What is stamp duty?什么是印花税？
Stamp duty — officially called transfer duty in most states — is a tax charged by state and territory governments when you buy property. It's one of the largest upfront costs in any property purchase, often ranging from 3% to 5% of the purchase price depending on where you buy and who you are. 印花税——在大多数州正式称为转让税——是州和领地政府在您购买房产时征收的税款。这是购房最大的前期费用之一，根据购买地点和买家身份，通常占购买价格的3%至5%。
Unlike income tax, which goes to the federal government, stamp duty revenue stays with each state. This is why rates, thresholds, and concessions vary so dramatically between states — each state sets its own rules. 与流向联邦政府的所得税不同，印花税收入留存各州。这就是为什么各州的税率、门槛和优惠差异如此巨大——每个州制定自己的规则。
Stamp duty by state — 2025–26各州印花税 — 2025–26
Here's how much stamp duty a standard owner-occupier pays at common price points across all states:以下是标准自住买家在各州常见价位下应缴纳的印花税：
| State州 | $500,000$500,000 | $750,000$750,000 | $1,000,000$1,000,000 |
|---|---|---|---|
| NSW | $17,029 | $28,962 | $40,535 |
| VIC | $21,970 | $40,070 | $55,000 |
| QLD | $8,750 | $20,250 | $34,500 |
| WA | $17,765 | $27,765 | $40,015 |
| SA | $21,330 | $32,830 | $48,830 |
| TAS | $18,248 | $28,748 | $42,248 |
| ACT | $8,720 | $18,660 | $34,620 |
| NT | $23,929 | $34,804 | $48,679 |
NSW — New South WalesNSW — 新南威尔士州
NSW has a progressive rate from 1.25% to 5.5%, with a premium 7% rate on residential properties above $3,721,000. First home buyers are fully exempt on purchases up to $800,000, with a tapering concession to $1,000,000. Eligible buyers can also choose an annual property tax of ~$400 + 0.3% of land value instead of paying stamp duty upfront on properties up to $1.5 million. NSW实行累进税率，从1.25%到5.5%，超过$3,721,000的住宅房产适用7%的豪华附加税率。首次置业者购买$800,000以下房产可完全豁免，$1,000,000以下享受递减优惠。符合条件的买家还可选择每年约$400加土地价值0.3%的年度房产税，替代$1,500,000以下房产的前期印花税。
VIC — VictoriaVIC — 维多利亚州
Victoria has the highest rates at the upper end — properties between $960,001 and $2,000,000 attract a flat 5.5% on the full purchase price (not just the excess), and above $2,000,000 it rises to 6.5%. First home buyers are exempt up to $600,000 with a sliding concession to $750,000. Off-the-plan concessions are extended to all buyers (including investors) until October 2026. 维多利亚州高端税率最高——$960,001至$2,000,000的房产对全价（而非超额部分）征收5.5%的统一税率，$2,000,000以上升至6.5%。首次置业者$600,000以下可豁免，$750,000以下享受递减优惠。期房优惠延伸至所有买家（包括投资者），有效期至2026年10月。
QLD — QueenslandQLD — 昆士兰州
Queensland is one of the cheapest states for stamp duty. Owner-occupiers benefit from a home concession rate. First home buyers get a full exemption on established homes up to $700,000 (tapering to $800,000), and from May 2025, there is no cap on the first home buyer exemption for new builds — meaning a first home buyer purchasing a brand new $1.5 million home pays zero stamp duty. 昆士兰州印花税是最低的州之一。自住买家享受住房优惠税率。首次置业者$700,000以下的存量房产可完全豁免（递减至$800,000），自2025年5月起，新建房产的首次置业者豁免无上限——即首次置业者购买全新$1,500,000住宅可享零印花税。
WA — Western AustraliaWA — 西澳大利亚州
WA uses a sliding scale from 1.9% to 5.15%. First home buyers receive a full exemption on properties up to $500,000, with a concessional rate tapering to $700,000 (or $750,000 for new builds). Perth's rising median prices mean many first home buyers no longer qualify for the full exemption. 西澳使用1.9%至5.15%的递进税率。首次置业者$500,000以下可完全豁免，递减至$700,000（新建房产为$750,000）。珀斯房价持续上涨，许多首次置业者已无法享受完全豁免。
SA — South AustraliaSA — 南澳大利亚州
South Australia is notable for having no stamp duty exemption for first home buyers on established homes — the only state with this policy. However, first home buyers purchasing new builds receive a full exemption with no price cap, making SA particularly attractive for new construction investment. 南澳大利亚州的显著特点是首次置业者购买存量房产不享受印花税豁免——这是唯一采取此政策的州。但首次置业者购买新建房产可享受无上限的完全豁免，使南澳对新建房产投资颇具吸引力。
TAS — TasmaniaTAS — 塔斯马尼亚州
Tasmania has seven progressive brackets up to 4.5%. First home buyers currently receive a full exemption on properties up to $750,000 — however this concession is set to expire on 30 June 2026, reverting to a 50% discount after that date. Act before the deadline if you're eligible. 塔斯马尼亚州有七个累进税率档次，最高4.5%。首次置业者目前$750,000以下可完全豁免——但此优惠将于2026年6月30日到期，之后恢复为50%折扣。符合条件者请在截止日期前行动。
