Who pays for stamp duty when selling a house?
If you're selling your house, you don't pay stamp duty on the sale. The buyer does, on top of the price they pay you.
At settlement, the day ownership passes to the buyer, you'll see adjustments instead. That's where council rates, water charges and any strata levies are usually split between you and the buyer, and in some states land tax too.
If you're an Australian resident, you'll also need a clearance certificate from the Australian Taxation Office (ATO), or the buyer must hold back part of your price. And if you're buying your next home, that's where stamp duty comes back into your budget.
Who pays stamp duty?
The buyer pays stamp duty, not the seller. Revenue NSW puts it simply: "Sellers and transferors do not pay transfer duty."
Stamp duty isn't part of the sale price, so it doesn't come out of your sale proceeds. The buyer pays it on top, worked out on the price or the property's market value, whichever is higher.
If you're selling in Queensland or South Australia, the law makes you liable for duty as well as the buyer. In practice the buyer pays, but the Queensland Revenue Office says it can pursue both of you if duty goes unpaid. It's worth asking your conveyancer to confirm the buyer's duty is paid at settlement.
Is transfer duty the same as stamp duty?
Yes. It's the same tax, and most states and territories now officially call it something else. Here's the name to look for in yours.
| State or territory | Official name |
|---|---|
| NSW | Transfer duty |
| Victoria | Land transfer duty |
| Queensland | Transfer duty |
| South Australia | Stamp duty |
| Western Australia | Transfer duty |
| Tasmania | Duty (property transfer duty) |
| ACT | Conveyance duty |
| Northern Territory | Stamp duty |
What do you pay or adjust at settlement as a seller?
You pay the property's running costs up to settlement, and the buyer takes over from there. In NSW and Victoria, for example, the standard contract splits council rates, water charges and other regular bills so you normally pay up to and including settlement day. The NSW contract also names strata levies.
These splits are called adjustments, and they work both ways. If you've paid a bill in advance, the buyer pays you back for the days after settlement. Your conveyancer or lawyer (whoever handles the legal side of your sale) works them out before settlement.
Other amounts that come out of your sale, such as agent commission and paying out your mortgage, are covered in our guides to the cost of selling a house, government fees when selling and what a conveyancer costs.
Land tax and paperwork by state
Land tax mostly matters if you're selling an investment property, a holiday home or land, because a home you live in is generally exempt. But some of the paperwork below applies whatever you're selling, including NSW's land tax clearance certificate and Queensland's disclosure statement.
| State or territory | What to know |
|---|---|
| NSW | Land tax is adjusted only if your contract says it is. Every seller must give the buyer a current land tax clearance certificate at least 14 days before settlement. |
| Victoria | For contracts from 1 January 2024, you can't pass land tax on to the buyer if the price is under the threshold ($10.7 million in 2026, indexed each year). Your vendor statement (section 32), the disclosure document the buyer gets before they sign, lists rates and other charges. |
| Queensland | Land tax is assessed on who owns the land at 30 June, and selling during the year doesn't change that bill. Any split is up to your contract, and unpaid tax is normally paid from settlement funds. Since 1 August 2025, you generally must give the buyer a disclosure statement (key facts and certificates about the property) before they sign. |
| South Australia | If you owned the land at 30 June, you're liable for the following year's land tax, but conveyancers commonly split land tax and the emergency services levy (a state property levy) at settlement. |
| Western Australia | The standard contract conditions cover how your outgoings (the property's running costs, such as rates) are adjusted. RevenueWA's land tax certificate shows the figures used for that adjustment. |
| Tasmania | Any land tax you owe must be paid before the transfer. By agreement, you can recover part of the year's land tax from the buyer at settlement. |
| ACT | A certificate of rates, land tax and other charges shows what's owing on the property. Anything unpaid after settlement becomes the new owner's responsibility. |
| Northern Territory | Outstanding council rates and other charges are settled at the same time as the sale. |
For everything else a sale costs in your state, see our guides for NSW, Victoria, Queensland, South Australia, WA, Tasmania, the ACT and the NT.
Do you need a clearance certificate to sell?
Yes, if you're an Australian resident for tax purposes. The ATO clearance certificate shows the buyer that you're not a foreign resident. For contracts from 1 January 2025, if you don't have one, the buyer must hold back 15 per cent of the price at settlement and pay it to the ATO.
You can claim that amount back as a credit in your tax return, but it's simpler to have the certificate ready. It's free and lasts 12 months (if your residency doesn't change), though it can take up to 28 days to issue. The ATO says to apply as soon as you're considering selling, and at least 28 days before settlement.
Each owner on the title applies separately, and a lawyer or registered tax agent can apply for you. You also need to tell the buyer in writing whether GST withholding (the buyer paying the GST straight to the ATO) applies. It's for new homes and potential residential land, not established homes, and most standard contracts now include this notice.
Can a seller ever end up paying stamp duty?
Yes, if you bought this home with a duty concession or exemption (such as a first home concession) and sell before you've lived there as long as the concession requires.
The revenue office can then ask you to pay back some or all of the duty you saved, possibly with interest. If you don't tell the office in time, it can ask for penalties too.
- Queensland: if you sell before you move in, you lose the whole concession. If you sell within a year of moving in, you repay part of it. You must tell the Queensland Revenue Office within 28 days of no longer qualifying.
- NSW, Victoria and the ACT: the first home concessions in NSW (contracts from 1 July 2023) and Victoria, and the ACT's home buyer concession, need you to move in within 12 months of settlement and live there for at least 12 continuous months. Selling before then can cost you the whole concession.
- Victoria: you must also tell the State Revenue Office within 30 days of becoming aware you might not meet the residence conditions.
