NSW Stamp Duty 2026: Rates, First Home Buyer Exemption & Foreign Surcharge Calculator

In New South Wales during the 2026-27 financial year, stamp duty on an $800,000 established home is $30,187. First-home buyers purchasing a new or existing home priced at or below $800,000 pay zero transfer duty, with a concessional phase-out extending to $1,000,000. Foreign purchasers face an additional 9% surcharge on the dutiable value.

This article draws on the latest CPI-indexed NSW transfer duty thresholds effective from 1 July 2026, the First Home Buyers Assistance Scheme, and the First Home Owner Grant as published by Revenue NSW. The data is current as of July 2026 and reflects all legislative updates applying to the 2026-27 financial year. Key statistics: the premium residential rate of 7% applies above $3,870,001, and the foreign surcharge rate sits at 9%, among the highest in Australia alongside Victoria.

NSW Transfer Duty Rates and Thresholds 2026-27

NSW transfer duty operates on a progressive sliding scale, with thresholds indexed to the Consumer Price Index each July. The 2026-27 thresholds apply to contracts exchanged on or after 1 July 2026:

1. $0 to $18,000 · 1.25% of dutiable value · Minimum $10
2. $18,001 to $38,000 · $225 plus 1.5% of amount over $18,000
3. $38,001 to $103,000 · $525 plus 1.75% of amount over $38,000
4. $103,001 to $387,000 · $1,662 plus 3.5% of amount over $103,000
5. $387,001 to $1,290,000 · $11,602 plus 4.5% of amount over $387,000
6. $1,290,001 to $3,870,000 · $52,237 plus 5.5% of amount over $1,290,000
7. $3,870,001 and above · $194,137 plus 7% of amount over $3,870,000 (residential premium rate)

The premium rate of 7% is a notable feature of NSW stamp duty, applied to the top end of the residential market. For properties above approximately $3.87 million, each additional $100,000 of value adds $7,000 in transfer duty. The CPI indexing means these thresholds increase slightly each year, which can marginally reduce the duty payable for properties near a bracket boundary compared with the prior financial year.

First Home Buyer Exemption and Concession in NSW

NSW operates the First Home Buyers Assistance Scheme, which provides full exemption or a concessional rate of transfer duty for eligible first-home buyers. The scheme covers both new and existing homes, as well as vacant land intended for building a first home:

Complete exemption (zero stamp duty):

1. Established or new homes priced up to $800,000 · full transfer duty exemption
2. Vacant land priced up to $350,000 · full transfer duty exemption

Concessional rates (partial duty): 3. Established or new homes priced between $800,001 and $1,000,000 · transfer duty reduced on a sliding scale, phasing out entirely at $1,000,000 4. Vacant land priced between $350,001 and $450,000 · concessional duty on a sliding scale

To qualify for the First Home Buyers Assistance Scheme, at least one purchaser must be an Australian citizen or permanent resident, the property must be occupied as a principal place of residence for a continuous period of at least six months commencing within 12 months of settlement, and none of the buyers (or their spouse) may have previously owned residential property in Australia.

NSW First Home Owner Grant (FHOG)

The NSW First Home Owner Grant provides a one-off payment of $10,000 to eligible first-home buyers purchasing or building a new home. This grant is distinct from the stamp duty exemption outlined above and can be received in addition to transfer duty relief.

Eligibility conditions for the NSW FHOG:

1. The property must be a new home (never previously occupied) with a total value not exceeding $600,000
2. For a house and land package, the combined value must not exceed $750,000
3. The grant is available whether purchasing off-the-plan, a newly built home, or entering a comprehensive building contract
4. At least one applicant must be an Australian citizen or permanent resident aged 18 or over
5. The home must be occupied as a principal place of residence for at least six continuous months commencing within 12 months of settlement or completion

Foreign Purchaser Surcharge in NSW

NSW applies a foreign purchaser surcharge of 9% on the dutiable value of residential property acquired by foreign persons. This surcharge is additional to the standard transfer duty and is also payable on any mortgage duty that would otherwise be exempt. The definition of a foreign person follows the Foreign Acquisitions and Takeovers Act 1975 and the Duties Act 1997.

