Non-commercial transfer duty
A non‑commercial property transaction is a transaction where the relevant property will be used for residential or rural purposes only.
For transactions on or after 1 July 2021, there are two base duty rates applied to non‑commercial property transactions – one for eligible owner-occupier transactions, and another for non-eligible owner-occupier transactions. (Note that a transaction is based on the date contracts are signed and exchanged.)
Eligible owner-occupier transactions
For an eligible owner-occupier transaction at least one buyer must live in the home continuously for at least one year, starting within 12 months of the date of completion (settlement date) or the date that a certificate of occupancy has been issued depending on property type.
Eligible owner-occupier transactions have a lower rate of duty for the lowest dutiable amount threshold with the benefits of that lower rate of duty available for transactions up to $1,455,000.
On or after 1 July 2023, the duty rate for eligible owner-occupier transactions with a dutiable amount of less than or equal to $260,000 has decreased to $0.49 per $100 or part thereof (from $0.60).
Eligible owner-occupier can enter the concession code 406 on the Buyer Verification Declaration before you lodge for registration.
Declaring your land use
You have (and your agent has) 14 days to lodge your transfer instrument for title registration with Access Canberra.
On the transfer instrument you’ll need to tick the ‘Residential’ or ‘Rural’ box under ‘Land Use’.
This will be your declaration to the ACT Revenue Office that the land will be used wholly for non‑commercial purposes.
Remember that we will charge you the residential or rural rates if you declare a non‑commercial land use.
Non-commercial rates of duty
Table 1 Eligible owner occupier transaction
Value of Non-Commercial Property | Duty Payable: Owner Occupier |
|---|---|
| Up to $260 000 | $0.49 per $100 or part of thereof up to $260,000 |
| $260 001 to $300 000 | $1 274 plus $2.20 per $100 or part thereof by which the value exceeds $260,000 |
| $300 001 to $500 000 | $2 154 plus $3.40 per $100, or part thereof by which the value exceeds $300,000 |
| $500 001 to $750 000 | $8 954 plus $4.32 per $100, or part thereof by which the value exceeds $500,000 |
| $750 001 to $1 000 000 | $19 754 plus $5.90 per $100, or part thereof by which the value exceeds $750,000 |
| $1 000 001 to $1 455 000 | $34 504 plus $6.40 per $100, or part thereof by which the value exceeds $1,000,000 |
| More than $1 455 000 | A flat rate of $4.54 per $100 applied to the total transaction value |
Table 2 Transaction that is not an eligible owner occupier transaction
Value of Non-Commercial Property | Duty Payable: Non-Owner Occupier |
|---|---|
| Up to $200 000 | $1.20 per $100 or part thereof up to $200,000 |
| $200 001 to $300 000 | $2 400 plus $2.20 per $100 or part thereof by which the value exceeds $200,000 |
| $300 001 to $500 000 | $4 600 plus $3.40 per $100 or part thereof by which the value exceeds $300,000 |
| $500 001 to $750 000 | $11 400 plus $4.32 per $100 or part thereof by which the value exceeds $500,000 |
| $750 001 to $1 000 000 | $22 200 plus $5.90 per $100, or part thereof by which the value exceeds $750,000 |
| $1 000 001 to $1 455 000 | $36 950 plus $6.40 per $100, or part thereof by which the value exceeds $1,000,000 |
| More than $1 455 000 | A flat rate of $4.54 per $100 applied to the total transaction value |
Table 1 Eligible owner occupier transaction
Value of Non-Commercial Property | Duty Payable: Owner Occupier |
|---|---|
| Up to $260 000 | $0.60 per $100 or part of thereof up to $260,000 |
| $260 001 to $300 000 | $1 560 plus $2.20 per $100 or part thereof by which the value exceeds $260,000 |
| $300 001 to $500 000 | $2 440 plus $3.40 per $100, or part thereof by which the value exceeds $300,000 |
| $500 001 to $750 000 | $9 240 plus $4.32 per $100, or part thereof by which the value exceeds $500,000 |
| $750 001 to $1 000 000 | $20 040 plus $5.90 per $100, or part thereof by which the value exceeds $750,000 |
| $1 000 001 to $1 455 000 | $34 790 plus $6.40 per $100, or part thereof by which the value exceeds $1,000,000 |
| More than $1 455 000 | A flat rate of $4.54 per $100 applied to the total transaction value |
Table 2 Transaction that is not an eligible owner occupier transaction
Value of Non-Commercial Property | Duty Payable: Non-Owner Occupier |
|---|---|
| Up to $200 000 | $1.20 per $100 or part thereof up to $200,000 |
| $200 001 to $300 000 | $2 400 plus $2.20 per $100 or part thereof by which the value exceeds $200,000 |
| $300 001 to $500 000 | $4 600 plus $3.40 per $100 or part thereof by which the value exceeds $300,000 |
| $500 001 to $750 000 | $11 400 plus $4.32 per $100 or part thereof by which the value exceeds $500,000 |
