Calculating transfer duty for self assessors

OSRconnect will calculate the duty liability for a transaction when you enter the relevant details into the system.

To calculate transfer duty without having to log in, you can use our:

  • transfer duty calculator - to work out a duty liability for a transaction, including unpaid tax interest, based on the document date, proposed lodgement date and payment date. There is also a report function that explains more about how the duty and any UTI are calculated
  • transfer duty estimator - to receive an estimate of duty payable and an indication that a concession or home owner grant may be available.

In some cases, you may want to refer to the rates of duty to confirm a duty liability amount.

Rates of transfer duty

Dutiable value Duty rate
Not more than $5,000 Nil
More than $5,000 up to $75,000 $1.50 for each $100, or part of $100, over $5,000
$75,000 to $540,000 $1,050 plus $3.50 for each $100, or part of $100, over $75,000
$540,000 to $1,000,000 $17,325 plus $4.50 for each $100, or part of $100, over $540,000
More than $1,000,000 $38,025 plus $5.75 for each $100, or part of $100, over $1,000,000

Use the home concession rates for home, first home or first home vacant land concession claims.

Additional duty of 7% applies to acquisitions of residential land by foreign persons (including companies and trusts). Find out more about the additional foreign acquirer duty.

Concessions and exemptions

Parties to a dutiable transaction can claim concessions or exemptions when certain requirements are met. As a registered self assessor, there are certain types of these transactions that you must self assess.

Read the list of approved transactions to find out what you can assess and what must be lodged with the Office of State Revenue.

The transfer duty exemption toolkits also show you what exemptions you can self assess, and how to apply them to transactions in OSRconnect.

Also consider...

Contact

Office of State Revenue
For transfer duty self assessment queries:

For queries on payroll tax, land tax and royalties:

  • call 1300 300 734 (Australia) or +61 7 3179 2500 (overseas)
  • send an email using our online enquiry form.