From 13 February 2025, changes to eligibility criteria for stamp duty relief for eligible first home buyers have come into effect
On this page
This page provides an overview about stamp duty relief for eligible first home buyers.
Introduction
When you buy a property or ownership (full or part) is transferred to you, you may pay stamp duty. Stamp duty becomes payable at the time of settlement (when the land portion you have purchased or acquired transfers to your name). The amount of stamp duty you may pay depends on:
- the value of the land and any improvements made to it
- whether you are eligible for any exemptions, relief or waivers
In addition, a foreign ownership surcharge will apply in addition to stamp duty for foreign purchasers.
Stamp duty relief is available for eligible first home buyers. From 13 February 2025, changes to the eligibility criteria regarding previous and current property ownership came into effect.
The eligibility criteria for stamp duty relief is similar to the first home owner grant, but you must apply for each separately. If you don't qualify for stamp duty relief, you may still qualify for the first home owner grant.
If you did not claim stamp duty relief at settlement, you must apply for a refund of the duty paid within 5 years from the date of settlement.
Eligible properties
Stamp duty relief for eligible first home buyers applies to:
- a new home
- an off-the-plan apartment
- vacant land to build your new home on.
Property value caps may apply, depending on when you enter or entered into your contract.
Eligible applicants
Stamp duty relief may be available where each applicant is both:
- at least 18 years of age at the time of making an application
- a natural person.
In addition, at least one of the applicants must be either:
- an Australian citizen or a permanent resident of Australia
- a New Zealand citizen permanently residing in Australia who holds a Special Category visa.
Important: You must include your spouse or domestic partner's 
details on your application as their circumstances may affect your eligibility. This applies even if they are not an applicant and will not own or hold a relevant interest in the home or land.
Property ownership
If you entered into your contract on or after 13 February 2025:
- you will not be eligible for stamp duty relief if you or your spouse or domestic partner have previously held a relevant interest in a residential property in Australia.
If you entered into your contract between 15 June 2023 and 12 February 2025:
- you may be eligible for stamp duty relief if you or your spouse or domestic partner have previously held a relevant interest in a residential property in Australia and did not reside in that property for 6 continuous months or longer.
Other criteria regarding property ownership apply.
Residence requirement
All applicants must reside in the home or apartment as their principal place of residence for a continuous period of at least 6 months commencing within:
- 12 months from the date of settlement, for contracts to purchase a new home, or
- 12 months of the date you can lawfully use the home constructed as a place of residence, or 36 months from the settlement date (whichever occurs first) for contracts to purchase vacant land.
If you are unable to meet your 6 month residence requirement because of a change in circumstances, you must contact RevenueSA in writing within 14 days of the change. Penalties may apply if you receive stamp duty relief and are not eligible for it.
Relief available
Unlike the first home owner grant, stamp duty relief is not a payment that you receive. Stamp duty relief means eligible first home buyers may not be required to pay the stamp duty that would usually apply to the purchase of a new home or vacant land that you intend to build your principal place of residence on.
The amount of stamp duty relief that may be applied depends on the date you enter or entered into your contract.
When one or more of the applicants are not an Australian citizen or permanent resident of Australia, a full or partial foreign ownership surcharge will apply.
If you have already purchased a new home or vacant land and settlement has been finalised and you would have been eligible for stamp duty relief, you can apply for a stamp duty refund.
Find out more about the stamp duty relief available for eligible first home buyers.
How to apply
In most cases, the representative managing your property settlement (for example, your conveyancer or solicitor) will lodge the stamp duty relief application for you, but you can lodge your application by yourself through RevenueSA. You should only apply directly to us if a representative is not lodging the stamp duty relief application on your behalf.
You will need to provide supporting documentation for both yourself and your spouse or domestic partner, even if they are not an applicant for stamp duty relief.
Legislation
Stamp duty in South Australia is administered under the following legislation:
- Stamp Duties Act 1923
- Stamp Duties Regulations 2013
- Taxation Administration Act 1996
- Taxation Administration Regulations 2017.
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) 8226 3750 |
| fax | (08) 8226 3737 |
| post | RevenueSA Kaurna Country GPO Box 1353 ADELAIDE SA 5001 |
| DX | DX 179 |
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).
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You can do so via our feedback and complaints page.