Stamp Duty Calculator ACT

How conveyance duty is calculated in the ACT in 2026-27

The Australian Capital Territory calls its property transfer tax conveyance duty. It is imposed by the Duties Act 1999, but the rates are not written into the Act itself. Each year the Minister makes a disallowable instrument that sets the rates from 1 July, and the 2026-27 determination (DI2026-155) commenced on 1 July 2026. Its explanatory statement confirms that the residential marginal rates are unchanged from 2025-26; the changes for 2026-27 were made in the concession schemes described below.

For residential property there are two schedules. The eligible owner-occupier schedule applies where every buyer is an individual acquiring in a personal capacity and at least one buyer will live in the property as a principal place of residence. The non-owner-occupier schedule, shown in the table on this page, applies to investors, companies, trusts and any other purchase that does not meet those conditions. Duty is assessed on the dutiable value, which is generally the greater of the price and the market value.

Both schedules are marginal up to $1,455,000: a base amount is charged for the lower portion of the value and a stated rate per $100 applies to the portion above each threshold. Above $1,455,000 the method changes. A flat rate of $4.54 per $100 applies to the whole dutiable value, not only to the excess, and the same flat rate applies to owner-occupiers and investors alike. The explanatory statement gives a worked example: on a $580,000 residential purchase, duty is $11,128 for an eligible owner-occupier and $14,856 for a non-owner-occupier.

The ACT owner-occupier rate and who qualifies for it

The owner-occupier schedule is not a first home buyer concession. It is available to any eligible individual who will live in the property, including people who already own or have previously owned a home. The determination states expressly that the owner-occupier rate is not a home buyer concession scheme. Eligible property means a home or vacant land in the ACT, so a buyer purchasing a block on which to build can also use the owner-occupier rate.

The residence condition is specific. At least one buyer must own the property and occupy it as a principal place of residence for a continuous period of at least one year, beginning within one year of the residence start date. For an established home the start date is completion of the purchase. For vacant land it is the date a certificate of occupancy is issued for the new home. Occupation that is transient, temporary or for a purpose other than residence does not count.

The saving is easy to quantify. From $260,000 to $1,455,000 the owner-occupier schedule charges exactly $2,992 less than the non-owner-occupier schedule, because the marginal rates are identical across that range and only the base amounts differ. At $750,000, for example, duty is $19,208 for an eligible owner-occupier and $22,200 for an investor. Above $1,455,000 the difference disappears, as both schedules use the flat 4.54% rate.

If the residence requirement is not met, the buyer must notify the Commissioner for ACT Revenue in writing within 14 days, and duty is recalculated at the non-owner-occupier rate. The Commissioner may shorten the residence period or allow a later start date only for an unforeseen circumstance, and the request must be made in writing within 18 months of the residence start date. The explanatory statement treats a foreseeable job posting as not qualifying.

The Home Buyer Concession Scheme in the ACT from 1 July 2026

The Home Buyer Concession Scheme is the ACT's main form of assistance for people buying their first home, or their first home for some time. Under the 2026 Home Buyer Concession Scheme determination (DI2026-157), the duty payable on an eligible transaction with a transaction date on or after 1 July 2026 is nil. The 2026-27 ACT Budget removed the income test and the property price cap that applied in earlier years, so an eligible buyer now pays no conveyance duty regardless of the price of the home or the household's income.

The remaining conditions are strict. Every buyer must be an individual acquiring in a personal capacity, and must be at least 18 years of age on the transaction date unless the Commissioner accepts a younger age. On the transaction date, every buyer and every buyer's domestic partner must not have held a legal or equitable interest in land in the previous five years, subject to limited allowed interests such as land relinquished under a Family Court order or financial agreement, and interests held as executor. At least one buyer must live in the property as a principal place of residence for a continuous year, starting within one year of settlement for a home or of the certificate of occupancy for vacant land.

Because the test looks back five years rather than asking whether the buyer has ever owned property, a person who sold a home more than five years ago may qualify. The domestic partner rule works in the other direction: a buyer whose partner currently owns land will generally not qualify, even if the partner is not named on the contract. The concession covers homes and vacant land in the ACT. The calculator on this page shows nil duty for the first home buyer option on that basis, and assumes the conditions are met.

Pensioner, off-the-plan and new unit exemptions in the ACT

The Pensioner Duty Concession Scheme also reduces duty to nil for eligible transactions from 1 July 2026. At least one buyer must receive the age pension or a Department of Veterans' Affairs equivalent, receive the disability support pension and be 50 or older, hold a Gold Card, or receive a service pension. The scheme is designed for downsizing: the buyers must not hold other land apart from the former home, the former home must generally be sold within one year before or after registration, the new property must usually be held in the same names, and the scheme can be used only once. A separate Pensioner Duty Deferral Scheme allows eligible pensioners to defer duty, with interest, until the property is later transferred.

