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Transfer duty exemptions and concessions

You must pay transfer duty to Revenue NSW when you acquire property in New South Wales. See which transactions are eligible for an exemption or concession.

First home buyers

Find out if you are eligible for an exemption or concession under the First Home Buyers Assistance Scheme.
Deceased estates

If you receive property from a deceased estate, you may only need to pay a concessional transfer duty rate.
Spouses and de facto partners

This exemption may apply when your spouse or de facto partner transfers an interest in their home to you.
Marriage or relationship break-ups

Sales and transfers of matrimonial or relationship property may be eligible for an exemption.
Primary production land

The sale or transfer of land used for a primary production business between family members may be exempt.
Self-managed super funds

Concessions are available for certain transactions related to complying self-managed super funds.
Charitable organisations

Read about exemptions available to charitable and benevolent organisations for property transactions in NSW.
Corporate reconstructions and consolidations

A corporation may be eligible for a concession on duty for transactions that occured on or after 1 February 2024.
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