Stamp duty in South Australia 2026–27: rates and first home buyer relief
SA first home buyers pay nothing on a new home at any price, but full duty on an established one. Here's what that means in dollars.
Key points
- SA's duty rates are unchanged and there's no owner-occupier discount.
- First home buyers pay no duty on new homes, off-the-plan apartments and vacant land, with no price cap.
- There's no first home discount on established homes.
- A $15,000 First Home Owner Grant also applies to new homes.
- Duty on a $750,000 established home is $35,080.
South Australia's stamp duty rules are simpler than most states', but they hold one big surprise for first home buyers: the generous exemption only applies to new homes. If you buy an established house or unit in Adelaide, you pay full duty, first home or not. Here's how it works in 2026–27.
SA stamp duty rates
SA's conveyance duty rates haven't changed in years, and they apply to every buyer who doesn't get specific relief. There's no general owner-occupier concession.
| Property value | Duty payable |
|---|---|
| Up to $12,000 | $1.00 for every $100 |
| $12,001 – $30,000 | $120 plus $2.00 per $100 over $12,000 |
| $30,001 – $50,000 | $480 plus $3.00 per $100 over $30,000 |
| $50,001 – $100,000 | $1,080 plus $3.50 per $100 over $50,000 |
| $100,001 – $200,000 | $2,830 plus $4.00 per $100 over $100,000 |
| $200,001 – $250,000 | $6,830 plus $4.25 per $100 over $200,000 |
| $250,001 – $300,000 | $8,955 plus $4.75 per $100 over $250,000 |
| $300,001 – $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 |
RevenueSA charges each rate per $100 or part of $100, so official figures can be a few dollars higher than a straight percentage. Above $500,000, every extra $10,000 on the price adds $550 in duty.
First home buyer relief: new homes only
For contracts from 6 June 2024, eligible first home buyers pay no stamp duty on:
- a new home,
- an off-the-plan apartment, or
- vacant land to build a new home on,
with no property value cap. Before that date, relief for new homes phased out between $650,000 and $700,000. The State Government's own example is a $750,000 new home saving $35,080 in duty.
Eligibility
- At least one buyer must be an Australian citizen or permanent resident.
- For contracts from 13 February 2025, neither you nor your spouse or partner can have held an interest in residential property in Australia before.
- All buyers must live in the home as their principal place of residence for at least six continuous months, starting within 12 months of settlement. For vacant land, the six months starts within 12 months of the home being ready to live in, or 36 months of settlement, whichever comes first.
The $15,000 First Home Owner Grant also applies to eligible new homes, again with no value cap from 6 June 2024. Together, a first home buyer of a $750,000 new home is better off by about $50,080 compared with someone who gets neither.
Established homes: full duty applies
There's no first home buyer discount for established homes in SA. A first home buyer and an investor pay exactly the same on a 1970s brick veneer or a resale apartment.
| Price | Standard duty | First home, established | First home, new |
|---|---|---|---|
| $400,000 | $16,330 | $16,330 | $0 |
| $500,000 | $21,330 | $21,330 | $0 |
| $600,000 | $26,830 | $26,830 | $0 |
| $700,000 | $32,330 | $32,330 | $0 |
| $750,000 | $35,080 | $35,080 | $0 |
| $800,000 | $37,830 | $37,830 | $0 |
| $1,000,000 | $48,830 | $48,830 | $0 |
Example: a first home buyer choosing between a $650,000 established townhouse and a $650,000 new one faces $29,580 in duty on the first and nothing on the second, plus the second may come with the $15,000 grant. That's a $44,580 difference before you look at anything else, although new homes often cost more to buy in the first place.
Other relief introduced in 2026
- Seniors downsizing relief: for contracts from 25 March 2026, eligible buyers aged 60 and over who sell their home and buy a smaller new home, off-the-plan apartment or vacant land can get full or partial relief.
- Relief for victim-survivors of family, domestic or sexual violence buying a home, for contracts from 4 June 2026.
Practical tips
- Check whether a "new" home really counts. A home that has been lived in or sold as a residence before may not qualify.
- If you're buying off the plan, ask your conveyancer to confirm the relief before you sign, not just before settlement.
- Foreign buyers pay an extra foreign ownership surcharge, and first home buyers can no longer get relief from it.
Frequently asked questions
Do first home buyers pay stamp duty in SA?
Not on an eligible new home, off-the-plan apartment or vacant land to build on, at any price. On an established home they pay full duty.
How much is stamp duty on a $600,000 house in Adelaide?
About $26,830 for an established home. An eligible first home buyer of a new home pays nothing.
Is there a price cap on SA first home buyer relief?
No. The value cap was removed for contracts from 6 June 2024, and the First Home Owner Grant cap was removed at the same time.
Sources
- RevenueSA: rate of stamp duty
- RevenueSA: first home buyer relief
- RevenueSA: 2024–25 State Budget changes
- RevenueSA: State Budget updates (2026–27)
- SA State Budget: relief for first home owners
More guides
- Stamp duty in Victoria 2026–27
- Stamp duty in NSW 2026–27
- Novated leases explained
- Salary packaging for nurses and health workers
Last reviewed October 2026. This guide is general information only. It isn't financial, tax, credit or legal advice and doesn't consider your circumstances. Rules change, so check the official sources below or speak to a licensed professional before you make a decision.