ACT — Australian Capital TerritoryACT — 澳大利亚首都领地
The ACT has the most generous first home buyer scheme in Australia — full exemption on properties up to $1,020,000 (income-tested), indexed to CPI annually. The ACT also has no foreign buyer surcharge — making it the cheapest jurisdiction for foreign investors by a significant margin. Standard rates range from 1.2% to 6.4% for investors. ACT拥有澳洲最慷慨的首次置业者优惠方案——$1,020,000以下（经收入审查）可完全豁免，每年按CPI调整。ACT也没有外国买家附加税——是外国投资者成本最低的地区，优势明显。标准税率对投资者为1.2%至6.4%。
NT — Northern TerritoryNT — 北领地
The NT uses a unique quadratic formula for properties under $525,000, then flat rates of 4.95% to 5.95% above that. There is no foreign buyer surcharge. The NT offers a $50,000 HomeGrown Grant for eligible new home buyers (expires September 2026) on top of the $10,000 First Home Owner Grant, making it one of the best-value jurisdictions for new builds. 北领地对$525,000以下的房产使用独特的二次公式，超过该价值则适用4.95%至5.95%的固定税率。没有外国买家附加税。北领地为符合条件的新建房买家提供$50,000 HomeGrown补助金（2026年9月到期），加上$10,000首次置业者补助金，使其成为新建房产性价比最高的地区之一。
First home buyer concessions — summary首次置业者优惠——汇总
| State州 | Established home — FHB exemption存量房产——首次置业豁免 | New build — FHB exemption新建房产——首次置业豁免 |
|---|---|---|
| NSW | Full exemption ≤$800k, taper to $1M≤$80万完全豁免，递减至$100万 | Same as established同存量房产 |
| VIC | Full exemption ≤$600k, taper to $750k≤$60万完全豁免，递减至$75万 | Same as established同存量房产 |
| QLD | Full exemption ≤$700k, taper to $800k≤$70万完全豁免，递减至$80万 | No cap from May 20252025年5月起无上限 |
| WA | Full exemption ≤$500k, taper to $700k≤$50万完全豁免，递减至$70万 | Taper to $750k递减至$75万 |
| SA | No exemption无豁免 | Full exemption, no cap完全豁免，无上限 |
| TAS | Full exemption ≤$750k (until Jun 2026)≤$75万完全豁免（至2026年6月） | Same as established同存量房产 |
| ACT | Full exemption ≤$1,020,000 (income-tested)≤$102万完全豁免（经收入审查） | Same as established同存量房产 |
| NT | No specific exemption无特定豁免 | $50k HomeGrown Grant$5万HomeGrown补助金 |
When do you pay stamp duty?何时缴纳印花税？
Stamp duty is generally payable at or before settlement — typically 30 to 90 days after signing the contract of sale. It must be paid from savings or your deposit, not from your home loan. This is why it needs to be factored into your total upfront costs when budgeting for a property purchase. 印花税通常在交割时或之前缴纳——通常在签署买卖合同后30至90天内。必须从储蓄或定金中支付，不能从房屋贷款中支付。这就是为什么在规划购房预算时需要将其纳入前期总费用。
Foreign buyer surcharges外国买家附加税
If you are not an Australian citizen or permanent resident, you will pay an additional foreign buyer surcharge on top of regular stamp duty in most states. The rates for 2025–26 are: 如果您不是澳洲公民或永久居民，在大多数州购买房产时，除正常印花税外还需缴纳外国买家附加税。2025–26年度税率为：
| State州 | Foreign Buyer Surcharge外国买家附加税 |
|---|---|
| NSW | 9% |
| VIC | 8% |
| QLD | 7% |
| WA | 7% |
| SA | 7% |
| TAS | 8% |
| ACT | 0% (no surcharge)（无附加税） |
| NT | 0% (no surcharge)（无附加税） |
→ Open free CGT Calculator → 打开免费CGT计算器
This calculator and article are provided by Plain Finance Talks for educational purposes only. Stamp duty figures are estimates based on publicly available 2025–26 state and territory rates. Results do not account for all concessions, exemptions, surcharges, or special circumstances (including foreign buyer surcharges, off-the-plan concessions, pensioner concessions, family transfers, or deceased estate transfers). Stamp duty rates and thresholds are set by each state and territory government and are subject to change without notice. The ACT calculator uses standard owner-occupier rates — the income-tested Home Buyer Concession Scheme is not modelled. The NT uses a simplified bracket approximation — the actual NT quadratic formula applies for properties under $525,000. For the exact stamp duty payable on your purchase, please contact the relevant state revenue office or consult a licensed conveyancer or solicitor before signing any contract. 本计算器和文章由Plain Finance Talks提供，仅用于教育目的。印花税数字基于2025–26年度各州和领地公开税率估算。结果不考虑所有优惠、豁免、附加税或特殊情况（包括外国买家附加税、期房优惠、养老金领取者优惠、家庭转让或遗产转让）。印花税税率和门槛由各州和领地政府设定，可随时更改，恕不另行通知。ACT计算使用标准自住买家税率——经收入审查的首置买家优惠计划未纳入模型。NT使用简化档次近似值——实际NT二次公式适用于$525,000以下的房产。如需获取您购房应缴印花税的精确金额，请在签署任何合同前联系相关州税务局或咨询持牌房产转让师或律师。