| $750 001 to $1 000 000 | $22 200 plus $5.90 per $100, or part thereof by which the value exceeds $750,000 |
| $1 000 001 to $1 455 000 | $36 950 plus $6.40 per $100, or part thereof by which the value exceeds $1,000,000 |
| More than $1 455 000 | A flat rate of $4.54 per $100 applied to the total transaction value |
Value of Non-Commercial Property | Duty Payable: Owner Occupier | Duty Payable: Non-Owner Occupier |
|---|---|---|
| up to $200,000 | $0.68 per $100 or part thereof up to $200,000 | $1.20 per $100 or part thereof up to $200,000 |
| $200,001 to $300,000 | $1,360 plus $2.20 per $100 or part thereof by which the value exceeds $200,000 | $2,400 plus $2.20 per $100 or part thereof by which the value exceeds $200,000 |
| $300,001 to $500,000 | $3,560 plus $3.40 per $100 or part thereof by which the value exceeds $300,000 | $4,600 plus $3.40 per $100 or part thereof by which the value exceeds $300,000 |
| $500,001 to $750,000 | $10,360 plus $4.32 per $100 or part thereof by which the value exceeds $500,000 | $11,400 plus $4.32 per $100 or part thereof by which the value exceeds $500,000 |
| $750,001 to $1,000,000 | $21,160 plus $5.90 per $100 or part thereof by which the value exceeds $750,000 | $22,200 plus $5.90 per $100 or part thereof by which the value exceeds $750,000 |
| $1,000,001 to $1,455,000 | $35,910 plus $6.40 per $100 or part thereof by which the value exceeds $1,000,000 | $36,950 plus $6.40 per $100 or part thereof by which the value exceeds $1,000,000 |
| More than $1,455,000 | A flat rate of $4.54 per $100 applied to the total transaction value | A flat rate of $4.54 per $100 applied to the total transaction value |
Value of Non-Commercial Property | Duty Payable |
|---|---|
| up to $200,000 | $1.20 per $100 or part thereof up to $200,000 |
| $200,001 to $300,000 | $2,400 plus $2.20 per $100 or part thereof by which the value exceeds $200,000 |
| $300,001 to $500,000 | $4,600 plus $3.40 per $100 or part thereof by which the value exceeds $300,000 |
| $500,001 to $750,000 | $11,400 plus $4.32 per $100 or part thereof by which the value exceeds $500,000 |
| $750,001 to $1,000,000 | $22,200 plus $5.90 per $100 or part thereof by which the value exceeds $750,000 |
| $1,000,001 to $1,455,000 | $36,950 plus $6.40 per $100 or part thereof by which the value exceeds $1,000,000 |
| More than $1,455,000 | A flat rate of $4.54 per $100 applied to the total transaction value |
Value of Non-Commercial Property | Duty Payable |
|---|---|
| up to $200,000 | $20 or $1.30 per $100 or part thereof, whichever is greater |
| $200,001 to $300,000 | $2,600 plus $2.30 per $100 or part thereof by which the value exceeds $200,000 |
| $300,001 to $500,000 | $4,900 plus $3.60 per $100 or part thereof by which the value exceeds $300,000 |
| $500,001 to $750,000 | $12,100 plus $4.56 per $100 or part thereof by which the value exceeds $500,000 |
| $750,001 to $1,000,000 | $23,500 plus $6.10 per $100 or part thereof by which the value exceeds $750,000 |
| $1,000,001 to $1,455,000 | $38,750 plus $6.60 per $100 or part thereof by which the value exceeds $1,000,000 |
| More than $1,455,000 | A flat rate of $4.73 per $100 applied to the total transaction value |
Value of Non-Commercial Property | Duty Payable |
|---|---|
| up to $200,000 | $20 or $1.40 per $100 or part thereof, whichever is greater |
| $200,001 to $300,000 | $2,800 plus $2.40 per $100 or part thereof by which the value exceeds $200,000 |
| $300,001 to $500,000 | $5,200 plus $3.80 per $100 or part thereof by which the value exceeds $300,000 |
| $500,001 to $750,000 | $12,800 plus $4.78 per $100 or part thereof by which the value exceeds $500,000 |
| $750,001 to $1,000,000 | $24,750 plus $6.30 per $100 or part thereof by which the value exceeds $750,000 |
| $1,000,001 to $1,454,999 | $40,500 plus $6.80 per $100 or part thereof by which the value exceeds $1,000,000 |
| $1,455,000 and over | A flat rate of $4.91 per $100 applied to the total transaction value |
Transactions before 18 September 2017
Different rules apply to transactions where you signed the contract before 18 September 2017. See the Transactions before 18 September 2017 page for more information.
Relevant links
- Transfer form (052 –T–Transfer)
- Buyer Verification Declaration
- Taxation Administration (Amounts Payable – Duty) Determination 2017 (No 1) – DI2017-79
- Taxation Administration (Amounts Payable - Duty) Determination 2018 (No 1) DI2018-116
- Taxation Administration (Amounts Payable – Duty) Determination 2019 (No 2) DI2019-141
- Taxation Administration (Amounts Payable - Duty) Determination 2021 DI2021-171
- Taxation Administration (Amounts Payable - Duty) Determination 2022 DI2022-155
- Taxation Administration (Amounts Payable—Duty) Determination 2023 DI2023-162
- Taxation Administration (Amounts Payable—Duty) Determination 2023 (No 2) DI2023-286
- Conveyance Duty Calculator