Apply for a pensioner duty exemption or concession

Background information

As an eligible pensioner you can receive a one-off land transfer duty exemption or concession when you buy a home to live in as your principal place of residence (your home).

The exemption or concession applies to new and established homes valued up to $750,000. The amount of duty depends on the property value.

If you also qualify for the First Home Owner Grant, you must choose between the first home buyer duty reduction or the pensioner exemption or concession, whichever is worth more. You cannot receive both. 

If you have paid full duty and did not claim the exemption or concession, you can apply for a refund within 5 years of paying.

You can use our calculator to work out how much duty you must pay as an eligible pensioner.

Step 1: Gather required information

To apply for the pensioner exemption or concession using the Digital Duties Form, solicitors and conveyancers will need:

• details of the transaction, including title details, land use entitlements (if applicable), type of property and transfer (related parties)
• details about how you will use and occupy the property
• previous claims and eligibility
• concession card details of all applicants.

You must submit these documents with your application:

• original and completed transfer of land or land use entitlement form
• a copy of both sides of your concession card.

For homes constructed after transfer, you must also supply:

• a complete copy of the certificate of occupancy showing the mandatory inspection stages
• a complete copy of the building contract (if applicable).

For contacts signed before 1 July 2023, owner-builders must also supply:

• receipts and a statement itemising construction costs not referred to in the building contract.

For transactions where the vendor and the transferee are associated or related parties, you must also supply:

• proof of payment of the purchase price and evidence of the market value.

Step 2: Complete your form

Use Duties Online to complete and lodge the Digital Duties Form. Start a new form under the ‘Create’ tab.

Next steps

We will issue a duty assessment once we verify all documentation and calculations.

You should keep all relevant evidence for at least 5 years.