South Australia's conveyance duty rates for 2026-27 offer a first home buyer benefit that rivals Queensland's headline policy: full stamp duty relief on new homes, off-the-plan purchases, and vacant land with absolutely no price cap. A $700,000 newly built Adelaide house attracts $0 stamp duty for an eligible first home buyer — but the same-priced established home triggers $32,330 in duty. This new-only condition is the critical detail that distinguishes SA's first-home policy from other states. For non-first-home buyers, duty on a $550,000 Adelaide home runs $24,080, while foreign purchasers pay an additional 7% surcharge, adding $38,500 on that same property. Use our stamp duty calculator to model your specific scenario.
SA Conveyance Duty Rates 2026-27: Eight-Bracket Progressive Scale
RevenueSA publishes a staggered eight-bracket scale for conveyance duty. Each bracket adds a new marginal rate, meaning the effective rate rises with the purchase price but only applies to the portion within each band.
For properties valued up to $12,000, duty is calculated at 1% of the dutiable value. This lowest bracket is typically reserved for very small vacant lots or parking spaces.
Between $12,001 and $30,000, the formula is $120 plus 2% of the amount exceeding $12,000. A $25,000 purchase in this band yields $120 + 2% × $13,000 = $120 + $260 = $380.
Between $30,001 and $50,000, duty is $480 plus 3% of the excess over $30,000. A $45,000 parcel of vacant land would attract $480 + 3% × $15,000 = $480 + $450 = $930.
Between $50,001 and $100,000, the calculation shifts to $1,080 plus 3.5% of the excess over $50,000. A $90,000 purchase produces $1,080 + 3.5% × $40,000 = $1,080 + $1,400 = $2,480.
Between $100,001 and $200,000, duty becomes $2,830 plus 4% of the excess over $100,000. This bracket covers many regional SA purchases and entry-level Adelaide units.
Between $200,001 and $250,000, the rate is $6,830 plus 4.25% of the excess over $200,000. A $240,000 unit sees $6,830 + 4.25% × $40,000 = $6,830 + $1,700 = $8,530.
Between $250,001 and $300,000, duty is $8,955 plus 4.75% of the excess over $250,000. A $280,000 purchase yields $8,955 + 4.75% × $30,000 = $8,955 + $1,425 = $10,380.
Between $300,001 and $500,000 — the bracket that captures a significant share of Adelaide residential transactions — duty is $11,330 plus 5% of the excess over $300,000. This 5% marginal rate is competitive with NSW's 4.5% but notably cheaper than Victoria's 6%.
For properties above $500,000, the formula is $21,330 plus 5.5% of the excess over $500,000. This top bracket covers most Adelaide family homes in established suburbs.
Worked Example: $400,000 Adelaide Unit (Non-First-Home Buyer)
A $400,000 purchase falls in the $300,001–$500,000 bracket. Duty: $11,330 + 5% × ($400,000 − $300,000) = $11,330 + 5% × $100,000 = $11,330 + $5,000 = $16,330. This is the upfront cost payable at settlement.
Worked Example: $550,000 Adelaide House
$550,000 exceeds the $500,000 threshold, falling into the top bracket: $21,330 + 5.5% × ($550,000 − $500,000) = $21,330 + 5.5% × $50,000 = $21,330 + $2,750 = $24,080.
Worked Example: $700,000 Premium Adelaide Property
$21,330 + 5.5% × ($700,000 − $500,000) = $21,330 + 5.5% × $200,000 = $21,330 + $11,000 = $32,330. Despite the higher absolute value, SA's top marginal rate of 5.5% keeps duty meaningfully below NSW ($34,687) and far below Victoria ($40,070) for equivalent $700,000 purchases.
First Home Buyer Relief: No Price Cap — But Only on New Homes
From 13 February 2025, RevenueSA introduced a transformative change: eligible first home buyers receive full stamp duty relief on new homes, off-the-plan purchases, and vacant land intended for building — with no upper price limit whatsoever. A first home buyer building or buying a newly constructed $900,000 home pays $0 conveyance duty. A $1.2 million off-the-plan apartment? Also $0.
This policy puts SA in the same league as Queensland, which also offers a no-cap stamp duty exemption for first home buyers. But there is a crucial distinction: Queensland extends its concession to existing homes (subject to a value cap), while SA's relief is strictly limited to new construction, off-the-plan, and vacant-land-to-build purchases. If you are a first home buyer in Adelaide and you walk into an established home in Prospect or Unley, you will pay the full standard conveyance duty — no concession, no sliding scale, no partial relief.
The eligibility logic is clear: the government wants to incentivise new housing supply, not just facilitate transactions in the existing stock. This makes the policy a powerful tool for buyers willing to consider house-and-land packages in Adelaide's northern and southern growth corridors, or off-the-plan apartments in the CBD.
Worked Example: $550,000 New Home (First Home Buyer)
Standard duty on $550,000 would be $24,080. Under the first home relief, the buyer pays $0 — retaining the full $24,080 for the deposit or other settlement costs. This saving is equivalent to roughly 4.4% of the purchase price.
Worked Example: $550,000 Established Home (Same First Home Buyer)
If that same buyer purchases an established $550,000 home instead, the full $24,080 duty is payable with zero concession. The policy creates a stark financial incentive to go new.
