When do I pay stamp duty?

You pay stamp duty when real property (land) used for residential or primary production purposes is transferred into your name. The transfer of real property into your name is commonly referred to as when ‘you acquire’ real property.

Stamp duty must be paid before you can be registered as the owner on the Certificate of Title.

If you are using a taxpayer representative, for example, a conveyancer, to assist you with your property settlement including organising to transfer the real property into your name, they will arrange for stamp duty to be paid using your funds.

It doesn't matter if you purchase the real property or if it gifted to you, you will still need to pay stamp duty when the real property is transferred into your name, or acquired by you, unless an exemption applies.

If you are purchasing a replacement home for one that was destroyed by bushfire, relief may be available. For more information see our Bushfire Relief page.

Do I have to pay stamp duty if transferring between spouses of domestic partners?

If you are transferring real property between spouses/domestic partners or former spouses/domestic partners you may not need to pay stamp duty where the transfer is from:

• one name to the other;
• one name to both names; or
• both names to one name.

Your circumstances will determine what type of real property a stamp duty exemption may apply. For example, a stamp duty exemption may apply to a transfer of the shared residence and not to a transfer of other real property.

Your conveyancer or taxpayer representative will apply this stamp duty exemption if you are eligible. Documentary evidence will be required to support the exemption request.

Do I pay stamp duty if transferring to another family member?

Yes, stamp duty is payable when real property is transferred to a family member who is not a spouse or domestic partner, unless the Family Farm Exemption applies.

Do I pay stamp duty if transferring farming land to another family member?

If you are transferring primary production land between certain family members and/or their trustees, and/or companies with shareholdings limited to family members the transfer may be exempt from stamp duty.

The ‘business of primary production’ is defined as the business of agriculture, pasturage, horticulture, viticulture, apiculture, poultry farming, dairy farming, forestry or any other business consisting of the cultivation of soils, the gathering in of crops, the rearing of livestock or the propagation and harvesting of fish or other aquatic organisms.

Your conveyancer or taxpayer representative will apply this stamp duty exemption if you are eligible. Documentary evidence will be required to support the exemption request.

Do I pay stamp duty if I inherit a property?

If you acquire a land under the provisions of a Will, or under the Rules of Intestacy, stamp duty will not apply.

Your conveyancer or taxpayer representative will apply this stamp duty exemption if you are eligible. Documentary evidence will be required to support the exemption request.

What if the property is not used for residential or primary production purposes?

No stamp duty is liable where real property that is not used for residential or primary production purposes is transferred into your name. This includes transfer of real property used for:

• Commercial
• Industrial
• Vacant Land*
• Institutions
• Public Utilities
• Recreation
• Mining and Quarrying

*where the land is within a zone established by a Development Plan under the Planning, Development and Infrastructure Act 2016 that envisages the use, or potential use, of the land as non-residential and non-primary production.

For more information on when stamp duty doesn't need to be paid on the transfer of one of the above real property types, refer to the explanation of qualifying land on the Real Property (land) page.

How much stamp duty do I need to pay?

Stamp duty is paid on the market value of the real property or the purchase price, whichever is higher.

Use the Stamp Duty Conveyance Calculator to estimate stamp duty payable.

More information

For more information on stamp duty on the transfer of property, please refer to the Real property (land) page.

If you are a foreign person and you acquire residential property in South Australia you will pay a foreign ownership surcharge.

If the property you are acquiring is not residential property, for example, the property is used for commercial, industrial or primary production purposes, you do not need to pay the foreign ownership surcharge.

What is a ‘foreign person’?

The definition of ‘foreign persons’ includes natural persons, corporations and ‘foreign trusts’.

For a more information on what a ‘foreign person’ is, refer to the Foreign Ownership Surcharge page.

How much stamp duty surcharge will I need to pay if I am a foreign purchaser?

The foreign ownership surcharge is 7% of the value of the interest you acquire in residential land.

Use the Stamp Duty Conveyance Calculator to estimate the foreign ownership surcharge payable.

More information

For more information on the foreign ownership surcharge, please refer to the Foreign Ownership Surcharge page.

Do I pay the emergency service levy if I buy a property?

If you are buying a property you may be required to pay a proportion of the emergency services levy at settlement, as you would for land tax, council rates or water rates. Your taxpayer representative, for example, your conveyancer, will be able to provide you with more information about your situation.

Each year, as the owner of the property, you will be required to pay the emergency services levy, which is calculated on the property's value, use and region.

More information

For more information on the emergency services levy please refer the emergency services levy pages.

Do I pay land tax if I buy a property?

