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This page gives information about applicant eligibility for stamp duty relief for eligible first home buyers.

Applicant eligibility

Any person who will have a relevant interest in the property must be included as an applicant for stamp duty relief.

You will not be eligible for stamp duty relief if you (or your spouse or domestic partner ) have previously received stamp duty relief in Australia.

You may be eligible for stamp duty relief if 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.

In addition to the above criteria, you may be eligible for stamp duty relief if you are:

• An owner builder purchasing vacant land which you intend to build your principal place of residence on.

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 (hold a relevant interest in) the home.

Stamp duty relief is not means tested.

Companies and trusts

Companies and trusts are not eligible for stamp duty relief, except in the case of a Special Disability Trust.

A person under a legal disability, who has an equitable interest in a trust, can claim stamp duty relief if their guardian(s) hold the legal interest in trust for them.  Here, the equitable interest is considered the relevant interest, and the legal interest is not. This means that the eligibility of the trustee(s) is not considered in the application for stamp duty relief in those cases.

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Current or previous property ownership

Your eligibility for stamp duty relief depends on whether you or your spouse or domestic partner own or have owned (hold or held a relevant interest in) a residential property in Australia and the date you enter or entered into your contract.

Residential property ownership within Australia

For contracts entered into on or after 13 February 2025:

• You will not be eligible for stamp duty relief if you or your spouse or domestic partner own or have owned (hold or held a relevant interest in) a residential property in Australia.

For contracts entered into between 15 June 2023 and 12 February 2025:

• You may be eligible for stamp duty relief if you or your spouse or domestic partner own or have owned (hold or held a relevant interest in) a residential property in Australia and you resided in that property for less than 6 continuous months.

If you are divorced or separated, any residential land your previous spouse or domestic partner owns or previously owned will not be considered as part of your application. You will need to provide a copy of your divorce order or a statutory declaration as supporting evidence in your application.

Residential property outside Australia

Residential property you own or have previously owned outside of Australia is not considered when assessing your eligibility for stamp duty relief.

Vacant land

Current or prior ownership of vacant land will not affect your application for stamp duty relief.

Commercial, industrial or primary production land

Current or prior ownership of commercial, industrial or primary production land will not affect your application for stamp duty relief.

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