- Western Australia and South Australia: you need to live there for 6 continuous months, starting within 12 months of settlement. In South Australia the relief applies only to new homes, off-the-plan apartments and vacant land (which has its own timing).
- Tasmania: if you bought an established first home with the duty exemption (settled by 30 June 2026), you need to live there for 6 continuous months, starting within 12 months of buying, and keep owning it until then.
- Northern Territory: the house and land package exemption requires you to live there for 6 continuous months, starting within 12 months of completion.
Our guide to how soon you can sell a house after buying it covers these rules in more detail.
When is stamp duty paid?
Stamp duty is usually paid at or soon after settlement, by the buyer's conveyancer from the buyer's funds, and each state sets its own deadline. If you're buying your next home, that buyer is you.
| State or territory | When duty is due |
|---|---|
| NSW | At settlement or 3 months after signing, whichever comes first (eligible off-the-plan buyers may be able to defer) |
| Victoria | Within 30 days of settlement |
| Queensland | Payment is generally due 14 days after lodgement by a conveyancer registered as a self assessor (most are), or by the date on the assessment notice if the documents go to the Queensland Revenue Office directly. Documents are generally lodged within 30 days of signing (or of the contract becoming unconditional), though conveyancers lodging electronically may have longer. |
| South Australia | At settlement (the law allows 2 months from signing the transfer) |
| Western Australia | Usually at or before settlement (the law allows a month from the assessment notice, or up to 12 months for land) |
| Tasmania | Within 3 months, usually counted from settlement |
| ACT | 14 days after the transfer is registered |
| Northern Territory | Within 60 days of signing, or at settlement if that's sooner |
Timing matters if you're buying and selling at the same time. In NSW, for example, if you agree a long settlement on your next home so you can sell first, the duty is still due 3 months after you sign.
Who do you pay stamp duty to?
You pay stamp duty to the revenue office of the state or territory where the property is, such as Revenue NSW or Victoria's State Revenue Office. In most states the buyer's conveyancer or solicitor pays it from the settlement funds. In the ACT, the buyer pays it 14 days after the transfer is registered.
Who can get a stamp duty exemption or concession?
Most states offer first home buyers an exemption or a reduced rate, and some have concessions for pensioners, homes passing between spouses or partners, and deceased estates. Each comes with conditions, often including living in the home for a set time, so check them before you count on the saving.
If you're buying next, our guide to stamp duty and the costs of buying a house in NSW, Queensland and Victoria set out what you might pay. Our guide to selling your home covers the rest of the process.
Frequently asked questions
Who pays stamp duty when selling a house?
The buyer pays stamp duty, not the seller. In Queensland and South Australia the law makes both parties liable, but in practice the buyer pays.
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When do you have to pay your stamp duty?
Each state sets its own deadline, such as within 30 days of settlement in Victoria or 14 days after the transfer is registered in the ACT.
How do you calculate stamp duty?
Each state charges duty in price bands, on the price or the market value, whichever is higher.
Take an $800,000 established home (not newly built), bought in October 2026 by an Australian citizen who doesn't qualify for a first home or other concession. Duty ranges from $43,070 in Victoria down to $21,850 in Queensland, where the figure uses the home concession rate for a buyer who'll live there.
Your state revenue office's duty calculator gives the figure for your next purchase. If you're selling, our cost of selling calculator estimates your side of the costs.
Do you pay stamp duty when you sell?
No. Stamp duty is the buyer's tax, though in Queensland and South Australia the law makes the seller liable too, and the revenue office can pursue both parties if it goes unpaid.
As a seller, your costs include agent commission, marketing, conveyancing and the adjustments at settlement, and possibly capital gains tax if the sale isn't fully covered by the main residence exemption, the CGT exemption for your home (renting the home out can affect this).
Who do you pay stamp duty to?
Stamp duty is paid to the state and territory government through a revenue office in each state. It can be paid using means such as BPAY, mail and electronic funds transfer.
How can you avoid paying stamp duty?
Only by qualifying for an exemption or concession, which can reduce duty to nothing. First home buyers get one in most states, and some states have concessions for pensioners, homes passing between spouses or partners, and deceased estates, each with its own conditions.
Who pays stamp duty in NSW?
The buyer pays transfer duty, and sellers don't. As a seller, you give the buyer a current land tax clearance certificate at least 14 days before settlement. Eligible first home buyers pay no duty on a home up to $800,000 and a reduced amount below $1 million (contracts from 1 July 2023).
Who pays stamp duty in QLD?
The buyer usually pays transfer duty, though the law makes both parties liable. As a seller, you generally give the buyer a disclosure statement before they sign. Eligible first home buyers pay no duty on a home up to $700,000 (phasing out at $800,000), or on a new home or vacant land for a first home, whatever the value.
Who pays stamp duty in Victoria?
The buyer pays land transfer duty. As a seller, you can't pass land tax on to the buyer if the price is under $10.7 million (the 2026 threshold), and your vendor statement (section 32) lists rates and charges. Eligible first home buyers pay no duty on a home up to $600,000 and a reduced amount up to $750,000.
Where these rules come from
We used each state and territory's revenue office (Revenue NSW, SRO Victoria, Queensland Revenue Office, RevenueSA, RevenueWA, SRO Tasmania, ACT Revenue Office and the Northern Territory Government) and the laws they cite.
We also used Victoria's Sale of Land Act 1962 (section 10G, on land tax), the standard contracts' adjustment terms in NSW and Victoria, and the ATO's page on clearance certificates, all checked on 21 October 2026.
The $800,000 example uses each office's published rates for an established home, with no first home, pensioner or other concession and no foreign buyer surcharge. The one exception is Queensland, where the figure uses the home concession rate, as shown. Rules and rates change, so check with your revenue office before you rely on a figure.
