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 2026
For contracts exchanged from 1 July 2026, there is no duty for an off the plan unit owner occupier purchase.
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 2025 to 30 June 2026
The following exemption applies to contracts exchanged on or after 1 July 2025 to on or before 30 June 2026:
- No duty on off-the-plan unit (for example, unit-titled apartment and townhouses) owner occupier purchases up to $1,020,000.
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 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.
Disclaimer
You can use this eligibility checker to see if you may be eligible to claim this concession or exemption. The results are based on the information you provide. It is not advice or an assessment of your tax liability.
When using this eligibility checker, it is important that you carefully evaluate the result it provides for accuracy and relevance to your situation.
You should make your own independent enquiries about your tax liability, for example, seek independent professional or legal advice.
The Commissioner for ACT Revenue and the ACT Revenue Office does not accept liability or responsibility for any errors, including those caused by an error:
- you may have made
- due to technical issues
- arising from issues beyond the control of the ACT Revenue Office.
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.