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This page provides information about how much seniors downsizing stamp duty relief you may be eligible for.
Stamp duty relief available
You will not be eligible for stamp duty relief if you, another applicant, or your spouse or domestic partner have already received it in South Australia. However, if relief was received and later paid back (including any penalties that may have been applied), you may be entitled to reapply for stamp duty relief.
The amount of stamp duty relief available depends on the dutiable value and type of replacement property (new home, off-the-plan apartment, or vacant land).
Full stamp duty relief may apply where the dutiable value of the replacement property is:
- $2 million or less for a new home or off-the-plan apartment; or
- $1.2 million or less for vacant land.
Partial stamp duty relief may apply where the dutiable value of the replacement property is:
- more than $2 million but less than $2.1 million for a new home or off‑the‑plan apartment; or
- more than $1.2 million but less than $1.3 million for vacant land.
Where partial relief applies, the amount of stamp duty relief is progressively reduced on a proportional basis as the dutiable value of the replacement property increases above the full relief threshold.
Stamp duty relief does not apply where the dutiable value of the replacement property is:
- $2.1 million or more for a new home or off‑the‑plan apartment; or
- $1.3 million or more for vacant land.
New or off-the-plan homes
The table below shows examples of stamp duty relief.
Where partial relief applies, the amount of stamp duty relief is progressively reduced on a proportional basis as the dutiable value of the replacement property increases above the full relief threshold.
| Example property value | Stamp duty | Amount of relief | Stamp duty payable |
| $2,000,000 or less | Up to $103,830 | Up to $103,830 | $0 |
| $2,010,000 | $104,380 | $93,942 | $10,438 |
| $2,020,000 | $104,930 | $83,944 | $20,986 |
| $2,030,000 | $105,480 | $73,836 | $31,644 |
| $2,040,000 | $106,030 | $63,618 | $42,412 |
| $2,050,000 | $106,580 | $53,290 | $53,290 |
| $2,060,000 | $107,130 | $42,852 | $64,278 |
| $2,070,000 | $107,680 | $32,304 | $75,376 |
| $2,080,000 | $108,230 | $21,646 | $86,584 |
| $2,090,000 | $108,780 | $10,878 | $97,902 |
| $2,100,000 | $109,330 | $0 | $109,330 |
Vacant land
The table below shows examples of stamp duty relief.
Where partial relief applies, the amount of stamp duty relief is progressively reduced on a proportional basis as the dutiable value of the replacement property increases above the full relief threshold.
| Example property value | Stamp duty | Amount of relief | Stamp duty payable |
| $1,200,000 or less | Up to $59,830 | Up to $59,830 | $0 |
| $1,210,000 | $60,380 | $54,342 | $6,038 |
| $1,220,000 | $60,930 | $48,744 | $12,186 |
| $1,230,000 | $61,480 | $43,036 | $18,444 |
| $1,240,000 | $62,030 | $37,218 | $24,812 |
| $1,250,000 | $62,580 | $31,290 | $31,290 |
| $1,260,000 | $63,130 | $25,252 | $37,878 |
| $1,270,000 | $63,680 | $19,104 | $44,576 |
| $1,280,000 | $64,230 | $12,846 | $51,384 |
| $1,290,000 | $64,780 | $6,478 | $58,302 |
| $1,300,000 | $65,330 | $0 | $65,330 |
Foreign ownership surcharge
When one or more of the applicants are not an Australian citizen, permanent resident of Australia, or New Zealand citizen permanently residing in Australia who holds a Special Category visa, a foreign ownership surcharge will apply. The foreign ownership surcharge is applied at 7% on the interest the foreign person 
has in the residential land or home.
Cancelling and re-signing contracts for the property you are downsizing to
Where a person enters into a contract to purchase a replacement property that would otherwise qualify for the seniors downsizing stamp duty relief, and that contract is subsequently cancelled, the person may still be considered for the relief if they enter into a new contract.
However, where the cancelled contract and the new contract relate to the purchase of the same replacement property (or substantially the same property), RevenueSA may not accept the later contract for the purposes of the stamp duty relief.
In these circumstances, applicants will be required to provide RevenueSA with:
- a copy of the original contract,
- a copy of the new contract, and
- an explanation of the reasons why the original contract was cancelled.
Additional information or documentation may be requested to enable RevenueSA to assess eligibility for the seniors downsizing stamp duty relief.
Refund of stamp duty for seniors downsizing
If settlement has already finalised on your replacement property and you meet all eligibility criteria, you can apply online for a refund of the stamp duty you paid, up to the maximum value eligible for a refund.
Depending on the dutiable value of the replacement property, you may be eligible for a refund of up to to $103,830 for a new or off-the-plan home, or up to $59,830 for vacant land.
To apply for a stamp duty refund
- Use the Application for refund of stamp duty form.
- Under I request a refund of, select Stamp duty on land.
- Under Reason for refund, select Other.
- Under Enter a detailed description of why the refund is being requested, state that you are applying for a refund as you believe you meet the eligibility criteria for seniors downsizing stamp duty relief and complete the form.
You will need to provide upload the following in support of your application:
- the Application for Seniors Downsizing Stamp Duty Relief form (PDF 615KB)
- details of the transaction (the document ID, duty paid, and interest and penalty tax paid, if applicable)
- a SAILIS valuation relevent to the date of transfer
- bank details for where you want your refund to be paid.
Applications for a refund of stamp duty must be made within 5 years from the date of settlement.
Contact Us
When contacting us please provide your property information (such as address, ownership number, site details, etc) and conveyancer information, where applicable.
| stamps@sa.gov.au | |
| phone | (08) 8372 7534 |
| fax | (08) 8226 3737 |
| post |
RevenueSA Kaurna Country GPO Box 1353 ADELAIDE SA 5001 |
| DX | DX 179 |
You can reach us during business hours, excluding public holidays:
- Monday, Tuesday, Thursday, Friday: 8:30am - 5:00pm (ACST or ACDT)
- Wednesday: 10:00am - 5:00pm (ACST or ACDT)
South Australia observes daylight saving.
- ACST: Australian Central Standard Time is from early April to early October.
- ACDT: Australian Central Daylight Time is from early October to early April.
Do you want to provide feedback or lodge a complaint?
You can do so via our feedback and complaints page.