Two exemptions apply to new units. The Off the Plan Unit Duty Exemption Scheme exempts an individual who buys a unit in a units plan before the plan is registered and who will live in it for a continuous year. The Newly Unit Titled Duty Exemption Scheme extends the same treatment to a completed unit bought from the developer within two years of the units plan being registered, provided the buyer is its first occupant. Neither determination contains a price cap or a prior ownership test. According to the ACT Revenue Office, the 2026-27 Budget made the off-the-plan exemption permanent after a series of time-limited extensions and added the newly unit titled exemption for turn-key units.

These schemes overlap with the Home Buyer Concession Scheme, but their conditions and evidence differ, so the correct scheme should be claimed at lodgement.

Why the ACT is phasing out conveyance duty

The ACT is gradually replacing conveyance duty with a broad land-based tax. In the 2012-13 Budget, following a review of the Territory's taxation system, the ACT Government began a 20-year reform program. Under that program, inefficient taxes such as conveyance duty and insurance duty are being reduced or abolished, and the revenue forgone is being recovered progressively through general rates, which every property owner pays each year.

In practice the reform has meant regular reductions in conveyance duty rates, while general rates have risen in real terms. The 2026-27 changes continue that direction: nil duty for eligible home buyers under the Home Buyer Concession Scheme, expanded exemptions for new units and pensioners, and, for commercial property, nil duty on values up to $2,100,000 with a flat 5% above that threshold. For a buyer, the practical consequence is that a lower upfront duty bill is partly offset by higher ongoing rates, which should be included in the budget for owning a Canberra home.

Foreign buyers and investors in the ACT: land tax rather than a duty surcharge

Unlike most states, the ACT does not impose a foreign purchaser surcharge on conveyance duty. A foreign buyer of residential property pays duty under the same schedules as any other buyer, which in most cases will be the non-owner-occupier schedule.

The Territory taxes foreign ownership through land tax instead. A foreign person who owns residential land in the ACT pays a foreign ownership surcharge, set for 2026-27 at 0.75% of the land's average unimproved value each year, in addition to any land tax otherwise payable. This is an ongoing holding cost rather than a purchase cost.

Investors more generally should allow for ACT land tax, which applies to residential property that is not the owner's principal place of residence, including rented and vacant properties. For 2026-27 it comprises a fixed charge of $1,778 a year plus a marginal rate applied to the land's average unimproved value. Land tax does not change the duty payable at purchase, but it affects the return on an investment property and belongs in any comparison between buying in Canberra and buying interstate.

When conveyance duty is paid in the ACT

The ACT uses what the Revenue Office calls a barrier free conveyancing model. After settlement, the buyer or the buyer's conveyancer has 14 days to lodge the transfer, or the application to register a Crown lease, with the Access Canberra Land Titles Office. Once the title is registered, the Revenue Office issues an electronic notice of assessment, and duty is payable within 14 days after registration.

Concessions and exemptions are claimed when the transfer is lodged. Where an application is not made at that time, the buyer may apply in writing for an extension within 12 months of lodgement. Supporting documents should be kept, because eligibility can be reviewed after settlement. If a concession is later found not to apply, for example because the residence period was not completed, duty becomes payable as if it had always been due, and penalty tax and interest may apply if the Commissioner is not notified.

How ACT conveyance duty affects the deposit and lenders mortgage insurance

Duty is a cash cost of buying, alongside legal fees, inspections and registration charges, and lenders generally expect it to be met from the buyer's own funds rather than added to the loan. Every dollar spent on duty is therefore a dollar that cannot be counted toward the deposit. For an ACT owner-occupier who does not qualify for the Home Buyer Concession Scheme, duty on a $750,000 home is $19,208, which is about 2.6% of the price and a significant share of a 20% deposit of $150,000.

The size of the deposit determines whether lenders mortgage insurance is charged. A buyer who borrows more than 80% of the property value will usually pay it unless an exception applies, and the premium rises as the loan to value ratio rises. For eligible first home buyers in the ACT, nil duty under the Home Buyer Concession Scheme means more of their savings can go to the deposit. The federal 5% Deposit Scheme, which in the ACT has a price cap of $1,000,000, allows eligible buyers to purchase with a 5% deposit without paying lenders mortgage insurance. Details of the federal schemes are on the government grants pages of this site.

The figures in this calculator are estimates for established homes only. The ACT Revenue Office calculator and a notice of assessment remain the authoritative figures, and a conveyancer or solicitor can confirm which schedule or concession applies before contracts are exchanged. BorrowWise is an education site and can connect readers with an accredited mortgage broker for questions about lending.