duty Exemption applies to owner-occupiers who buy a newly constructed, unit-titled property that was not sold off the plan, often called turn-key. As always, read the Revenue Office's eligibility criteria before assuming an exemption applies to a contract.
| Price bracket | Base duty | Rate |
|---|---|---|
| $0 to $260,000 | $0 | 0.28% of the amount over $0 |
| $260,000 to $300,000 | $728 | 2.2% of the amount over $260,000 |
| $300,000 to $500,000 | $1,608 | 3.4% of the amount over $300,000 |
| $500,000 to $750,000 | $8,408 | 4.32% of the amount over $500,000 |
| $750,000 to $1,000,000 | $19,208 | 5.9% of the amount over $750,000 |
| $1,000,000 to $1,455,000 | $33,958 | 6.4% of the amount over $1,000,000 |
| $1,455,000 to and above | None (flat rate) | 4.54% of the whole price |
Foreign buyer surcharge in Australian Capital Territory
We found no foreign-buyer duty surcharge on the ACT Revenue Office's conveyance duty pages, so this calculator applies none. Foreign ownership can still change your eligibility for concessions and your land rates and tax position, so confirm the position with the Revenue Office.
When Australian Capital Territory stamp duty is paid
ACT timing differs from most states because duty is tied to registration rather than exchange. The Revenue Office states that duty is payable 14 days after the title to your property is registered at Access Canberra. The rate that applies depends on the transaction date, which is the date of the grant, transfer or agreement for transfer, whichever comes first.
Worked examples: Australian Capital Territory stamp duty step by step
Both examples use illustrative round prices, not market statistics, and are calculated from the same rates as the calculator above, as at October 2026. Check the revenue office for the latest figures before you rely on them.
Investment purchase at $800,000
An investor buys an $800,000 Canberra house to rent out and pays the non-owner-occupier schedule. This is an illustrative price, not a market statistic.
- The price sits in the $750,000 to $1,000,000 bracket: $22,200 + 5.9% × ($800,000 − $750,000) = $22,200 + $2,950 = $25,150.
- Duty payable: $25,150 (3.14% of the price).
First home buyer purchase at $800,000
An eligible first home buyer buys the same illustrative $800,000 home to live in. With the price cap removed from 1 July 2026, the scheme treats the purchase as concession-eligible.
- Eligible first home buyer: the concession has no price cap, so duty is $0.
- Duty payable: $0 (0.00% of the price).
- For comparison, the same purchase without that concession or schedule would cost $22,158, so the difference is $22,158.
Stamp duty in other states
Rates, concessions and due dates differ sharply between jurisdictions. Compare Australian Capital Territory with the other state and territory calculators:
- Victoria stamp duty calculator
- New South Wales stamp duty calculator
- Queensland stamp duty calculator
- Western Australia stamp duty calculator
- South Australia stamp duty calculator
- Tasmania stamp duty calculator
- Northern Territory stamp duty calculator
Related tools and reading
- All InvestorJoint property calculators
- Canberra property investment in 2026
- Which property purchase costs are deductible
Frequently asked questions
What changed in the ACT Home Buyer Concession Scheme from 1 July 2026?
The property price cap and the income threshold were removed. Eligible first home buyers may receive a full duty concession, provided the ownership and residence rules are met.
Who qualifies for the ACT Home Buyer Concession Scheme?
All buyers aged 18 or over, and their domestic partners, must not have owned property in the last five years, and at least one buyer must own and live in the home as their principal place of residence for at least 12 months starting within one year of settlement.
When is ACT conveyance duty payable?
Duty is payable 14 days after the title to your property is registered at Access Canberra, not at exchange.
Does the ACT have different rates for investors and owner-occupiers?
Yes. There are separate schedules, and the owner-occupier schedule is lower. From 1 July 2025 the owner-occupier rate up to $260,000 is 0.28%.
What is the ACT Newly Unit Titled Duty Exemption?
It is a new exemption from 1 July 2026 for owner-occupiers who buy a newly constructed, unit-titled property that was not sold off the plan.
Does the ACT charge a foreign buyer surcharge?
We found none on the ACT Revenue Office's pages, so this calculator applies no surcharge. Check the Revenue Office for the current position.
Does the ACT use the same bracket system as other states?
It uses marginal brackets like other jurisdictions, with a flat percentage of the whole value above $1,455,000, and runs a separate owner-occupier schedule. Check revenue.act.gov.au for the official tables.
Do I pay stamp duty on the contract price or the valuation?
On the dutiable value, which is usually the contract price. If the market value is materially higher (for example a discounted sale to a family member), the revenue office can substitute the valuation. For arm's-length open-market purchases the contract price is the answer.
Is stamp duty tax deductible for an investment property?
Not as an immediate deduction. Stamp duty on an investment property is added to the property's cost base, which reduces the capital gain when you eventually sell. Stamp duty on your own home is never deductible. Ask your accountant about your own position.