South Australia levies conveyance duty — commonly called stamp duty — on residential and primary production land transfers. The 2026-27 rates continue without change from the previous year. On a median-priced Adelaide home of approximately $720,000 a non-first-home buyer pays roughly $33,430 in stamp duty. A significant reform took effect from 13 February 2025: first home buyers purchasing a new home, off-the-plan property, or vacant land to build on now receive a full stamp duty exemption with no price cap. This reform only covers new builds — existing homes remain ineligible for the first home buyer stamp duty relief. Foreign buyers pay an additional 7% surcharge, and the First Home Owner Grant of up to $15,000 is available for new homes. All figures are sourced from RevenueSA and are current as at July 2026.
South Australia Standard Conveyance Duty Rates 2026-27
South Australia’s residential conveyance duty uses a finely-graduated scale with nine brackets. For dutiable values up to $12,000 the rate is 1% of the total value. Between $12,001 and $30,000 the duty is $120 plus 2% of the amount exceeding $12,000. For the $30,001 to $50,000 band the duty is $480 plus 3% of the excess over $30,000. Between $50,001 and $100,000 the duty is $1,080 plus 3.5% of the amount exceeding $50,000. The $100,001 to $200,000 bracket, covering many entry-level Adelaide homes, attracts $2,830 plus 4% of the excess over $100,000. Between $200,001 and $250,000 the duty is $6,830 plus 4.25%. For $250,001 to $300,000 the duty is $8,955 plus 4.75%. The $300,001 to $500,000 range — which spans Adelaide’s median unit and lower-end house market — attracts $11,330 plus 5% of the excess over $300,000. Above $500,000 the duty is $21,330 plus 5.5% of the amount exceeding $500,000.
At a purchase price of $720,000 the calculation is $21,330 + 5.5% × ($720,000 − $500,000) = $21,330 + $12,100 = $33,430.
An important structural feature of the South Australian system is that non-residential property transfers have been exempt from conveyance duty since 2018. Commercial and industrial property purchasers do not pay this tax.
First Home Buyer Full Relief on New Builds — February 2025 Reform
From 13 February 2025 South Australia introduced a landmark reform for first home buyers. Eligible first home buyers who purchase a new home, an off-the-plan property, or vacant land to build their first home on receive a full stamp duty exemption — with no upper price limit. This applies to new houses, new apartments, townhouses, and house-and-land packages at any price point.
The reform is specifically targeted at stimulating new housing construction rather than churn in the established market. Buyers must meet standard first home buyer criteria: they must be at least 18 years old, must never have owned residential property in Australia or overseas, and must move into the property as their principal place of residence within 12 months of settlement and live there continuously for at least 12 months. At least one applicant must be an Australian citizen or hold permanent residency.
Existing homes do not qualify for any first home buyer stamp duty relief under this reform. A first home buyer purchasing a $650,000 established home in Adelaide pays the full $29,580 in stamp duty. The same buyer purchasing a new $650,000 home pays zero duty — a saving of nearly $30,000.
The exemption does not cover the foreign buyer surcharge. If a foreign first home buyer purchases a new home, they receive the stamp duty exemption on the base duty but must still pay the 7% foreign surcharge in full.
Foreign Buyer Surcharge
Foreign purchasers of residential property in South Australia pay an additional 7% surcharge on the dutiable value. This surcharge is payable on top of the standard conveyance duty and applies regardless of whether the buyer qualifies for a first home buyer exemption. Foreign buyers who are also first home buyers receive the base duty exemption but not the surcharge waiver — the surcharge is calculated on the full dutiable value.
First Home Owner Grant — Up to $15,000
South Australia’s First Home Owner Grant offers up to $15,000 to eligible first home buyers purchasing or building a new home. The grant amount depends on the property value and the buyer’s circumstances. It can be claimed alongside the stamp duty exemption for new builds, meaning a first home buyer who buys a new $650,000 home can receive both the stamp duty exemption (saving $29,580) and the FHOG (up to $15,000) — a combined benefit of approximately $44,580.
FAQ
Q: Does the first home buyer relief apply to established homes at all? A: No. Since the 13 February 2025 reform South Australia provides stamp duty relief only to first home buyers purchasing new homes, off-the-plan properties, or vacant land to build on. Established homes receive no first home buyer stamp duty concession, regardless of price.
Q: Can I purchase a new apartment off-the-plan and qualify for the relief? A: Yes. Off-the-plan apartments explicitly qualify for the full stamp duty exemption provided you are a first home buyer and will occupy the property as your principal place of residence. There is no price cap.
Q: What happens if I sell my new home within a year — do I have to repay the duty exemption? A: The first home buyer relief requires you to reside in the property as your principal place of residence for a continuous period of at least 12 months commencing within 12 months of settlement. If you sell or cease to occupy the property before meeting this requirement RevenueSA may seek recovery of the exempted duty plus penalty.
Q: Is non-residential property still exempt from conveyance duty in South Australia? A: Yes. Since 2018 South Australia has exempted transfers of non-residential property — including commercial offices, retail premises, and industrial land — from conveyance duty. Only residential and primary production land is dutiable.
Q: When is stamp duty payable in South Australia? A: Conveyance duty is payable before settlement can proceed. Your conveyancer or solicitor will calculate the duty and arrange payment from settlement funds. The transfer of title cannot be registered with the Lands Titles Office until duty is paid in full.
Sources
- RevenueSA, Conveyance Duty Rates, revenuesa.sa.gov.au (current as at July 2026)
- RevenueSA, First Home Owner Relief, revenuesa.sa.gov.au (effective from 13 February 2025)
- RevenueSA, First Home Owner Grant, revenuesa.sa.gov.au (2026-27)
- RevenueSA, Foreign Ownership Surcharge, revenuesa.sa.gov.au
- Government of South Australia, Housing Affordability, sa.gov.au (2026)
This article provides general information only and does not constitute financial, legal, or tax advice. Stamp duty obligations and entitlements depend on individual circumstances. Consult RevenueSA or a qualified conveyancer before making a purchase decision.