Who pays transfer duty and when
Learn who must pay transfer duty and surcharge purchaser duty in NSW, when payment is due, and what to do with or without a legal representative.
Last updated: 27 May 2026
Fraud alert Revenue NSW is aware of scams related to duty payments and communications between you and your solicitor or conveyancer. Stay vigilant and verify any payment requests with your solicitor or conveyancer.
Read more about the scams .
Transfer duty is a state tax that is charged on a range of property transactions and documents.
Transfer duty must be paid to Revenue NSW by the due date.
Who pays transfer duty You usually pay transfer duty when you acquire property or an interest in property, including when you:
buy a home, land or investment property, or receive property through a transfer of ownership. Transfer duty is paid by the purchaser or transferee , even if someone else arranges the payment.
Sellers and transferors do not pay transfer duty.
You must pay it each time you acquire a dutiable property in New South Wales (NSW), unless the transaction meets the requirements for an exemption.
Exemptions and concessions You may be eligible for a concession or exemption that reduces or removes transfer duty.
Common situations include:
the First Home Buyers Assistance Scheme transfers from deceased estates transfers between spouses and de facto partners, and transfers following the break-up of a marriage or relationship. Eligibility depends on your circumstances.
Read more about exemptions and concessions for transfer duty .
Surcharge purchaser duty You may also need to pay surcharge purchaser duty if you:
are considered a foreign person , and buy residential property in NSW. Surcharge purchaser duty is:
paid in addition to transfer duty , and must be paid at the same time as transfer duty. Read more about surcharge purchaser duty , including the definition of a foreign person.
Other transactions Some other transactions that may require payment of transfer duty include:
establishing a trust over property in NSW acknowledging a trust granting of an option transferring an option to purchase land in NSW creation of a life estate, and foreclosing a mortgage on property in NSW. This list does not cover all transactions that attract duty.
When duty must be paid You must pay duty by the earliest of:
the settlement date if your transaction involves a property transfer, or within 3 months of: signing the contract for sale the date you agree to transfer where there is no contract (transfer form date), or the date of the deed. Revenue NSW will charge daily interest on any overdue amount until it is fully paid.
Learn more about options available to you if you have overdue duties .
Read more about interest and penalty tax .
Off the plan property purchases If you buy an off the plan property, you may be able to delay paying transfer duty .
If you are eligible, you may be able to defer payment by an additional 12 months.
This is a deferral only — the amount of duty does not change.
Read more about transfer duty for off the plan property purchases .
Alex signs a contract to purchase an investment property on 1 March.
Transfer duty would be due within 3 months of signing the contract (on or before 1 June), but the settlement day for the property sale is 12 April.
The settlement date is the earlier date, so Alex must pay transfer duty to Revenue NSW by 12 April not 1 June.
Alex’s legal representative arranges payment for settlement.
Alicia signs a contract to purchase a new home on 1 March.
She needs to sell her current property to help fund the purchase, so she negotiates with the seller to extend the settlement date to 1 September.
Alicia must pay transfer duty to Revenue NSW within 3 months of signing the contract (by 1 June ), as it is the earlier date.
Paying through a legal representative Most people pay duty through a solicitor or conveyancer.
Follow their advice to ensure payment is made by the required date.
Your legal representative usually:
calculates the transfer duty and any surcharge purchaser duty lodges the transaction with Revenue NSW arranges payment by the due date, and manages the transfer of the property. Even if your legal representative pays the duty, you are responsible for making sure it is paid on time.
Priya buys an apartment in Parramatta from Eleanor.
Priya is the purchaser of the property and must pay transfer duty on the sale.
Priya’s solicitor arranges the payment of transfer duty to Revenue NSW on settlement day on her behalf.
Paying without a legal representative If you are not using a solicitor or conveyancer, you must:
lodge your documents with Revenue NSW for duty assessment, and pay the duty by the due date. You are responsible for ensuring the information is correct and payment is made on time.
Read more about lodging your own duty application .
Jordan establishes a family trust and is appointed as the trustee.
After the trust deed is executed (i.e. signed), he submits it to Revenue NSW for duty assessment.
Revenue NSW issues a Duties Notice of Assessment that outlines the amount of duty payable and the due date.
Jordan pays the duty within three months of signing the trust deed, so he does not have to pay any interest.
Contact us Call the duties team on 1300 139 814 or +61 2 7808 6916 if you are overseas. Staff are available Monday to Friday, 8.30am to 5.00pm AEST (excluding public holidays).
You can also email duties@revenue.nsw.gov.au . You will receive a response within 10 business days.
