印花税 / Stamp duty
| 收入税收 | 收入税收 | 收入税收 | 收入税收 |
| $200,000$5,490 | $400,000$13,490 | $600,000$22,490 | $800,000$31,490 |
| $210,000$5,840 | $410,000$13,940 | $610,000$22,940 | $810,000$31,940 |
| $220,000$6,190 | $420,000$14,390 | $620,000$23,390 | $820,000$32,390 |
| $230,000$6,540 | $430,000$14,840 | $630,000$23,840 | $830,000$32,840 |
| $240,000$6,890 | $440,000$15,290 | $640,000$24,290 | $840,000$33,290 |
| $250,000$7,240 | $450,000$15,740 | $650,000$24,740 | $850,000$33,740 |
| $260,000$7,590 | $460,000$16,190 | $660,000$25,190 | $860,000$34,190 |
| $270,000$7,940 | $470,000$16,640 | $670,000$25,640 | $870,000$34,640 |
| $280,000$8,290 | $480,000$17,090 | $680,000$26,090 | $880,000$35,090 |
| $290,000$8,640 | $490,000$17,540 | $690,000$26,540 | $890,000$35,540 |
| $300,000$8,990 | $500,000$17,990 | $700,000$26,990 | $900,000$35,990 |
| $310,000$9,440 | $510,000$18,440 | $710,000$27,440 | $910,000$36,440 |
| $320,000$9,890 | $520,000$18,890 | $720,000$27,890 | $920,000$36,890 |
| $330,000$10,340 | $530,000$19,340 | $730,000$28,340 | $930,000$37,340 |
| $340,000$10,790 | $540,000$19,790 | $740,000$28,790 | $940,000$37,790 |
| $350,000$11,240 | $550,000$20,240 | $750,000$29,240 | $950,000$38,240 |
| $360,000$11,690 | $560,000$20,690 | $760,000$29,690 | $960,000$38,690 |
| $370,000$12,140 | $570,000$21,140 | $770,000$30,140 | $970,000$39,140 |
| $380,000$12,590 | $580,000$21,590 | $780,000$30,590 | $980,000$39,590 |
| $390,000$13,040 | $590,000$22,040 | $790,000$31,040 | $990,000$40,0400 |
- 属性值印花税
- < $14,0001.25% of dutiable value
- $14,001 - $30,000$175 + 1.5% of dutiable value
- $30,001 - $80,000$415 + 1.75% of dutiable value
- $80,001 - $300,000$1,290 + 3.5% of dutiable value
- $300,001 - $1 million$8,990 + 4.5% of dutiable value
- > $1 million$40,490 + 5.5% of dutiable value
- > $3 million$150,490 + 7% of dutiable value
第一个家——新的家庭它提供了合格购买者与豁免转移责任在新住宅在550美元(或土地闲置在350美元以下k)和让步值班对新建房屋价值550美元至美元之间的650 k(或土地闲置在350美元至美元之间k - $ 450 k)。
| 收入税收 | 收入税收 | 收入税收 | 收入税收 |
| $200,000$7,070 | $400,000$19,070 | $600,000$31,070 | $800,000$43,070 |
| $210,000$7,670 | $410,000$19,670 | $610,000$31,670 | $810,000$43,670 |
| $220,000$8,270 | $420,000$20,270 | $620,000$32,270 | $820,000$44,270 |
| $230,000$8,870 | $430,000$20,870 | $630,000$32,870 | $830,000$44,870 |
| $240,000$9,470 | $440,000$21,470 | $640,000$33,470 | $840,000$45,470 |
| $250,000$10,070 | $450,000$22,070 | $650,000$34,070 | $850,000$46,070 |
| $260,000$10,670 | $460,000$22,670 | $660,000$34,670 | $860,000$46,670 |
| $270,000$11,270 | $470,000$23,270 | $670,000$35,270 | $870,000$47,270 |
| $280,000$11,870 | $480,000$23,870 | $680,000$35,870 | $880,000$47,870 |
| $290,000$12,470 | $490,000$24,470 | $690,000$36,470 | $890,000$48,470 |
| $300,000$13,070 | $500,000$25,070 | $700,000$37,070 | $900,000$49,070 |
| $310,000$13,670 | $510,000$25,670 | $710,000$37,670 | $910,000$49,670 |
| $320,000$14,270 | $520,000$26,270 | $720,000$38,270 | $920,000$50,270 |
| $330,000$14,870 | $530,000$26,870 | $730,000$38,870 | $930,000$50,870 |
| $340,000$15,470 | $540,000$27,470 | $740,000$39,470 | $940,000$51,470 |
| $350,000$16,070 | $550,000$28,070 | $750,000$40,070 | $950,000$52,070 |
