SA Stamp Duty 2026-27: Rates, First Home Buyer Relief and Foreign Surcharge

South Australia’s stamp duty (officially conveyance duty) has undergone a major first-home buyer reform since 13 February 2025: new homes, off-the-plan purchases and vacant land to build on are fully exempt from duty with no price cap — but established (existing) homes no longer receive any first-home buyer duty relief. This creates a clear policy signal for first-home buyers in Adelaide and regional SA: buying new or building saves tens of thousands in duty; buying an existing home means paying the full standard rate.

SA conveyance duty rates for FY2026-27 (residential and primary production land):

• Up to $12,000: 1.0% of the dutiable value
• $12,001–$30,000: $120 plus 2.0% of the amount over $12,000
• $30,001–$50,000: $480 plus 3.0% of the amount over $30,000
• $50,001–$100,000: $1,080 plus 3.5% of the amount over $50,000
• $100,001–$200,000: $2,830 plus 4.0% of the amount over $100,000
• $200,001–$250,000: $6,830 plus 4.25% of the amount over $200,000
• $250,001–$300,000: $8,955 plus 4.75% of the amount over $250,000
• $300,001–$500,000: $11,330 plus 5.0% of the amount over $300,000
• Over $500,000: $21,330 plus 5.5% of the amount over $500,000

For a $500,000 Adelaide property: duty is $21,330 (this falls exactly at the threshold). For a $600,000 property: $21,330 plus 5.5% of $100,000 = $26,830. For an $800,000 property: $21,330 plus 5.5% of $300,000 = $37,830. For a $350,000 property: $11,330 plus 5.0% of $50,000 = $13,830.

First-home buyer relief: new homes only, no price cap

Since 13 February 2025, first-home buyers in South Australia receive full conveyance duty relief on purchases of new homes, off-the-plan dwellings and vacant land to build a first home on — with no upper price limit. This means a first-home buyer purchasing a $700,000 new house-and-land package in Adelaide’s northern suburbs pays zero conveyance duty, saving $31,830 compared to the standard rate. The policy explicitly excludes established (existing/second-hand) homes — if you buy an existing home, you pay the full standard rate regardless of being a first-home buyer.

The eligibility criteria: at least one purchaser must be an Australian citizen or permanent resident, must not have previously owned an interest in residential property in Australia, and must occupy the home as a principal place of residence for a continuous period of at least 12 months within 12 months of settlement (or completion). The relief does not apply to the foreign purchaser surcharge component — even if you qualify for the first-home buyer duty relief, you still pay the 7% foreign surcharge if you are a foreign person.

The new-home-only structure makes the decision between new and established particularly sharp in SA. For a first-home buyer comparing a $550,000 new home (zero duty, plus FHOG) against a $550,000 established home ($24,080 in duty, no FHOG), the total upfront cost difference exceeds $35,000. This is enough to change the deposit equation for many buyers.

First Home Owner Grant: up to $15,000

SA’s FHOG is up to $15,000 for new homes. The grant amount depends on the property value and the buyer’s circumstances. The FHOG is available for new homes, off-the-plan dwellings and substantial renovations. It can be received alongside the first-home buyer duty relief on the same new home purchase — meaning a qualifying buyer can get zero duty plus up to $15,000 in grant money. For a $500,000 new home: the combined benefit (avoided duty of $21,330 plus $15,000 grant) is over $36,000.

Foreign purchaser surcharge: 7%

Foreign purchasers acquiring residential property in SA pay an additional 7% surcharge on the dutiable value, on top of the standard conveyance duty. For a $500,000 property, the foreign surcharge alone is $35,000. The surcharge applies to foreign natural persons, foreign corporations and trustees of foreign trusts. The first-home buyer duty relief does not exempt foreign purchasers from the 7% surcharge — the relief and the surcharge are separate charges.

How SA compares: the new vs established gap

South Australia’s policy creates a wider gap between new and established home duty outcomes than any other state except Queensland. While QLD also offers zero-duty on new homes with no price cap, QLD still provides some established-home relief (full exemption up to $700,000). SA provides zero established-home relief for first-home buyers. This makes SA the state where the advice “buy new if you’re a first-home buyer” has the strongest financial case — the duty saving alone is typically $20,000–$40,000 on an Adelaide-priced property.

How to budget for SA stamp duty as a first-home buyer

If you are buying new: factor in zero duty, so your upfront costs are the deposit, conveyancing fees (roughly $1,000–$1,800 in SA), and the usual purchase costs. The FHOG can offset some of those costs.

If you are buying established: budget for the full conveyance duty at the standard rate. For a $450,000 established home (common for a first-home buyer in Adelaide), the duty is $11,330 plus 5.0% of $150,000 = $18,830. Add this to your total funds target and confirm the amount with your conveyancer.

A non-residential property note: SA phased out conveyance duty on non-residential and non-primary-production land from 2018, which is relevant for commercial property investors.

Information sources

All SA conveyance duty rates, first-home buyer relief criteria, FHOG amounts and foreign surcharge percentages are sourced from RevenueSA as at July 2026. The first-home buyer relief was introduced on 13 February 2025. Rates and thresholds are per the Stamp Duties Act 1923 (SA). Always verify current rates and eligibility through the RevenueSA website or a licensed SA conveyancer.

Frequently asked questions

Does SA give any stamp duty relief on established homes for first-home buyers?

No. Since 13 February 2025, SA’s first-home buyer duty relief only applies to new homes, off-the-plan purchases and vacant land. Established (existing/second-hand) homes are not eligible for any first-home buyer duty relief — the full standard rate applies.

Can I get both the duty relief and the FHOG in SA?

Yes. A qualifying first-home buyer purchasing a new home can receive both full conveyance duty relief (zero duty) and the First Home Owner Grant of up to $15,000 on the same property.

Does the foreign surcharge apply even if I qualify for first-home buyer relief?

Yes. The first-home buyer duty relief exempts you from standard conveyance duty but does not exempt you from the 7% foreign purchaser surcharge. A foreign first-home buyer purchasing a new $500,000 home pays $35,000 in foreign surcharge despite the standard duty relief.

What is SA’s position on non-residential property stamp duty?

SA abolished conveyance duty on non-residential and non-primary-production land transfers from 2018. Commercial property, industrial property and other non-residential transfers are duty-free in SA, which is a unique position among Australian states.

Next step: calculate your SA stamp duty and purchase costs

The difference between buying new and established in South Australia can exceed $30,000 in upfront costs. To model your specific scenario, speak with an Arrivau licensed mortgage consultant — we respond within one business day.

General information disclaimer

This article is general information only and is not personal financial, tax, legal or credit advice. SA conveyance duty rates, concessions and thresholds can change. Arrivau Pty Ltd (ABN 81 643 901 599) provides credit assistance as an ASIC Credit Representative, CRN 530978. Obtain independent legal and duty advice from a licensed SA conveyancer or solicitor before purchasing property.