Off-the-plan stamp duty in South Australia, Tasmania and the ACT

Checked October 2026. Rules, rates and prices change, so confirm anything that matters with the source linked below.

Australian Capital Territory

The ACT Revenue Office runs two schemes that can apply to a new townhouse.

Off the plan unit duty exemption. From 1 July 2026 there is no duty on off-the-plan purchases of units by owner-occupiers, and no property value limit. The Revenue Office describes units as unit-titled properties such as apartments or townhouses. Conditions:

• Only individuals can claim. A purchase through a company, as a trustee, as a partner in a partnership or as an agent for any of them does not qualify.
• At least one buyer must own the home and live in it continuously for at least one year, starting within 12 months of settlement.
• You claim by using concession code 405 on the Buyer Verification Declaration before title is registered.

The price limit has changed often: $1,020,000 for contracts exchanged from 1 July 2025 to 30 June 2026, and $1,000,000 for 1 July 2024 to 30 June 2025.

Home Buyer Concession Scheme. From 1 July 2026, eligible buyers of new homes, established homes and vacant residential land pay no conveyance duty, with no property value cap and no income test. All buyers and their domestic partners must not have owned or held an interest in other property in the previous 5 years, and the one-year residence rule also applies. The Revenue Office says buyers must assess their own eligibility, and it runs compliance checks.

South Australia

RevenueSA's stamp duty relief is for first home buyers. It covers new homes (which RevenueSA's definitions say include townhouses), off-the-plan apartments and vacant land for building a new home. RevenueSA's relief page lists only those three categories.

• For contracts on or after 6 June 2024, relief is full and there is no value cap. For contracts from 13 February 2025 it does not cover the foreign ownership surcharge.
• For contracts on or after 13 February 2025, you are not eligible if you or your spouse or domestic partner has previously held a relevant interest in residential property in Australia.
• All applicants must live in the home for a continuous period of at least 6 months, starting within 12 months of settlement.
• Relief is an exemption from duty, not a cash payment, and you apply for it separately from the first home owner grant.

RevenueSA's definition of an off-the-plan purchase names apartments. If you are buying a townhouse that is not yet built, ask your conveyancer to confirm with RevenueSA which category applies. The grant is covered in our South Australian grant guide.

Tasmania

Off the plan apartment or unit duty concession. This took 50% off property transfer duty for agreements signed between 1 July 2024 and 30 June 2026, for dwellings with a dutiable value of $750,000 or less. The dwelling had to be on a lot in a strata scheme or conjoined with other dwellings, so some townhouses qualified. Buyers had to be individuals aged 18 or over, with at least one an Australian citizen or permanent resident. The State Revenue Office says the dwelling must not have had an occupancy permit when the agreement was signed, that the concession is not available where the agreement for sale was signed after 30 June 2026, and that the transfer must be completed before 30 June 2031. It was also unavailable where a First Home Owner Grant had been paid for the same transfer.

First Home Owner Grant. For a new home, including off the plan, the grant depends on the date the transaction commenced:

The Tasmanian page lists no property value cap. The home must be your main residence for at least 6 continuous months, starting within 12 months of completion. The State Revenue Office's separate first home buyer duty relief for established homes is also not available for transactions settling after 30 June 2026.

Worked examples

These use the general duty rates published by each office.

South Australia, first home buyer, new townhouse at $700,000. Duty at the general rate is $21,330 plus $5.50 per $100 over $500,000. That is $200,000, or 2,000 lots of $100, and 2,000 times $5.50 is $11,000, so duty is $32,330. With full first home buyer relief, none is payable.

Tasmania, townhouse at $700,000. General duty is $12,935 plus $4.25 per $100 over $375,000. That is $325,000, or 3,250 lots of $100, and 3,250 times $4.25 is $13,812.50, so duty is $26,747.50. An agreement signed before 1 July 2026 at this price could have had 50% off, which is $13,373.75, if every condition was met. An agreement signed now does not get that reduction.

Questions to ask before signing

• Which date counts for your contract: the date you sign, the date of exchange, or settlement?
• Is the townhouse unit-titled (ACT), a new home or off-the-plan apartment (SA), or in a strata scheme (Tasmania)?
• Will every buyer meet the individual, residence and prior-ownership tests?

Common questions

Does the ACT off-the-plan exemption cover townhouses?

It covers unit-titled townhouses as well as apartments, as long as it is bought off the plan and you meet the individual and one-year residence conditions. The Revenue Office says "units" means unit-titled properties, and that the exemption is only available to individuals, so purchases through companies or trusts do not qualify.

Can I claim SA stamp duty relief if I owned a home before?

For contracts on or after 13 February 2025, not if you or your spouse or domestic partner has previously held a relevant interest in Australian residential property. For contracts from 15 June 2023 to 12 February 2025, you might qualify if you had not lived in that property for 6 continuous months or more. Check which date applies to your contract.

Is the Tasmanian off-the-plan concession still available?

Not for agreements signed after 30 June 2026. Tasmania's State Revenue Office says refunds are not available for those later agreements, and that anyone seeking a refund on an earlier agreement must make a written request for reassessment. Tasmania's first home owner grant for new homes is a separate benefit and is still open.

Does South Australia's relief cover the foreign ownership surcharge?

Not for contracts on or after 13 February 2025. RevenueSA says the surcharge must still be paid if it applies. For contracts between 6 June 2024 and 12 February 2025, full or partial relief could apply to the surcharge. Ask RevenueSA or your conveyancer how your contract date is treated.

Keep reading

• What is the First Home Owner Grant for a new home in South Australia?
• Is stamp duty charged on the land only, or on the townhouse as well?
• What does off the plan mean when buying a townhouse?
• NSW First Home Owner (New Homes) Grant: who gets it and how it works
• Victoria's First Home Owner Grant for a new townhouse: what to check
• How does the First Home Owner Grant work for a new townhouse in Western Australia?

Sources

• Off the Plan Unit Duty Exemption, ACT Revenue Office
• About the Home Buyer Concession Scheme, ACT Revenue Office
• Stamp duty relief for eligible first home buyers, RevenueSA
• Relief available, RevenueSA
• Rate of stamp duty, RevenueSA
• Eligible properties, RevenueSA
• Off the plan apartment or unit duty concession, State Revenue Office Tasmania
• Rates of duty, State Revenue Office Tasmania
• Concessions and exemptions, State Revenue Office Tasmania
• First Home Owner Grant eligibility, State Revenue Office Tasmania

This is general information, not financial, tax or legal advice. Get advice that suits your situation before you buy.