SA Stamp Duty 2026: Rates, First Home Buyer Rules & Examples
South Australia's full stamp duty scale, $0 duty for first home buyers on new homes at any price, no relief on established homes, the 7% foreign surcharge, and worked examples from $400k to $1M.
South Australia has the simplest stamp duty system in the country, and one of the most polarised. If you are a first home buyer purchasing a new home, you pay no duty at all, at any price. If you are anyone else, including a first home buyer purchasing an established home, you pay the full general rate. There is no general owner-occupier discount.
The general rate scale
Duty is calculated on the greater of the purchase price or market value. The same scale applies to owner-occupiers and investors.
| Dutiable value | Duty payable |
|---|---|
| $0 – $12,000 | $1.00 per $100 |
| $12,001 – $30,000 | $120 + $2.00 per $100 over $12,000 |
| $30,001 – $50,000 | $480 + $3.00 per $100 over $30,000 |
| $50,001 – $100,000 | $1,080 + $3.50 per $100 over $50,000 |
| $100,001 – $200,000 | $2,830 + $4.00 per $100 over $100,000 |
| $200,001 – $250,000 | $6,830 + $4.25 per $100 over $200,000 |
| $250,001 – $300,000 | $8,955 + $4.75 per $100 over $250,000 |
| $300,001 – $500,000 | $11,330 + $5.00 per $100 over $300,000 |
| Over $500,000 | $21,330 + $5.50 per $100 over $500,000 |
The top band starts at just $500,000 and these thresholds have not been indexed in years. As Adelaide prices have risen, almost every house purchase in the metro area now falls in the top band.
First home buyers: new homes only
Since 6 June 2024, eligible first home buyers in South Australia pay no stamp duty on a new home, an off-the-plan home, or vacant land to build one. There is no price cap. The South Australian First Home Owner Grant of $15,000 also applies to new homes, and its price cap was removed at the same time.
Worked examples
$400,000 unit
Typical of units in postcodes like 5035 Keswick or 5031 Mile End.
$700,000 house
Middle-ring Adelaide, for example 5048 Brighton or 5073 Rostrevor.
$1,000,000 inner-ring house
Inner-ring house territory, for example 5067 Norwood or 5061 Unley.
Foreign ownership surcharge
Foreign buyers pay an additional 7% of the dutiable value on top of the general rate. On the $700,000 example, that is an extra $49,000.
Off-the-plan apartment concession
South Australia has offered a concession on off-the-plan apartment purchases in and around the Adelaide CBD for several years, available to investors as well as owner-occupiers. The terms and end date have been extended more than once, so confirm the current rules with RevenueSA before you rely on it.
What it means for investors
- No investor penalty, no investor discount. You pay the same general rate as a non-first-home owner-occupier.
- Land tax kicks in early. SA land tax has a relatively low threshold, and it applies to the combined site value of all your SA investment land. Model it if you plan to own more than one SA property.
- Duty is part of your cost base. It reduces capital gains tax when you sell. See our CGT guide.
See the duty for any SA postcode
Every PropPulse postcode report includes estimated stamp duty for the median-priced property. Start with our Adelaide rankings, compare the VIC, QLD and NSW rules, or get a free report.