South Australia stamp duty on any purchase price.
South Australian stamp duty applies from the first dollar through nine bands rising to 5.5% above $500,000, with no tax-free threshold and no concession for first home buyers of established homes. This page sets out the SA scale, the relief available for new homes and vacant land, the 7% foreign surcharge and two worked purchases, as at October 2026.
South Australia stamp duty rates (general / investment)
There is no stamp duty concession for established homes. First home buyers of new homes, off-the-plan apartments and vacant land may qualify for relief, and foreign persons pay a 7% surcharge.
The SA scale has nine bands. Duty is $1 per $100 on the first $12,000, $120 plus 2% to $30,000, $480 plus 3% to $50,000, $1,080 plus 3.5% to $100,000, $2,830 plus 4% to $200,000, $6,830 plus 4.25% to $250,000, $8,955 plus 4.75% to $300,000, $11,330 plus 5% to $500,000, and $21,330 plus 5.5% above $500,000.
The table shown is the schedule as published for 2025-26. We could not confirm whether RevenueSA has indexed it for 2026-27, so treat it as the baseline and check RevenueSA before settlement. Unlike Victoria or Queensland, SA has no owner-occupier schedule, so an investor and a home buyer purchasing an established home pay the same duty. The scale starts at the first dollar, so even a cheap block of land attracts duty.
| Price bracket | Base duty | Rate |
|---|---|---|
| $0 to $12,000 | $0 | 1% of the amount over $0 |
| $12,000 to $30,000 | $120 | 2% of the amount over $12,000 |
| $30,000 to $50,000 | $480 | 3% of the amount over $30,000 |
| $50,000 to $100,000 | $1,080 | 3.5% of the amount over $50,000 |
| $100,000 to $200,000 | $2,830 | 4% of the amount over $100,000 |
| $200,000 to $250,000 | $6,830 | 4.25% of the amount over $200,000 |
| $250,000 to $300,000 | $8,955 | 4.75% of the amount over $250,000 |
| $300,000 to $500,000 | $11,330 | 5% of the amount over $300,000 |
| $500,000 to and above | $21,330 | 5.5% of the amount over $500,000 |
First home buyer stamp duty in South Australia
South Australia does not offer a stamp duty concession to first home buyers of established homes. Relief is limited to new homes, eligible off-the-plan apartments and vacant land, and the rules have moved several times. For contracts from 15 June 2023, RevenueSA's relief page set full relief at a dutiable value of $650,000 for a new home or off-the-plan apartment, phasing out by $700,000, and $400,000 to $450,000 for vacant land and house-and-land packages.
Reports indicate the rules were widened from 13 February 2025 so that relief is available regardless of value for new homes, off-the-plan apartments and vacant land. We could not confirm that against RevenueSA directly, so check the relief page for the version that applies to your contract date. Whether the relief extends to the foreign ownership surcharge has also changed over time. This calculator does not model new-home relief, which RevenueSA assesses on application.
Owner-occupier and off-the-plan rules in South Australia
There is no separate principal place of residence rate in South Australia, and we found no off-the-plan duty concession for buyers who are not first home buyers. The only structured relief is the first home buyer relief for new builds, so a second-time buyer of an off-the-plan apartment pays duty on the contract price at the standard scale.
For that reason, price is the main variable. A $480,000 established home attracts a little over $20,000 in duty, and every extra dollar above $500,000 costs 5.5 cents. Buyers weighing a new build against an established home should compare the duty relief available on the new build against the price difference rather than treating the two as equal.
Foreign buyer surcharge in South Australia
Foreign persons acquiring residential land pay a 7% surcharge on the value of the interest acquired, on top of standard stamp duty. The relationship between the surcharge and first home buyer relief has been revised, so a foreign person who is also a first home buyer should read RevenueSA's current wording. Foreign owners may also be liable for a land tax surcharge.
When South Australia stamp duty is paid
In a typical South Australian sale, stamp duty is paid as part of the settlement process, and the conveyancer or solicitor arranges the payment to RevenueSA. We did not find a fixed number of days stated on the pages we checked, so rely on the settlement date in your contract and your conveyancer's confirmation of the payment date.
Worked examples: South Australia 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 $750,000
An investor buys a $750,000 house in Adelaide to rent out. This is an illustrative price, not a market statistic.
- The price sits in the $500,000 to and above bracket: $21,330 + 5.5% × ($750,000 − $500,000) = $21,330 + $13,750 = $35,080.
- Duty payable: $35,080 (4.68% of the price).
Established home purchase at $480,000
A buyer purchases an established $480,000 home to live in. South Australia offers no established-home concession, so the standard scale applies even to a first home buyer.
- The price sits in the $300,000 to $500,000 bracket: $11,330 + 5% × ($480,000 − $300,000) = $11,330 + $9,000 = $20,330.
- Duty payable: $20,330 (4.24% of the price).
Stamp duty in other states
Rates, concessions and due dates differ sharply between jurisdictions. Compare South Australia 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
- Tasmania stamp duty calculator
- Australian Capital Territory stamp duty calculator
- Northern Territory stamp duty calculator
Related tools and reading
- All InvestorJoint property calculators
- Adelaide investment property under $600k
- Which property purchase costs are deductible
Frequently asked questions
Do first home buyers get a stamp duty concession in South Australia?
Not on established homes. Eligible first home buyers may get relief when they buy a new home, an eligible off-the-plan apartment or vacant land, and the rules have changed more than once. Check RevenueSA for the version that applies to your contract date.
Does South Australia have a tax-free threshold for stamp duty?
No. Duty starts at $1 per $100 on the first $12,000, so there is no nil band, unlike Queensland where the first $5,000 is free.
What is the South Australian stamp duty rate above $500,000?
Above $500,000, duty is $21,330 plus 5.5% of the amount over $500,000, according to the schedule published for 2025-26.
Does the foreign ownership surcharge apply to first home buyer relief in SA?
The treatment has changed. RevenueSA's wording and later reports differ on whether relief extends to the 7% surcharge, so a foreign person should check RevenueSA before relying on either.
Is there an off-the-plan stamp duty concession in South Australia?
We found no general off-the-plan concession for buyers who are not eligible first home buyers. Eligible first home buyers may qualify for relief on off-the-plan apartments.
Where can I confirm the SA stamp duty scale?
RevenueSA (revenuesa.sa.gov.au) publishes the stamp duty scale and an online calculator. Check it, because this page uses the 2025-26 schedule.
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.