Historical rates of duty
Transaction dates from 7 June 2017 to 5 June 2018
| 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 |
Transaction dates from 8 June 2016 to 6 June 2017
| Value of Property | Duty Payable |
|---|---|
| up to $200,000 | $20 or $1.48 per $100 or part thereof, whichever is greater |
| $200,001 to $300,000 | $2,960 plus $2.50 per $100 or part thereof by which the value exceeds $200,000 |
| $300,001 to $500,000 | $5,460 plus $4.00 per $100 or part thereof by which the value exceeds $300,000 |
| $500,001 to $750,000 | $13,460 plus $5.00 per $100 or part thereof by which the value exceeds $500,000 |
| $750,001 to $1,000,000 | $25,960 plus $6.50 per $100 or part thereof by which the value exceeds $750,000 |
| $1,000,001 to $1,454,999 | $42,210 plus $7.00 per $100 or part thereof by which the value exceeds $1,000,000 |
| $1,455,000 and over | A flat rate of $5.09 per $100 applied to the total transaction value |
Transaction dates from 3 June 2015 to 7 June 2016
| Value of Property | Duty Payable |
|---|---|
| up to $200,000 | $20 or $1.80 per $100 or part thereof, whichever is greater |
| $200,001 to $300,000 | $3,600 plus $3.00 per $100 or part thereof by which the value exceeds $200,000 |
| $300,001 to $500,000 | $6,600 plus $4.00 per $100 or part thereof by which the value exceeds $300,000 |
| $500,001 to $750,000 | $14,600 plus $5.00 per $100 or part thereof by which the value exceeds $500,000 |
| $750,001 to $1,000,000 | $27,100 plus $6.50 per $100 or part thereof by which the value exceeds $750,000 |
| $1,000,001 to $1,454,999 | $43,350 plus $7.00 per $100 or part thereof by which the value exceeds $1,000,000 |
| $1,455,000 and over | A flat rate of $5.17 per $100 applied to the total transaction value |
Transaction dates from 4 June 2014 to 2 June 2015
| Value of Property | Duty Payable |
|---|---|
| up to $200,000 | $20 or $2.00 per $100 or part thereof, whichever is greater |
| $200,001 to $300,000 | $4,000 plus $3.50 per $100 or part thereof by which the value exceeds $200,000 |
| $300,001 to $500,000 | $7,500 plus $4.15 per $100 or part thereof by which the value exceeds $300,000 |
| $500,001 to $750,000 | $15,800 plus $5.00 per $100 or part thereof by which the value exceeds $500,000 |
| $750,001 to $1,000,000 | $28,300 plus $6.50 per $100 or part thereof by which the value exceeds $750,000 |
| $1,000,001 to $1,454,999 | $44,550 plus $7.00 per $100 or part thereof by which the value exceeds $1,000,000 |
| $1,455,000 and over | A flat rate of $5.25 per $100 applied to the total transaction value |
Transaction dates from 5 June 2013 to 3 June 2014
| Value of Property | Duty Payable |
|---|---|
| up to $200,000 | $20 or $2.20 per $100 or part thereof, whichever is greater |
| $200,001 to $300,000 | $4,400 plus $3.70 per $100 or part thereof by which the value exceeds $200,000 |
| $300,001 to $500,000 | $8,100 plus $4.50 per $100 or part thereof by which the value exceeds $300,000 |
| $500,001 to $750,000 | $17,100 plus $5.00 per $100 or part thereof by which the value exceeds $500,000 |
| $750,001 to $1,000,000 | $29,600 plus $6.50 per $100 or part thereof by which the value exceeds $750,000 |
| $1,000,001 to $1,650,000 | $45,850 plus $7.00 per $100 or part thereof by which the value exceeds $1,000,000 |
| $1,650,001 and over | A flat rate of $5.50 per $100 applied to the total transaction value |
Transaction dates from 6 June 2012 to 4 June 2013
| Value of Property | Duty Payable |
|---|---|
| up to $200,000 | $20 or $2.40 per $100 or part thereof, whichever is greater |
| $200,001 to $300,000 | $4,800 plus $3.75 per $100 or part thereof by which the value exceeds $200,000 |
| $300,001 to $500,000 | $8,550 plus $4.75 per $100 or part thereof by which the value exceeds $300,000 |
| $500,001 to $750,000 | $18,050 plus $5.50 per $100 or part thereof by which the value exceeds $500,000 |
| $750,001 to $1,000,000 | $31,800 plus $6.50 per $100 or part thereof by which the value exceeds $750,000 |
| $1,000,001 and over | $48,050 plus $7.25 per $100 or part thereof by which the value exceeds $1,000,000 |
Transaction dates from 1 July 2002 to 5 June 2012
| Value of Property | Duty Payable |
|---|---|
| up to $100,000 | $20 or $2.00 per $100 or part thereof, whichever is greater |
| $100,001 to $200,000 | $2,000 plus $3.50 per $100 or part thereof by which the value exceeds $100,000 |
| $200,001 to $300,000 | $5,500 plus $4.00 per $100 or part thereof by which the value exceeds $200,000 |
| $300,001 to $500,000 | $9,500 plus $5.50 per $100 or part thereof by which the value exceeds $300,000 |
| $500,001 to $1,000,000 | $20,500 plus $5.75 per $100 or part thereof by which the value exceeds $500,000 |
| $1,000,001 and over | $49,250 plus $6.75 per $100 or part thereof by which the value exceeds $1,000,000 |