If you buy vacant land, or a property that was an investment property for the previous owner, you may be required to pay a portion of the land tax on the property at the time of settlement. The adjustment of land tax will be made by the taxpayer representative, for example, your conveyancer, who you have engaged to transfer the property.

If you paid land tax at settlement, you can apply to RevenueSA for a refund of the amount paid, assuming the property becomes your principal place of residence and all legislative requirements are met. Apply for land tax exemption or relief, including a refund of land tax paid at property settlement.

When do I pay the emergency services levy?

You pay the emergency services levy each financial year on all properties you own in South Australia.

How much is the emergency services levy?

The emergency services levy is calculated using the capital value of the property (the value of the land including buildings and improvements), use of the property and the region that the property is located.

For information on how the emergency services levy is calculated and to use the online calculator refer to the How is Emergency Services Levy calculated? page.

Are there any concessions available?

You may be eligible for a concession if you own the property and live in it as your principal place of residence and you hold a relevant Concession Card, Health Card or receive an eligible Centrelink payments.

A principal place of residence is where the property (home):

• is the primary residence of the owner(s);
• is the owner(s) usual residence (this means, where they perform their normal living activities such as eating and sleeping); and
• is occupied on an ongoing basis (this means, occupation is not merely transitory or an intention to occupy).

For more information on concessions including eligibility and how to apply refer to the Concessions page.

More information

For more information on the emergency services levy please refer the emergency services levy pages.

When do I pay land tax?

You pay land tax each year on all properties you own in South Australia where the total value of the properties you own is above the tax free threshold; unless an exemption, waiver or relief applies.

Land tax is based on the ownership and use of the property as at midnight on the 30 June, immediately prior to the financial year that land tax is being assessed (for example, land tax assessed for the 2020-21 financial year is calculated as at midnight, 30 June 2020).

Generally, if you own the property and live in it as your principal place of residence you do not pay land tax on that property.

A principal place of residence is where the property (home):

• is the primary residence of the owner(s);
• is the owner(s) usual residence (this means, where they perform their normal living activities such as eating and sleeping); and
• is occupied on an ongoing basis (this means, occupation is not merely transitory or an intention to occupy.

What land tax exemptions, waivers or relief are available?

There are a number of land tax exemptions, waivers and relief available, for example, there is an exemption from land tax if you own the property and live in it (subject to meeting the eligibility criteria).

For information including eligibility and how you apply for exemption, waiver or relief refer to our land tax exemptions, waiver or relief page.

How much land tax do I pay if I am not eligible for an exemption, waiver or relief?

From the 2020-21 financial year, changes were made to how land tax is assessed for property owned in multiple ownerships or held in trust.

For information on how land tax is calculated see our How is land tax assessed? page.

The rate of land tax varies depending on whether the property is held on trust or not. See our Rates and Thresholds page for details.

Land tax is calculated using the site value of the land (the value of the land as if it was vacant). You can use one of our land tax calculators to estimate how much land tax you may need to pay.

Use our land tax calculator to estimate land tax payable.

If the property is not exempt, what are the tax free thresholds for land tax?

From the 2020-21 financial year, there are 2 tax free thresholds for land tax. The tax free threshold where you own the property is different to where the property is owned by a Trust or on behalf of a Trust. The 2 tax free thresholds are shown below:

• General Threshold - $450,000
• Trusts Threshold - $25,000

Land tax is calculated using the site value of the land (the value of the land as if it was vacant).

Where the site value, or combined site values of all properties in an ownership own, does not exceed the tax free threshold, no land tax applies to that ownership.

Do I pay land tax if I am building a home?

If you are building your home, and construction is still occurring on 30 June (the date land tax is calculated on), you may find you are liable to land tax. If so, you can apply for an exemption, as long as you move into the property as your principal place of residence before the following 30 June.

For more information see our exemption, waiver & relief page.

More information

For more information on land tax please refer the land tax pages.

When contacting us please provide your property information (such as address, ownership number, site details, etc) and conveyancer information, where applicable.

You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).

Do you want to provide feedback or lodge a complaint?

You can do so via our feedback and complaints page.

When contacting us please provide your ownership number and assessment number. You can find these numbers on your Land Tax Assessment (previously known as a Notice of Land Tax Assessment).

You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).

Do you want to provide feedback or lodge a complaint?

You can do so via our feedback and complaints page.

When contacting us please provide your ownership number or assessment number. You can find these numbers on your Emergency Services Levy notice.

You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).

Do you want to provide feedback or lodge a complaint?

You can do so via our feedback and complaints page.