Past thresholds and rates for transfer duty
View the rates and thresholds used to calculate transfer duty, premium duty and surcharge purchaser duty in New South Wales for previous financial years.
Last updated: 29 May 2026
Rates and thresholds for transfer duty and premium duty in New South Wales are adjusted each year in line with Consumer Price Index (CPI) changes.
The rate for surcharge purchaser duty is not adjusted to the CPI each year.
To determine your rate year, use:
the contract date, or the date of transfer if there is no contract. For the current financial year rates and thresholds go to the how to calculate transfer duty page.
Transfer duty From 1 July 2024
Thresholds for dutiable value Transfer duty rates
$0 to $17,000
$1.25 for every $100 (minimum $20)
$17,001 to $36,000
$212 plus $1.50 for every $100 over $17,000
$36,001 to $97,000
$497 plus $1.75 for every $100 over $36,000
$97,001 to $364,000
$1,564 plus $3.50 for every $100 over $97,000
$364,001 to $1,212,000
$10,909 plus $4.50 for every $100 over $364,000
Over $1,212,000
$49,069 plus $5.50 for every $100 over $1,212,000
From 1 July 2023
Thresholds for dutiable value Transfer duty rates
$0 to $16,000
$1.25 for every $100 (minimum $20)
$16,001 to $35,000
$200 plus $1.50 for every $100 over $16,000
$35,001 to $93,000
$485 plus $1.75 for every $100 over $35,000
$93,001 to $351,000
$1,500 plus $3.50 for every $100 over $93,000
$351,001 to $1,168,000
$10,530 plus $4.50 for every $100 over $351,000
Over $1,168,000
$47,295 plus $5.50 for every $100 over $1,168,000
From 1 July 2022
Thresholds for dutiable value Transfer duty rates
$0 to $15,000
$1.25 for every $100 (minimum $10)
$15,001 to $32,000
$187 plus $1.50 for every $100 over $15,000
$32,001 to $87,000
$442 plus $1.75 for every $100 over $32,000
$87,001 to $327,000
$1,405 plus $3.50 for every $100 over $87,000
$327,001 to $1,089,000
$9,805 plus $4.50 for every $100 over $327,000
Over $1,089,000
$44,095 plus $5.50 for every $100 over $1,089,000
From 1 February 2022
Thresholds for dutiable value Transfer duty rates
$0 to $14,000
$1.25 for every $100 (the minimum is $10)
$14,001 to $31,000
$175 plus $1.50 for every $100 over $14,000
$31,001 to $83,000
$430 plus $1.75 for every $100 over $31,000
$83,001 to $313,000
$1,340 plus $3.50 for every $100 over $83,000
$313,001 to $1,043,000
$9,390 plus $4.50 for every $100 over $313,000
Over $1,043,000
$42,240 plus $5.50 for every $100 over $1,043,000
From 1 July 2021
Thresholds for dutiable value Transfer duty rates
$0 to $14,000
$1.25 for every $100 (the minimum is $10)
$14,001 to $32,000
$175 plus $1.50 for every $100 over $14,000
$32,001 to $85,000
$445 plus $1.75 for every $100 over $32,000
$85,001 to $319,000
$1,372 plus $3.50 for every $100 over $85,000
$319,001 to $1,064,000
$9,562 plus $4.50 for every $100 over $319,000
Over $1,064,000
$43,087 plus $5.50 for every $100 over $1,064,000
From 1 July 2020
Thresholds for dutiable value Transfer duty rates
$0 to $14,000
$1.25 for every $100 (the minimum is $10)
$14,001 to $31,000
$175 plus $1.50 for every $100 over $14,000
$31,001 to $83,000
$430 plus $1.75 for every $100 over $31,000
$83,001 to $310,000
$1,340 plus $3.50 for every $100 over $83,000
$310,001 to $1,033,000
$9,285 plus $4.50 for every $100 over $310,000
Over $1,033,000
$41,820 plus $5.50 for every $100 over $1,033,000
From 1 July 2019
Thresholds for dutiable value Transfer duty rates
$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
Before 1 July 2019
Thresholds for dutiable value Transfer duty rates
$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
Premium duty
Period Dutiable property value Premium rates From 1 July 2024 Over $3,636,000 $182,389 plus $7.00 for every $100 over $3,636,000
From 1 July 2023
Over $3,505,000
$175,830 plus $7.00 for every $100 over $3,505,000
From 1 July 2022
Over $3,268,000
$163,940 plus $7.00 for every $100 over $3,268,000
From 1 February 2022
Over $3,131,000
$157,080 plus $7.00 for every $100 over $3,131,000
From 1 July 2021
Over $3,194,000
$160,237 plus $7.00 for every $100 over $3,194,000
From 1 July 2020
Over $3,101,000
$155,560 plus $7.00 for every $100 over $3,101,000
From 1 July 2019
Over $3,040,000
$152,502 plus $7.00 for every $100 over $3,040,000
Before 1 July 2019
Over $3 million
$150,490 plus $7.00 for every $100 over $3 million
Surcharge purchaser duty
Transactions dated Rate 1 July 2017 - 31 December 2024 8%
21 June 2016 - 30 June 2017
4%
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.
