What Is Stamp Duty and When Is It Payable in the ACT?
Stamp duty — officially called conveyance duty in the ACT — is a one-off tax paid by the purchaser when land or property changes hands, administered by the ACT Revenue Office. Duty is calculated on the dutiable value of the transaction, which is the greater of the purchase price or the property's market value.
How Is Stamp Duty Calculated in the ACT?
The ACT runs two separate rate scales: a lower scale for owner-occupiers (principal place of residence) and a higher general scale for everyone else, both rising through several bands to a flat 4.54% of the entire dutiable value above $1,455,000.
Home Buyer Concession Scheme
Home Buyer Concession Scheme: from 1 July 2026 both the property price cap and income threshold were removed — nil duty for eligible first home buyers (or buyers with no property owned in the past 5 years) regardless of price.
Intergenerational Rural Transfer Exemption
Intergenerational rural transfer exemption (Duties (Intergenerational Rural Transfer Guidelines) Determination 2017, DI2017-230) for primary production/farming land transferred to a younger generation.
Frequently Asked Questions
Who pays stamp duty — the buyer or the seller?
The purchaser (transferee) pays conveyance duty in the ACT.
Is there a young farmer duty concession in the ACT?
Not under that name — no named "young farmer" scheme exists, but the intergenerational rural transfer exemption effectively serves that purpose.
Where can I get an exact stamp duty figure?
This page provides general information only — use the ACT Revenue Office's own resources, or speak with a conveyancer or solicitor, for a precise figure.
Updated on 2026-07-12 — what changed
Initial publication of this page, verified directly against revenue.act.gov.au as of 12 July 2026.