AU Investment Property Stamp Duty Calculator

Calculate stamp duty for Australian investment properties across all states and territories. Includes the foreign investor surcharge, investor vs first home buyer comparison, off-the-plan treatment, and the tax cost base implications. No FHB concessions apply to investors. AUD.

$
Total Stamp Duty (Investor)
A$23,508
New South Wales · No FHB concessions apply to investors · 3.13% of purchase price
Standard Duty
A$23,508
Total Duty
A$23,508
Purchase Price
A$750,000
Total Upfront Tax
A$23,508
Duty as % of Price
3.13%

Foreign investors pay an additional surcharge on top of standard stamp duty. The surcharge is applied to the full purchase price and varies by state.

StateStandard Duty (A$750,000)Foreign Surcharge RateSurcharge AmountTotal (Foreign Investor)
QueenslandA$18,975+7%A$18,975
Western AustraliaA$20,756+7%A$20,756
New South WalesA$23,508+8%A$23,508
TasmaniaA$26,685No surchargeA$26,685
ACTA$30,580+0.75%A$30,580
VictoriaA$33,870+8%A$33,870
South AustraliaA$35,080+7%A$35,080
Northern TerritoryA$48,214No surchargeA$48,214
Foreign surcharge note: TAS and NT do not currently impose a foreign investor duty surcharge. ACT's 0.75% surcharge applies specifically to apartments. NSW, VIC, QLD, SA, and WA all have 7–8% surcharges applied to the full purchase price — adding $52,500–$60,000 on a $750,000 property.

Stamp duty is typically the largest upfront transaction cost for property investors — often exceeding LMI, legal fees, and inspection costs combined. Modelling it against rental yield and capital growth helps assess viability.

%
$
%
Stamp Duty (Largest Upfront Cost)
A$23,508
3.1% of purchase price
Annual Rental Income (gross)
A$31,500
4.2% gross yield
Years to Recover Duty from Rent
0.7 years
Gross rent / stamp duty
Property Value in 10 Years
A$1,221,671
At 5.0% p.a.
Stamp Duty as % of 10yr Growth
5.0%
Duty as share of capital gain
Upfront Costs Total
A$23,508
Stamp duty + other purchase costs
Stamp Duty as % of Purchase Price by State (Investor, A$750,000)
StateDuty% of PriceRecovery from 4.2% Yield
QueenslandA$18,9752.53%0.6 years
Western AustraliaA$20,7562.77%0.7 years
New South WalesA$23,5083.13%0.7 years
TasmaniaA$26,6853.56%0.8 years
ACTA$30,5804.08%1.0 years
VictoriaA$33,8704.52%1.1 years
South AustraliaA$35,0804.68%1.1 years
Northern TerritoryA$48,2146.43%1.5 years

Stamp Duty for Investment Properties in Australia

Investors pay the full standard stamp duty (transfer duty) rate when purchasing an investment property in Australia. Unlike owner-occupier first home buyers who may qualify for significant concessions or exemptions, investors are not eligible for first home buyer stamp duty relief in any Australian state or territory. This makes stamp duty the single largest upfront transaction cost for most investment purchases, typically representing 3–6% of the purchase price.

For foreign investors, an additional surcharge is levied on top of standard duty. NSW and VIC apply an 8% surcharge, QLD, SA, and WA apply 7%, and ACT applies 0.75% on apartments. This surcharge applies to the full purchase price (not just the excess), meaning a foreign investor purchasing a $750,000 property in NSW pays $60,000 in foreign surcharge alone, plus standard duty on top.

Off-the-plan (OTP) purchases can provide stamp duty advantages for investors in some states (notably Victoria), where duty may be calculated on the land value plus construction completed at the contract date rather than the full finished value.

How to Use This Calculator

  1. Select your State / Territory — stamp duty rates vary significantly by state.
  2. Enter the Purchase Price of the investment property.
  3. Check Foreign Investor if you are a foreign person (non-Australian citizen or non-permanent resident) — this adds the state foreign surcharge.
  4. Check Off-the-Plan if purchasing before completion — relevant for the VIC OTP concession calculation.
  5. Use the Advanced tier to compare foreign investor surcharges across states or see how investors compare to owner-occupiers.
  6. Use the Pro tier to understand stamp duty in the context of investment strategy, tax treatment, and trust structures.

Foreign Investor Surcharge Rates (2024–2025)

StateForeign SurchargeApplied To
New South Wales (NSW)8%Full purchase price
Victoria (VIC)8%Full purchase price
Queensland (QLD)7%Full purchase price
South Australia (SA)7%Full purchase price
Western Australia (WA)7%Full purchase price
ACT0.75%Apartments only
TasmaniaNone
Northern TerritoryNone

Worked Example

Michael, a Singapore permanent resident, buying an investment apartment in NSW for $900,000

Purchase Price$900,000
Standard NSW Stamp Duty$35,107
Foreign Investor Surcharge (8%)$72,000
Total Stamp Duty$107,107
Duty as % of purchase price11.9%
Additional foreign surcharge vs domestic investor$72,000
Annual rent at 4% yield$36,000
Years to recover stamp duty from gross rent2.97 years

Note: FIRB (Foreign Investment Review Board) approval is also required for foreign investors purchasing residential property in Australia, typically involving an application fee of $14,100 for properties under $1M.

Frequently Asked Questions

Generally no. First home buyer concessions and exemptions are only available for owner-occupied principal residences. Investors pay full standard duty. The only potential advantage for investors is the off-the-plan concession in some states (notably VIC) where duty is calculated on the land value plus work done at contract date, rather than the full finished value. This can result in significant savings for apartment purchases, particularly in large developments.
No, stamp duty on investment properties is not immediately tax-deductible. It is a capital cost that forms part of your cost base under the Capital Gains Tax (CGT) provisions. This means stamp duty effectively reduces your capital gain when you eventually sell, providing a deferred tax benefit. The ATO treats it under s110-25 of the ITAA 1997. Unlike mortgage interest, property management fees, and depreciation (which are immediately deductible), stamp duty provides no immediate cash flow tax benefit.
Definitions vary slightly by state, but generally a foreign person is someone who is not an Australian citizen, Australian permanent resident, or New Zealand citizen. Some states also treat certain trust structures (particularly discretionary trusts that could distribute to foreign beneficiaries) as foreign purchasers for surcharge purposes, even if the trustee is Australian. The definition has been expanded in recent years, particularly in NSW and VIC.
Generally no, if all SMSF members are Australian citizens or permanent residents. An SMSF trustee (corporate or individual) is assessed based on the residency of the fund's members. If all members are Australian, the fund is treated as a domestic purchaser. However, if any member becomes a foreign person after the purchase (e.g., by obtaining citizenship in another country), this may have implications. Specialist SMSF legal advice is essential.
The difference can be enormous. In NSW, a first home buyer purchasing an $800,000 property pays zero stamp duty (full exemption). An investor purchasing the same property pays approximately $31,335. In VIC, a first home buyer gets full exemption on new homes under $600,000; an investor pays full duty. This stamp duty gap is one of the key policy tools used to support first home buyer entry into the market at the expense of investor competition.

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Sources & References