How the FHOG Stacks on Top
SA's First Home Owner Grant of up to $15,000 for new homes is an additional benefit that stacks with the stamp duty relief. On a $550,000 new home, a first home buyer could receive $0 stamp duty plus $15,000 FHOG — a combined benefit of $39,080 versus the non-first-home scenario. Buyers purchasing new homes in regional SA may also qualify for the Regional First Home Buyer Guarantee, further reducing the deposit barrier. For more detail on how these benefits fit into a financing strategy, see our SA first home buyer loans guide.
Foreign Buyer Surcharge: 7%
South Australia imposes a 7% foreign ownership surcharge on residential property acquired by foreign individuals, corporations, and trusts. This surcharge is calculated on the full dutiable value and is payable in addition to the standard conveyance duty — it is not subject to the first home buyer relief or any other concession.
Worked Example: Foreign Buyer Purchasing a $550,000 Adelaide Home
Standard duty: $24,080. Foreign surcharge: 7% × $550,000 = $38,500. Total duty payable: $62,580 — more than two and a half times the standard amount.
Worked Example: Foreign Buyer at $700,000
Standard duty: $32,330. Foreign surcharge: 7% × $700,000 = $49,000. Total: $81,330. The combined duty represents 11.6% of the purchase price — a substantial transaction cost that must be funded from the buyer's own resources alongside the deposit.
SA's 7% surcharge sits below NSW's 9% and Victoria's 8%, making it the most competitive of the three largest state markets for foreign buyers. For context on how foreign buyers can structure financing under these conditions, see our foreign buyer home loans overview.
SA vs Other States: The Adelaide Advantage
Comparing a $700,000 purchase across jurisdictions reveals SA's competitive position. For a non-first-home buyer, SA duty is $32,330 — lower than both NSW ($27,937 on a $750,000 equivalent scales proportionally to roughly $33,875 at $700,000) and Victoria ($40,070 at $700,000). The SA standard rate scale is genuinely competitive for mid-range properties.
The real divergence shows up in first home buyer treatment. SA's no-cap new home exemption means a $700,000 newly built home costs $0 in duty — a saving that NSW can only match below $800,000 and Victoria below $600,000. However, SA's penalty on existing homes (no concession at all) contrasts with NSW covering established homes to $800,000 and Victoria to $600,000. The trade-off is deliberate: go new and save big, or buy established and pay full freight.
For foreign buyers, SA's 7% surcharge combined with relatively modest base rates produces the lowest total duty of any major state market on an equivalent property. On a $700,000 home: SA $81,330 vs NSW roughly $108,500 (with 9% surcharge) vs VIC $100,070 — a gap of $18,000 to $27,000 purely from rate design.
For more on how stamp duty connects to your mortgage borrowing capacity, see our NSW stamp duty guide and VIC stamp duty guide for cross-state comparisons, and use our stamp duty calculator to run your exact numbers.
Data Source
All rates, thresholds, and first home buyer relief rules in this article are sourced from RevenueSA, verified as at July 2026. The first home buyer exemption (no cap on new homes, off-the-plan, and vacant land for building) has been in effect since 13 February 2025 and remains current for the 2026-27 financial year. Foreign surcharge and FHOG amounts confirmed against RevenueSA publications.
FAQ
Does the SA first home buyer relief cover established homes?
No. The full stamp duty relief for first home buyers applies exclusively to new homes, off-the-plan purchases, and vacant land intended for building a home. If you buy an established (existing) home as a first home buyer in South Australia, you pay the full standard conveyance duty with no concession available. This is the single most important policy detail to understand before house hunting.
Is there truly no price cap on the new home exemption?
There is no upper price limit. A first home buyer purchasing a newly constructed $1.5 million home in Adelaide's eastern suburbs qualifies for full stamp duty relief — $0. This distinguishes SA from NSW, Victoria, and most other state jurisdictions where first home concessions phase out above specific price thresholds.
Can I claim the FHOG and the stamp duty relief simultaneously?
Yes. The FHOG ($15,000 for new homes) and the first home buyer stamp duty relief are separate programs that can be claimed on the same eligible purchase. They stack to create a combined benefit that significantly reduces the total upfront cost of buying a new home.
Does the no-cap exemption apply to house-and-land packages?
Yes. Vacant land purchased with the intention of building a home qualifies for the stamp duty relief, and the subsequent construction contract for a new home on that land also qualifies. House-and-land packages — where the land and build contract are part of the same transaction — are explicitly covered under the policy.
What if I buy an established home but renovate it substantially?
Substantial renovation does not convert an established home into a "new home" for the purposes of this relief. The exemption is tied to the property's status at the time of purchase. If the dwelling is already built and previously occupied, it is classified as established regardless of your renovation plans.
How does SA's foreign surcharge compare to other states?
SA's 7% foreign surcharge is the lowest of the major state markets: NSW charges 9%, Victoria and Queensland charge 8%, and WA charges 7% (matching SA). This makes Adelaide particularly competitive for foreign buyers on a total transaction cost basis, especially when combined with SA's lower base duty rates.
This article provides general information only and does not constitute financial or legal advice. Stamp duty rates, thresholds, and concessions may change. Verify your specific liability with RevenueSA or a qualified conveyancer before exchange. For personalised guidance on your property purchase, connect with an Arrivau advisor — typically within one business day.