Off the Plan unit duty exemption

The ACT Government is offering exemptions in the ACT for some home buyers planning to live in their new properties.

Off the plan units – from 1 July 2024 to 30 June 2025

The following exemption applies to contracts exchanged on or after 1 July 2024 to on or before 30 June 2025:

• No duty on off-the-plan unit (for example, unit-titled apartment and townhouses) owner occupier purchases up to $1,000,000.
  Buying ‘off the plan’ is when you sign a contract to buy a unit in a units plan before the units plan has been registered.

Off the plan units – from 27 November 2023 to 30 June 2024

The following exemption applies to contracts exchanged on or after 27 November 2023 to on or before 30 June 2024:

• No duty on off-the-plan unit (for example, unit-titled apartment and townhouses) owner occupier purchases up to $800,000.
  Buying ‘off the plan’ is when you sign a contract to buy a unit in a units plan before the units plan has been registered.

Off the plan units – from 1 July 2023 to 26 November 2023

The following exemption applies to contracts exchanged on or after 1 July 2023 to on or before 26 November 2023:

• No duty on off-the-plan unit (for example, unit-titled apartment and townhouses) owner occupier purchases up to $700,000.
  Buying ‘off the plan’ is when you sign a contract to buy a unit in a units plan before the units plan has been registered.

Off the plan units – from 1 April 2022 to 30 June 2023

The following exemption applies to contracts exchanged on or after 1 April 2022 to on or before 30 June 2023:

• No duty on off-the-plan unit (for example, unit-titled apartment and townhouses) owner occupier purchases up to $600,000.
  Buying ‘off the plan’ is when you sign a contract to buy a unit in a units plan before the units plan has been registered.

Off the plan units – from 1 July 2021 to 31 March 2022

The following exemption applies to contracts exchanged on or after 1 July 2021 to on or before 31 March 2022:

• No duty on off-the-plan unit (for example, unit-titled apartment and townhouses) owner occupier purchases up to $500,000.
  Buying ‘off the plan’ is when you sign a contract to buy a unit in a units plan before the units plan has been registered. 

Vacant land and off the plan units – from 4 June 2020 to 30 June 2021

The following exemptions will apply to contracts exchanged between 4 June 2020 and 30 June 2021:

• No duty on single residential dwelling blocks.
• No duty on off-the-plan unit (for example, unit-titled apartment and townhouses) owner occupier purchases up to $500,000.
  Buying ‘off the plan’ is when you sign a contract to buy a unit in a units plan before the units plan has been registered. 
• An $11,400 duty reduction for off-the-plan unit (for example, unit-titled apartment and townhouses purchases between $500,000 and $750,000.

All concessions and exemption applications at the ACT Revenue Office are self‑assessed. You are obligated to ensure that all the eligibility criteria have been met (or will be met) before applying for any concession or exemption code in the Buyer Verification Declaration.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.