Taxes & Duties

Welcome to Taxes & Duties.

Emergency Services Levy

Revenue NSW is now responsible for collecting and sending funds to Treasury to support the work of emergency services in NSW...

Gaming machine tax

Gaming machine tax is paid on the profits of gaming machines by clubs and hotels. We collect gaming tax on behalf of...

Health insurance levy

The health insurance levy is paid by an organisation that carries on the business in New South Wales (NSW) of providing...

Insurance duty

Any person or entity carrying on the business of general or life insurance must pay duty...                

Land tax

Land tax is applied to the value of any property you own or jointly own that is above the land tax threshold.

Land tax surchange

A surcharge of 0.75 per cent is to be paid from the 2017 land tax year on residential land owned by foreign persons.

Landholder duty

Landholder duty is duty paid on the acquisition, by a person, of a significant interest in a landholder.

Lease duty

Duty on a Lease was abolished as of 1 January 2008.  However, the following instruments relating to a lease are liable...

Managed investment schemes

Managed investment schemes attract duty for certain instruments and transfers. A managed investment scheme under the...


Mortgage duty is duty charged on an amount secured by a mortgage. The amount secured by a mortgage is the amount...

Motor vehicle duty

You need to pay duty on a motor vehicle when; it is new and is being registered for the first time...

Parking space levy

The parking space levy aims to reduce traffic congestion by discouraging car use in key business districts in Sydney...

Partnership interests

Duty is payable on the following transactions: on the transfer of a partnership interest from one partner to another...

Traffic image provided by Transport for NSW

We collect the Passenger Service Levy from authorised taxi or booking service providers.

Payroll tax

Payroll tax is applied to a business’s New South Wales (NSW) wages that exceed the payroll tax threshold.

Point of consumption tax hero image

Betting service providers licensed in Australia must pay a point of consumption tax on all bets made by customers located in NSW...

State ambulance insurance plan

The State Ambulance Insurance Plan provides ambulance services to contributors who pay a fee to be part of the plan.

Surcharge Purchaser Duty

An 8 per cent surcharge purchaser duty now applies on the purchase of residential real estate by foreign persons.

Transfer of land or business duty

Transfer duty (formerly known as stamp duty) is a duty on the following transactions;  a sale or transfer of land...

Transfer of shares or units duty

Duty is charged on the transfer of non-listed shares in a New South Wales (NSW) company or units in a unit trust scheme.

Abolished taxes and duties

Insurance protection tax is abolished from 1 July 2011. Duty on mortgages for the purpose of investment housing...

Last updated: 20 March 2018