SA stamp duty and land tax calculator

Using the two calculators

The stamp duty calculator works out South Australian conveyance duty on residential and primary production land, applies the nil rate for qualifying land, applies first home buyer relief for contracts from 13 February 2025, and adds the 7% foreign ownership surcharge on a foreign buyer's share of residential land. The land tax calculator works out 2026/2027 land tax at the general rates or the trust rates.

Seniors downsizing relief, the new vacant land exemption and refund, and other exemptions are refused with a link to the RevenueSA stamp duty conveyance calculator.

Stamp duty on land

What is dutiable

Duty on residential and primary production land is based on the value of the land (including improvements) or the consideration (including GST), whichever is greater. Conveyances of qualifying land, meaning land used for purposes other than residential or primary production, attract no duty under contracts entered into on or after 1 July 2018.

The Stamp Duties (Residential Purposes and Residential Land) Amendment Act 2026 came into operation on 15 September 2026. According to RevenueSA Information Circular 103, it clarifies what counts as residential purposes and qualifying land, excludes listed accommodation such as hotels, motels, serviced apartments and purpose-built student accommodation from residential treatment, and treats vacant land as residential where its zone allows a residence. It also introduces a vacant land exemption (Commissioner approval needed, not self-assessable) and a refund where qualifying development is completed within 3 years, or 5 with an approved extension, for conveyances on or after 15 September 2026. RevenueSA says it is still updating its guidance, so check the classification of any vacant or mixed-use land.

Conveyance rates

Duty is charged on every $100 or part of $100.

RevenueSA figures: duty on $600,000 is $26,830, on $670,000 is $30,680 and on $420,000 is $17,330.

First home buyer relief

For contracts on or after 13 February 2025, eligible first home buyers get full stamp duty relief regardless of the property's value. The relief does not apply to the foreign ownership surcharge. It is available for:

• a new home, meaning one built but not previously occupied or sold as a place of residence, or a substantially renovated home bought from a GST-registered developer
• an off-the-plan apartment
• vacant land bought to build a home on, where a permanent dwelling suitable for living in is built.

Relief is not available on an established home. The home must be the buyer's principal place of residence for at least 6 continuous months.

Earlier contracts have different rules. Between 6 June 2024 and 12 February 2025 full relief applied regardless of value, with full or partial relief possible on the surcharge. Between 15 June 2023 and 5 June 2024 relief depended on value caps: full relief for a new home up to $650,000 phasing out by $700,000, and for vacant land up to $400,000 phasing out by $450,000. RevenueSA's example from that period: a new home bought for $670,000 had duty of $30,680 and relief of $18,408, leaving $12,272. Contracts before 15 June 2023 get no relief. The calculator only applies the current rule.

Foreign ownership surcharge

Foreign persons, foreign corporations and foreign trusts acquiring an interest in residential land in South Australia pay a surcharge of 7% of the value of the interest, in addition to stamp duty. It applies to dutiable instruments executed on or after 1 January 2018, and to land holder acquisitions entered into on or after that date. The surcharge is worked out on the value used for duty purposes, GST inclusive, and only on the interest the foreign person acquires.

Joint tenants are treated as tenants in common in equal shares, so where one of two joint tenants is foreign the surcharge applies to a 50% interest. Timing turns on execution of the dutiable instrument: RevenueSA's example is a contract signed on 20 December 2017 with a transfer executed on 19 January 2018, which is liable.

Land tax for 2026/2027

How it is assessed

Land tax is based on land owned at midnight on 30 June each year and is charged on the total taxable site value, not the capital value. Site values are set by the Valuer-General. All taxable site values in the same ownership are aggregated, exempt land is excluded, and the tax is then apportioned across the properties by site value. No assessment is issued if the calculated tax is less than $20.

General rates

RevenueSA's example: David owns three properties. His home is exempt and the other two have site values of $740,000 and $835,000, a total of $1,575,000. Land tax is $3,550, apportioned $1,667.94 and $1,882.06.

Trust rates

Trust rates apply where a trust does not meet the criteria for the general rates, including:

• a discretionary trust holding land acquired after 16 October 2019
• a discretionary trust holding earlier land where no designated beneficiary was nominated, or the nomination was withdrawn
• a fixed trust where RevenueSA has not been notified of the beneficiaries, or a unit trust where it has not been notified of the unitholders.

Excluded trusts use the general rates. Fixed and unit trust nominations must cover all beneficiaries or unitholders. Discretionary trusts can no longer nominate a designated beneficiary; nominations had to be made before 31 December 2021 and only for land acquired on or before 16 October 2019. RevenueSA must be told within one month of land being acquired on trust.

Quick reference for client conversations

For other states, see NSW, Victoria, Queensland and Western Australia. For property GST, see GST on property.