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For contracts entered into before 6 May 2008

Duty is rounded to the nearest whole dollar for these transactions (round down for $0.01 to $0.50 and round up for $0.51 to $0.99).

Transfer of real property for contracts entered into on or after 21 April 1998 to 5 May 2008

Dutiable value range Rate
$0 - $20,000 1.4% of the dutiable value of the property
> $20,000 - $115,000 $280 plus 2.4% cent of the dutiable value in excess of $20,000
> $115,000 - $870,000 $2560 plus 6% of the dutiable value in excess of $115,000
> $870,000 5.5% of the dutiable value

For transfer of land use entitlements after 16 June 2004, see the above rates. Also, refer to our land use entitlements information about company share flats (D4-04).

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Transfer of real property for contracts entered into on or after 1 January 1988 to 20 April 1998

Dutiable value range Stamp duty rate
$0 - $20,000 1.4% of the dutiable value of the property
> $20,000 - $100,000 $280 plus 2.4% of the dutiable value in excess of $20,000
> $100,000 - $760,000 $2200 plus 6% of the dutiable value in excess of $100,000
> $760,000 $41,800 plus 5.5% of the excess over $760,000

Transfer of real property for contracts entered into on or after 1 January 1984 to 31 December 1987

Value of real property Stamp duty on value of property for every $100 or portion thereof
> $20 - $7000 $1.45
> $7000 - $15,000 $1.70
> $15,000 - $40,000 $1.95
> $40,000 - $100,000 $2.20
> $100,000 - $125,000 $3.00
> $125,000 - $150,000 $3.50
> $150,000 - $200,000 $3.75
> $200,000 - $300,000 $4.25
> $300,000 - $600,000 $4.75
> $600,000 - $1,000,000 $5.25
> $1,000,000 $5.50

Transfer of real property for contracts entered into on or after 1 January 1983 to 31 December 1983

Value of real property Stamp duty on value of property for every $100 or portion thereof
> $20 - $7000 $1.45
> $7000 - $15,000 $1.70
> $15,000 - $40,000 $1.95
> $40,000 - $100,000 $2.20
> $100,000 - $125,000 $2.45
> $125,000 - $150,000 $2.70
> $150,000 - $200,000 $2.95
> $200,000 - $300,000 $3.45
> $300,000 - $600,000 $3.70
> $600,000 - $1,000,000 $4.20
> $1,000,000 $4.45

Transfer of real property for contracts entered into on or after 1 January 1982 to 31 December 1982

Value of real property Stamp duty on value of property for every $100 or portion thereof
> $20 - $7000 $1.50
> $7000 - $15,000 $1.75
> $15,000 - $40,000 $2.00
> $40,000 - $100,000 $2.25
> $100,000 - $500,000 $2.50
> $500,000 - $1,000,000 $3.00
> $1,000,000 $3.50
Last modified: 23 November 2020
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