ACT Stamp Duty 2026-27: Conveyance Rates, HBCS No-Income-Cap Concession and No Foreign Surcharge

The Australian Capital Territory does stamp duty differently from every other jurisdiction. It has separate rate scales for owner-occupiers and investors, offers one of the most generous first home buyer concessions in the country — and, uniquely, has no foreign buyer surcharge on property transfer duty. And from 1 July 2026, the Home Buyer Concession Scheme got a major upgrade: the income test is gone. Here’s the full 2026-27 breakdown.

ACT conveyance duty rates 2026-27

The ACT uses two sets of rate tiers — one for owner-occupiers (the concessional scale) and one for investors and non-owner-occupiers (the general scale). The owner-occupier scale is materially cheaper at every price point, and the gap widens as the property value increases.

Owner-occupier (concessional) rates

Owner-occupiers — meaning you intend to live in the property as your principal place of residence — pay on the following scale:

• On the first $200,000 of dutiable value: $20 flat, or $1.18 per $100 (whichever is greater)
• $200,001 to $300,000: $2,360 plus $2.36 per $100 over $200,000
• $300,001 to $500,000: $4,720 plus $3.60 per $100 over $300,000
• $500,001 to $750,000: $11,920 plus $4.74 per $100 over $500,000
• $750,001 to $1,000,000: $23,770 plus $5.78 per $100 over $750,000
• $1,000,001 to $1,455,000: $38,220 plus $6.75 per $100 over $1,000,000
• Over $1,455,000: $68,940 plus $5.71 per $100 over $1,455,000

Investor (general) rates

If you’re buying as an investment or you won’t be living in the property, the general scale applies:

• On the first $200,000: $20 or $2.20 per $100, whichever is greater
• $200,001 to $300,000: $4,400 plus $3.52 per $100 over $200,000
• $300,001 to $500,000: $7,920 plus $4.62 per $100 over $300,000
• $500,001 to $750,000: $17,160 plus $5.90 per $100 over $500,000
• $750,001 to $1,000,000: $31,910 plus $6.85 per $100 over $750,000
• $1,000,001 to $1,455,000: $49,035 plus $7.72 per $100 over $1,000,000
• Over $1,455,000: $84,220 plus $6.50 per $100 over $1,455,000

What you’ll actually pay: worked examples

On a $750,000 property in Canberra:

An owner-occupier pays approximately $22,400 in conveyance duty. The maths: $11,920 on the first $500,000, plus 4.74% on the next $250,000 = $11,850, giving roughly $23,770. The effective rate on a $750,000 owner-occupier purchase is approximately 3.2%.

An investor purchasing the same $750,000 property pays approximately $33,900. That’s $17,160 on the first $500,000 plus 5.90% on the next $250,000 — roughly 4.5% effective.

On a $900,000 property:

Owner-occupier duty is approximately $32,400. Investor duty is approximately $42,200. The gap between the two scales — roughly $10,000 — is the premium you pay for not living in the home yourself.

Home Buyer Concession Scheme: no income cap from July 2026

The Home Buyer Concession Scheme is the ACT’s primary first home buyer support, and from 1 July 2026 it became significantly more accessible.

Full exemption: First home buyers pay zero conveyance duty on properties with a dutiable value up to $1,020,000. That means a couple buying their first home in Belconnen or Gungahlin for $800,000 pays nothing in stamp duty — saving roughly $25,000 compared to a standard owner-occupier.

Partial concession: For properties with a dutiable value above $1,020,000, the concession phases out, meaning you pay a reduced amount rather than the full owner-occupier rate. The concession decreases as the property value increases above the threshold.

Income test removed: Before 1 July 2026, the HBCS included an income cap that varied by household composition. Some first home buyers earning above the threshold were excluded entirely. That income test has now been abolished — your eligibility depends only on the property’s dutiable value and your status as a first home buyer, not on how much you earn.

What the HBCS does NOT cover: The concession applies to conveyance duty only. It does not cover other purchase costs such as legal fees, building inspections, mortgage registration fees or lender’s mortgage insurance. And it does not apply to the rates or land tax you’ll pay after settlement.

No FHOG in the ACT

The ACT abolished the First Home Owner Grant in July 2019. If you’re buying your first home in Canberra, the HBCS duty concession is your primary form of government support — there is no separate cash grant. This is a different model from most other states, which offer both a duty concession and a cash grant.

No foreign buyer conveyance surcharge

The ACT is the only Australian jurisdiction with no foreign purchaser surcharge on conveyance duty. If you’re a foreign person buying residential property in Canberra, you pay the same duty as a local buyer — either the owner-occupier or investor scale, depending on your circumstances.

This makes the ACT the cheapest jurisdiction for foreign buyers by a wide margin. In NSW, a foreign buyer pays an additional 9% surcharge on top of standard duty. In Victoria, it’s 8%. In the ACT: zero.

However, there is a catch: foreign owners in the ACT pay a land tax surcharge of 0.75% per annum on the Average Unimproved Value of residential land. This is an ongoing annual cost, not a one-off purchase cost. The surcharge applies to the land component of the property, not the total market value, and is payable each year you own the property.

How ACT compares to other states

At comparable price points, ACT stamp duty is roughly in the middle of the pack — cheaper than NSW and Victoria, comparable to South Australia, and more expensive than Queensland. But the HBCS, with its $1,020,000 full-exemption cap and no income test, makes Canberra the most generous jurisdiction for first home buyers on a per-dollar basis. And the absence of a foreign buyer conveyance surcharge is a unique competitive advantage for overseas purchasers.

Use the stamp duty calculator to get your exact number

ACT conveyance duty depends on your buyer status (owner-occupier, investor, or first home buyer), the dutiable value of the property, and whether you qualify for the HBCS. The interaction between the two rate scales and the HBCS thresholds produces results that are difficult to estimate by hand.

Use our stamp duty calculator to enter your property value, select Australian Capital Territory, and choose your buyer type. The calculator applies both rate scales, the HBCS concession, and generates an exact figure in seconds.

Related guides: See our breakdowns on stamp duty by state compared, foreign buyer purchase costs across Australia, and first home buyer total costs for 2026.

Data sources and verification date

The rates, thresholds and concessions described in this guide are drawn from publicly available information published by the ACT Revenue Office and are current as of July 2026. Key sources include:

• ACT Revenue Office — Conveyance Duty rates and scales
• ACT Revenue Office — Home Buyer Concession Scheme guidelines
• ACT Revenue Office — Land Tax foreign owner surcharge information
• Duties Act 1999 (ACT), as amended

Data as at July 2026. Rates, thresholds and concession eligibility are set by the ACT Government and may change. The HBCS income test removal took effect 1 July 2026 and should be confirmed against the current ACT Revenue Office guidelines before relying on it for a purchase decision.

Disclaimer: This article provides general information only and does not constitute financial, tax or legal advice. Stamp duty calculations depend on your specific circumstances including purchase price, buyer status, property type and contract date. Always verify your duty liability with the ACT Revenue Office or a licensed conveyancer or solicitor before making a purchase decision. For tax implications — including the interaction between conveyance duty and land tax, and the treatment of foreign ownership — consult a registered tax agent.