How to meet your obligations and make payments.
Paying tax on property you own.
Calculate and lodge tax on the wages paid by your business.
Calculate and pay transfer (stamp) duty on purchases.
We collect and audit mineral resources royalties.
We collect gaming and wagering taxes.
For businesses that provide health benefits to contributors.
Providers of general and life insurance pay a duty.
Aims to reduce traffic congestion in Sydney's busiest areas.
Surcharge fees that apply to residential land.
Duty applies to some vehicle registrations and transfers.
Applies to authorised taxi and booking service providers.
We collect funds to support emergency services in NSW.
How government and the private sector compete
The NSW state budget includes two changes to transfer duty that will take effect from 1 July 2019. The changes include:
- annual indexation of transfer duty thresholds, and
- surcharge duty exemptions for holders of a retirement visa (subclass 405 or 410).
You must pay transfer duty – once known as stamp duty – in NSW when you buy:
You must also pay transfer duty when you acquire land, or an interest in land, without buying it. For example:
In some circumstances, you may be eligible for a concession or exemption from transfer duty, such as:
You must pay transfer duty within three months of signing a contract for sale or transfer, except in the case of off-the-plan purchases.
If you buy off-the-plan and you intend to live in the property, you may be able to defer your transfer duty liability for up to 12 months.
Use our online calculator to work out how much transfer duty you’ll need to pay.
You must pay transfer duty based on the property’s sale price or its current market value, whichever is higher.
If you are buying a residential property in NSW, use the residential property buyer tool to find out the taxes and duties you may need to pay, as well as exemptions and grants that you are entitled to receive.
| Property value | Transfer duty rate |
|---|---|
| $0 to $14,000 | $1.25 for every $100 (the minimum is $10) |
| $14,001 to $30,000 | $175 plus $1.50 for every $100 over $14,000 |
| $30,001 to $80,000 | $415 plus $1.75 for every $100 over $30,000 |
| $80,001 to $300,000 | $1,290 plus $3.50 for every $100 over $80,000 |
| $300,001 to $1 million | $8,990 plus $4.50 for every $100 over $300,000 |
| Over $1 million | $40,490 plus $5.50 for every $100 over $1 million |
| Property value | Transfer duty rate |
|---|---|
| $0 to $14,000 | $1.25 for every $100 (the minimum is $10) |
| $14,001 to $30,000 | $175 plus $1.50 for every $100 over $14,000 |
| $30,001 to $81,000 | $415 plus $1.75 for every $100 over $30,000 |
| $81,001 to $304,000 | $1,307 plus $3.50 for every $100 over $81,000 |
| $304,001 to $1,013,000 | $9,112 plus $4.50 for every $100 over $304,000 |
| Over $1,013,000 | $41,017 plus $5.50 for every $100 over $1,013,000 |
| Property value | Premium rate |
|---|---|
| Over $3 million (residential properties only) | $150,490 plus $7.00 for every $100 over $3 million |
| Property value | Premium rate |
|---|---|
| Over $3,040,000 (residential properties only) | $152,502 plus $7.00 for every $100 over $3,040,000 |
The premium rate applies to residential properties only. If your property is worth more than $3 million (or $3.04 million from 1 July 2019) and part of it is used for business, we’ll only take into account the part that’s used for residential purposes when applying the premium transfer duty threshold.
For large properties, the premium transfer rate is calculated only on the first two hectares of land you own, as a proportion of your overall parcel of land. The remainder of your property will be charged at the standard rate.
For example:
Your solicitor or conveyancer can lodge an application for assessment on a contract for sale or transfer of land on your behalf. They’ll also arrange for duty to be paid. This is typically done as part of the settlement process. They'll also know if you are entitled to any exemptions or concessions.
If you’re not using a solicitor or conveyancer, you must lodge an application and pay duty yourself.
You can apply for a refund (PDF, 259 KB) if you’ve paid transfer duty on a contract for sale or transfer that doesn’t go ahead.
You must apply within:
When applying for a refund, we’ll ask you for:
If you don’t pay your transfer duty on time, you’ll be charged interest on the amount you owe. We may also charge additional penalties.
You can lodge an objection or request a reassessment if you’re dissatisfied with an assessment or decision we’ve made.
From 1 July 2016, the NSW government abolished transfer duty on the sale of business assets, including intellectual property, goodwill and statutory licences.
However, you still must pay transfer duty on any land the business holds. Duty will be assessed on the value of the land, including leasehold interests, fixtures and goods.
If you're transferring or assigning a lease not connected to any business assets, complete the declaration for urgent stamping of transfers and assignment of leases form (PDF, 226.6 KB).
Other transactions that may require transfer duty include:
Read more about other occasions when transfer duty may apply.