Key points on the NSW foreign surcharge:

1. The 9% rate has been in place since the 2024-25 financial year, increased from 8%
2. The surcharge applies to residential-related property only, not to commercial or industrial property
3. Foreign natural persons include individuals who are not Australian citizens and are not ordinarily resident in Australia, as well as temporary residents and certain visa holders
4. Foreign corporations and trusts are also captured, with look-through provisions for discretionary trusts
5. The surcharge is calculated on the entire dutiable value of the property, not just the portion above a threshold
6. If multiple purchasers acquire the property, the surcharge applies proportionally to the interest held by the foreign person

For a foreign purchaser buying an $800,000 established home in NSW, the total stamp duty cost would be approximately $102,187, comprising $30,187 in standard transfer duty plus $72,000 in foreign surcharge. This significantly raises the entry cost and underscores the importance of advance planning.

How the Arrivau Stamp Duty Calculator Helps

Calculating NSW transfer duty manually across seven progressive brackets, factoring in first-home buyer concessions that phase out between $800,000 and $1,000,000, and layering on the 9% foreign surcharge can be error-prone. The Arrivau stamp duty calculator at /calculators/stamp-duty/ automates this process by:

1. Applying the correct CPI-indexed thresholds for the 2026-27 financial year
2. Identifying whether the property qualifies for the First Home Buyers Assistance Scheme exemption or concession
3. Determining eligibility for the $10,000 First Home Owner Grant
4. Adding the 9% foreign surcharge where applicable
5. Producing a clear, itemised estimate of the total duty and grant entitlement

The calculator handles both established homes and vacant land purchases, covering the full range of NSW property scenarios. For a tailored assessment of your borrowing position alongside stamp duty costs, speak with an Arrivau consultant — we respond within one business day.

Internal Links for the Next Decision

Use these arrivau.com resources to plan your NSW property purchase:

1. /calculators/stamp-duty/ — Estimate your NSW transfer duty, first-home buyer concession, and foreign surcharge
2. /calculators/ — Explore the full suite of Australian property calculators including borrowing power, repayment estimates, and LMI projections
3. /best-home-loans-australia-2026/ — Compare home loan products across major and non-bank lenders for the 2026-27 market
4. /australian-mortgage-market-statistics-2026/ — Understand the broader lending environment and market trends shaping NSW property
5. /australia-home-loan-glossary-2026/ — Reference key mortgage and property terms used throughout your purchase journey

Information Sources

Revenue NSW — Transfer duty rates and thresholds 2026-27 Revenue NSW — First Home Buyers Assistance Scheme eligibility and thresholds Revenue NSW — First Home Owner Grant (New Homes) guidelines Duties Act 1997 (NSW) — Provisions for foreign person surcharge

FAQ

Q: How much stamp duty do I pay on an $800,000 home in NSW? A: The standard transfer duty on an $800,000 property in NSW for the 2026-27 financial year is $30,187. If you are an eligible first-home buyer, you would pay zero stamp duty on an $800,000 home because the full exemption extends to $800,000.

Q: Does the NSW first-home buyer exemption apply to existing homes? A: Yes. Unlike some other states, NSW provides the full stamp duty exemption for both new and existing homes up to $800,000. The concessional rate phases out between $800,001 and $1,000,000.

Q: What is the foreign surcharge rate in NSW for 2026-27? A: The NSW foreign purchaser surcharge rate is 9% of the dutiable value on residential property. This is additional to the standard transfer duty and applies to foreign natural persons, foreign corporations, and certain trusts.

Q: Can I receive both the FHOG and the stamp duty exemption in NSW? A: Yes. The $10,000 First Home Owner Grant for new homes valued up to $600,000 can be received in addition to the stamp duty exemption or concession under the First Home Buyers Assistance Scheme, provided you meet the eligibility criteria for both separately.

Q: How often do NSW stamp duty thresholds change? A: NSW stamp duty thresholds are indexed to the Consumer Price Index and updated annually from 1 July each year. The rates themselves are set by legislation and do not change without parliamentary amendment, but the bracket boundaries shift with CPI.

General Information Disclaimer

This article is general information only and is not personal financial, tax, legal or credit advice. Stamp duty rates, thresholds and concessions can change without notice. Arrivau Pty Ltd (ABN 81 643 901 599) provides credit assistance as an ASIC Credit Representative, CRN 530978. Consider your objectives, financial situation and needs, and seek licensed advice before making a property decision. For an assessment of your borrowing position, speak with an Arrivau consultant — we respond within one business day.