What Is Stamp Duty and When Is It Payable in South Australia?
Stamp duty in South Australia is a one-off tax paid on the transfer of land, administered by RevenueSA under the Stamp Duties Act 1923. It's calculated on the greater of the property's value (including improvements) or the consideration paid (including GST). Duty is generally the purchaser's responsibility, paid when the transfer is stamped and lodged for registration.
A distinctive SA feature: no duty at all on "qualifying land"
Unlike most other states, South Australia has completely abolished stamp duty on transfers of non-residential, non-primary-production land — RevenueSA calls this "qualifying land," and it covers commercial, industrial, institutional, recreational, and most vacant land not zoned residential or rural. This exemption has applied to every qualifying land transfer executed on or after 1 July 2018, with no dollar cap. Only residential and primary production land remain subject to duty at the rates below — the calculator on this page is built for those two categories, which cover the great majority of property purchases (homes, investment properties, and farmland).
How Is Stamp Duty Calculated in South Australia?
SA uses a single sliding rate scale for residential and primary production land — there's no separate lower rate for owner-occupiers as in some other states. Rates increase through several bands from 1% at the bottom up to 5.5% on the value above $500,000.
First Home Buyer Relief
For contracts from 6 June 2024, price caps were removed for new homes and vacant land bought to build a home — full relief regardless of value. This relief is for new homes only, not established homes; any prior residential ownership by the buyer or spouse disqualifies.
Seniors Downsizing Stamp Duty Relief
For eligible contracts entered into on or after 25 March 2026, applicants aged 60+ who sell their principal place of residence and downsize to a smaller-land-size replacement property (a new home, off-the-plan apartment, or vacant land to build on) may get full duty relief where the replacement property's dutiable value is $2 million or less (new home/off-the-plan) or $1.2 million or less (vacant land), with partial relief tapering out by $2.1 million / $1.3 million respectively. At least one applicant must be 60+, and at least one must be an Australian citizen, permanent resident, or eligible NZ Special Category visa holder — otherwise the 7% foreign ownership surcharge applies on that person's share. A 6-month residence requirement applies to the replacement property, and the relief can only be used once per person/couple.
Family Farm Exemption
Section 71CC Stamp Duties Act 1923 exemption for family-farm transfers: land over 0.8 hectares, wholly/mainly used for primary production, with a 12-month prior business relationship between transferor and transferee. "Relative" covers spouse/domestic partner, children (incl. of spouse), grandchildren and their spouses, and parents/grandparents (incl. of spouse).
Family Farm Exemption Checker (South Australia)
A quick indication only — RevenueSA's actual process (Section 71CC) requires supporting evidence of the business relationship.
Source: RevenueSA — Section 71CC family farm exemption (see sources below).
Foreign Ownership Surcharge
Foreign persons (natural persons, corporations, or trusts) acquiring an interest in residential land in SA pay a 7% surcharge on the value of that interest, in addition to standard stamp duty. Applies to instruments executed on or after 1 January 2018 — the Commissioner has no discretion to waive it.
Frequently Asked Questions
Who pays stamp duty — the buyer or the seller?
The purchaser is responsible for stamp duty in South Australia.
Do I pay stamp duty on a commercial property purchase in SA?
No — since 1 July 2018, "qualifying land" (broadly, commercial, industrial and other non-residential, non-primary-production land) is exempt from duty entirely, with no cap on value.
Is there a young farmer duty concession in South Australia?
No — no distinct young-farmer duty scheme was found for south australia.
Where can I get an exact stamp duty figure?
This page provides general information only — use RevenueSA's own Stamp Duty Conveyance Calculator, or speak with a conveyancer or solicitor, for a precise figure.
Updated on 2026-07-13 — what changed
13 July 2026: promoted from a cornerstone stub to a full article using RevenueSA's official rate table (docx) and a 17-page per-$100 lookup table (PDF), both cross-checked directly against revenuesa.sa.gov.au. Added the Seniors Downsizing Stamp Duty Relief (new from 25 March 2026), the confirmed 7% foreign ownership surcharge, and the qualifying land duty exemption — none of which were previously documented on this page.