{
  "licence": "CC BY 4.0, cite Payotte (https://payotte.com/australia/by-state) with a link",
  "topic": "first-home-buyer-concessions",
  "extracted": "2026-10-14",
  "states": {
    "nsw": {
      "concession": "yes",
      "no_duty_up_to": "$800,000",
      "reduced_up_to": "$1,000,000",
      "conditions": "contracts exchanged from 1 July 2023; move in within 12 months of settlement and live there for 12 continuous months; vacant land is nil up to $350,000 and reduced up to $450,000",
      "answer": "In New South Wales, first home buyers pay no duty on a new or existing home up to $800,000, with a concessional rate from there up to $1,000,000. Vacant land is nil up to $350,000 and reduced below $450,000.",
      "note": null,
      "sources": [
        {
          "title": "First Home Buyers Assistance Scheme (Revenue NSW)",
          "url": "https://www.revenue.nsw.gov.au/grants-schemes/assistance-scheme"
        }
      ]
    },
    "vic": {
      "concession": "yes",
      "no_duty_up_to": "$600,000",
      "reduced_up_to": "$750,000",
      "conditions": "individuals aged 18 or over; at least one an Australian citizen, New Zealand citizen or permanent resident; no prior grant or duty benefit, no home owned before 1 July 2000 or lived in for 6 months or more since (check the SRO wording); live there 12 continuous months starting within 12 months of settlement; all buyers on the Victorian electoral roll",
      "answer": "In Victoria, first home buyers pay no duty on a home up to $600,000 and a reduced amount from $600,001 to $750,000. The buyer must live in the home for 12 continuous months, starting within 12 months of settlement.",
      "note": null,
      "sources": [
        {
          "title": "First home buyer duty exemption or concession (State Revenue Office Victoria)",
          "url": "https://www.sro.vic.gov.au/buying-property/land-transfer-stamp-duty/concessions-exemptions-and-waivers/first-home-buyers/first-home-buyer-duty-exemption-or-concession"
        }
      ]
    },
    "qld": {
      "concession": "yes",
      "no_duty_up_to": "$700,000",
      "reduced_up_to": "$800,000",
      "conditions": "individual aged 18 or over; never held an interest in a residence anywhere in the world; move in within 1 year; from 1 August 2026 citizens, permanent residents or specified foreign retirees only; no value cap for a new first home or first home vacant land (from 1 May 2025)",
      "answer": "In Queensland, a first home buyer pays no duty on a home up to $700,000 (contracts from 9 June 2024), and the concession fades to nil at $800,000. A new first home or first home vacant land has no value cap from 1 May 2025.",
      "note": null,
      "sources": [
        {
          "title": "First home concession (Queensland Revenue Office)",
          "url": "https://qro.qld.gov.au/duties/transfer-duty/concessions/first-home/"
        },
        {
          "title": "Transfer duty home concession rates (Queensland Revenue Office)",
          "url": "https://qro.qld.gov.au/duties/transfer-duty/calculate/concession-rates/"
        }
      ]
    },
    "wa": {
      "concession": "yes",
      "no_duty_up_to": "$600,000",
      "reduced_up_to": "$800,000",
      "conditions": "qualify for the first home owner grant criteria (or the listed exceptions); tell the Commissioner within 30 days if a criterion will not be met; vacant land is nil up to $450,000 and reduced up to $550,000",
      "answer": "In Western Australia, for agreements from 7 May 2026, a first home owner pays no duty on a home up to $600,000 and $16.15 per $100 above $600,000 up to $800,000. Vacant land is nil up to $450,000.",
      "note": null,
      "sources": [
        {
          "title": "Duties Fact Sheet: First Home Owner Rate (Government of Western Australia)",
          "url": "https://www.wa.gov.au/government/publications/duties-fact-sheet-first-home-owner-rate"
        }
      ]
    },
    "sa": {
      "concession": "partial",
      "no_duty_up_to": "no value threshold (new homes only)",
      "reduced_up_to": null,
      "conditions": "eligible first home buyers only; new home, off-the-plan apartment, house and land package or vacant land to build on; not an established home; dates and conditions published by RevenueSA",
      "answer": "In South Australia, eligible first home buyers pay zero stamp duty on a new home, off-the-plan apartment, house and land package or vacant land to build on, with no value threshold. The relief does not cover an established home.",
      "note": "Relief covers new homes only; no partial band.",
      "sources": [
        {
          "title": "Home buyer support (HomeSeeker SA, Government of South Australia)",
          "url": "https://homeseeker.sa.gov.au/resources/home-buyer-support"
        },
        {
          "title": "FAQs (HomeSeeker SA, Government of South Australia)",
          "url": "https://homeseeker.sa.gov.au/resources/faqs"
        }
      ]
    },
    "tas": {
      "concession": "no",
      "no_duty_up_to": null,
      "reduced_up_to": null,
      "conditions": "the 100% established-home exemption (homes up to $750,000) applied only to settlements from 18 February 2024 to 30 June 2026",
      "answer": "In Tasmania, the first home buyer duty exemption for established homes is not available for settlements after 30 June 2026, and the State Revenue Office names no replacement. It was a 100% exemption for homes up to $750,000.",
      "note": "Ended 30 June 2026, so no current threshold.",
      "sources": [
        {
          "title": "First home buyers of established homes duty relief (State Revenue Office Tasmania)",
          "url": "https://www.sro.tas.gov.au/property-transfer-duties/concessions-exemptions/first-home-buyers-of-established-homes-duty-relief"
        },
        {
          "title": "Concessions and exemptions (State Revenue Office Tasmania)",
          "url": "https://www.sro.tas.gov.au/property-transfer-duties/concessions-exemptions"
        }
      ]
    },
    "act": {
      "concession": "yes",
      "no_duty_up_to": "no value limit",
      "reduced_up_to": null,
      "conditions": "individuals aged 18 or over; no interest in land held by any buyer or domestic partner in the previous 5 years; occupy as principal residence for 1 continuous year; transaction date on or after 1 July 2026",
      "answer": "In the ACT, an eligible home buyer pays nil duty on a home or vacant land for transactions on or after 1 July 2026, with no income or value limit in the determination. Buyers who do not meet the test pay the owner-occupier scale.",
      "note": "No partial band; the determination sets no value limit.",
      "sources": [
        {
          "title": "Taxation Administration (Amounts Payable—Home Buyer Concession Scheme) Determination 2026, DI2026-157 (ACT Legislation Register)",
          "url": "https://legislation.act.gov.au/DownloadFile/di/2026-157/current/PDF/2026-157.PDF"
        }
      ]
    },
    "nt": {
      "concession": "partial",
      "no_duty_up_to": null,
      "reduced_up_to": "$650,000",
      "conditions": "citizen or permanent resident; no residential property in the Territory in the previous 24 months; value at most the threshold ($650,000 unless a regulation prescribes another); 6 months of residence",
      "answer": "In the Northern Territory, the Territory home owner discount cuts duty by the lesser of the duty assessed and $18,601 for eligible buyers whose home is worth at most $650,000. It is not limited to first home buyers.",
      "note": "Discount rather than an exemption; threshold is the default unless a regulation sets another.",
      "sources": [
        {
          "title": "Stamp Duty Act 1978, as in force at 1 July 2025 (NT Legislation)",
          "url": "https://legislation.nt.gov.au/en/Legislation/STAMP-DUTY-ACT-1978"
        }
      ]
    }
  }
}