Stamp Duty Calculator ACT 2025-26 (HBCS)

What this calculator works out

Australian Capital Territory conveyance duty (the local term for stamp duty) is the one-off territory tax on transferring real property in the ACT. It is administered by the ACT Revenue Office under the Duties Act 1999 (ACT) and is payable within 14 days of registration of the transfer with Access Canberra.

The ACT runs an unusual schedule for residential conveyance duty:

• a new bottom band of 0.28% for owner-occupiers buying up to $260,000 (introduced 1 July 2025),
• marginal bands stepping through 2.20%, 3.40%, 4.32%, 5.90% and 6.40% up to $1,455,000, and
• a flat 4.54% on the whole value above $1,455,000 (with a $35,238 deduction for eligible owner-occupiers).

Eligible owner-occupiers can apply the Home Buyer Concession Scheme (HBCS) for a full exemption up to $1,020,000 — or the fixed $35,238 deduction above that — provided their combined gross income passes the income test. There is no foreign purchaser surcharge on conveyance duty in the ACT (unlike NSW, Victoria and Queensland). The calculator applies all current ACT Revenue Office settings as a general estimate — confirm the exact duty with an ACT conveyancer before settlement.

The formula and where the rates come from

Owner-occupier marginal schedule (1 July 2025 onward):

0          – 260,000     : V × 0.28%
260,001    – 300,000     :   $728     + 2.20% × (V − 260,000)
300,001    – 500,000     : $1,608     + 3.40% × (V − 300,000)
500,001    – 750,000     : $8,408     + 4.32% × (V − 500,000)
750,001    – 1,000,000   : $19,208    + 5.90% × (V − 750,000)
1,000,001  – 1,455,000   : $33,958    + 6.40% × (V − 1,000,000)
above 1,455,000          : V × 4.54%   (− $35,238 for eligible owner-occupiers)

Home Buyer Concession Scheme (HBCS):

if isPrincipalResidence and combinedIncome <= 250,000 + 4,600 × dependants:
   if value <= 1,020,000  → full exemption (duty = 0)
   else                    → duty − $35,238 (capped at duty)

The marginal schedule is published by the ACT Revenue Office conveyance duty page. The HBCS thresholds and income test are published on the ACT Revenue Office HBCS page. Both were refreshed in the 2025-26 changes notice.

How to read the inputs

• Property value — the higher of the contract price and the unencumbered market value of the property at the contract date.
• Owner-occupier (PPR) — tick if at least one buyer will live in the property as their principal place of residence for at least one continuous year, starting within 12 months of settlement. Required for HBCS.
• Apply HBCS — tick to claim the Home Buyer Concession Scheme. The scheme is open to all ACT buyers (not just first home buyers) but is means-tested.
• Combined gross income — the total assessable income of every buyer plus their partner for the financial year before the contract date. Includes salary, wages, business income, rental income and most government payments. Hard cliff at the cap.
• Number of dependants — adds $4,600 per dependent child to the income cap. Use the ACT Revenue Office definition of "dependant" — typically a child under 16, or 16-25 in full-time secondary or tertiary study and substantially financially dependent.

Worked examples

1. $250,000 entry-level apartment, owner-occupier with HBCS. Base duty = $250,000 × 0.28% = $700. HBCS full exemption applies → $0 payable. Income test cap with no dependants is $250,000.

2. $700,000 Belconnen townhouse, single buyer income $230,000, no HBCS claim. Base = $8,408 + (700,000 − 500,000) × 4.32% = $8,408 + $8,640 = $17,048. Owner-occupier should typically claim HBCS — full exemption available because value < $1,020,000.

3. $700,000 Belconnen townhouse with HBCS, income $230,000. HBCS full exemption → $0 payable. Save the full $17,048.

4. $1,150,000 inner-north house, couple with two children, combined income $245,000, HBCS claim. Income cap = $250,000 + 2 × $4,600 = $259,200, passes. Base = $33,958 + (1,150,000 − 1,000,000) × 6.40% = $43,558. Above the $1,020,000 full-exemption cap → $35,238 deduction applied = $8,320 payable.

5. $1,500,000 Forrest house, couple, combined income $260,000, no HBCS. Above the $1,455,000 flat band → duty = $1,500,000 × 4.54% = $68,100 payable. Income just over the cap (with no dependants) — HBCS deduction does not apply.

6. $1,500,000 Forrest house, same couple, two dependants, HBCS. Income cap with 2 dependants = $259,200. Income $260,000 still over cap → fails by $800. HBCS does not apply, $68,100 payable.

7. $800,000 investor purchase. No HBCS regardless of income. Base = $19,208 + (800,000 − 750,000) × 5.90% = $22,158 → $22,158 payable.

Common pitfalls

• HBCS income test is gross, not adjusted taxable income. Unlike Family Tax Benefit or HECS-HELP, the HBCS test uses the broad definition of "income" — salary, business income, rental income, government payments. Adjusted taxable income (ATI) is similar but not identical. Confirm with the ACT Revenue Office for borderline cases.
• The income cap is a hard cliff, not a taper. $1 over the cap and the entire HBCS benefit disappears. Time the contract carefully if income is borderline.
• HBCS is for any owner-occupier, not just first home buyers. A common misconception. Investors who later move in are not eligible — the residence rule applies from settlement.
• The $35,238 deduction does not stack with the bottom-band 0.28%. They are alternatives — the deduction only applies above $1,020,000, and the 0.28% applies up to $260,000.
• The flat 4.54% above $1,455,000 hits the whole value. Just $1 over the threshold and duty jumps from a marginal $43,558 to $66,058 — but the $35,238 deduction (if eligible) softens this for owner-occupiers.
• Commercial properties under $2M are now duty-free (from 1 July 2025). This calculator is for residential only — see the ACT Revenue Office for commercial transfers.
• No foreign surcharge on conveyance duty — but yes on land tax. ACT does not charge a stamp-duty foreign surcharge but does charge a 0.75% land tax foreign owner surcharge each year. Different timing, different bill.
• 14-day payment deadline. Conveyance duty must be paid within 14 days of registration. Most conveyancers handle this at settlement.

Related calculators

• Stamp Duty Calculator NSW — for buyers comparing Sydney metro prices.
• Stamp Duty Calculator NT — neighbouring territory schedule.
• Land Tax Calculator ACT — annual land tax once you settle.
• Foreign Purchaser Surcharge VIC — see what the ACT does NOT charge on transfer.
• Property Depreciation Calculator (AU) — for investors going forward.

Sources:

• ACT Revenue Office — Conveyance duty
• ACT Revenue Office — Home Buyer Concession Scheme
• ACT Revenue Office — Changes for 2025-26
• Duties Act 1999 (ACT)