| $360,000$16,670 | $560,000$28,670 | $760,000$40,670 | $960,000$52,670 |
| $370,000$17,270 | $570,000$29,270 | $770,000$41,270 | $970,000$53,350 |
| $380,000$17,870 | $580,000$29,870 | $780,000$41,870 | $980,000$53,900 |
| $390,000$18,470 | $590,000$30,470 | $790,000$42,470 | $990,000$54,450 |
- Property ValueStamp Duty
- < $25,0001.4% of dutiable value
- $25,001 - $130,000$350 + 2.4% of dutiable value
- $130,001 - $960,000$2,870 + 6% of dutiable value
- > $960,0005.5% of dutiable value
Reduced Stamp Duty for Owner Occupiers – Principle Place of Residence (PPR) Rates
- Property ValueStamp Duty
- < $130,000PPR concession rate does not apply. Use Non PPR rate
- $130,001 - $440,000$2,870 + 5% of dutiable value
- $440,001 - $550,000$18,370 + 6% of dutiable value
- > $550,000PPR concession rate does not apply. Use Non PPR rate
Reduction of Duty for Eligible First Home Buyers (Settlement date on or after 01/07/2011).Check page 12 for detailed rates.
| 收入税收 | 收入税收 | 收入税收 | 收入税收 |
| $200,000$5,425 | $400,000$12,425 | $600,000$20,025 | $800,000$29,025 |
| $210,000$5,775 | $410,000$12,775 | $610,000$20,475 | $810,000$29,475 |
| $220,000$6,125 | $420,000$13,125 | $620,000$20,925 | $820,000$29,925 |
| $230,000$6,475 | $430,000$13,475 | $630,000$21,375 | $830,000$30,375 |
| $240,000$6,825 | $440,000$13,825 | $640,000$21,825 | $840,000$30,825 |
| $250,000$7,175 | $450,000$14,175 | $650,000$22,275 | $850,000$31,275 |
| $260,000$7,525 | $460,000$14,525 | $660,000$22,725 | $860,000$31,725 |
| $270,000$7,875 | $470,000$14,875 | $670,000$23,175 | $870,000$32,175 |
| $280,000$8,225 | $480,000$15,225 | $680,000$23,625 | $880,000$32,625 |
| $290,000$8,575 | $490,000$15,575 | $690,000$24,075 | $890,000$33,075 |
| $300,000$8,925 | $500,000$15,925 | $700,000$24,525 | $900,000$33,525 |
| $310,000$9,275 | $510,000$16,275 | $710,000$24,975 | $910,000$33,975 |
| $320,000$9,625 | $520,000$16,625 | $720,000$25,425 | $920,000$34,425 |
| $330,000$9,975 | $530,000$16,975 | $730,000$25,875 | $930,000$34,875 |
| $340,000$10,325 | $540,000$17,325 | $740,000$26,325 | $940,000$35,325 |
| $350,000$10,675 | $550,000$17,775 | $750,000$26,775 | $950,000$35,775 |
| $360,000$11,025 | $560,000$18,225 | $760,000$27,225 | $960,000$36,225 |
| $370,000$11,375 | $570,000$18,675 | $770,000$27,675 | $970,000$36,675 |
| $380,000$11,725 | $580,000$19,125 | $780,000$28,125 | $980,000$37,125 |
| $390,000$12,075 | $590,000$19,575 | $790,000$28,575 | $990,000$37,650 |
- Property ValueStamp Duty (from 1/07/2012)
- Up to $5,000Nil
- $5,000 - $75,000$1.50 for each $100, or part of $100 over $5,000
- $75,001 - $540,000$1,050 plus $3.50 for each $100, or part of $100 over $75,000
- $540,001 - $980,000$17,325 plus $4.50 for each $100, or part of $100 over $540,000
- > $980,000$37,125 plus $5.25 for each $100, or part of $100 over $980,000
- Property ValueHome Concession Stamp Duty (from 1/07/2012)
- Up to $350,000$1.00 for each $100 or part of $100
- $350,001 to $540,000$3,500 + $3.50 for every $100 or part of $100 over $350,000
- $540,001 to $980,000$10,150 + $4.50 for every $100 or part of $100 over $540,000
- $540,001 - $980,000$17,325 plus $4.50 for each $100, or part of $100 over $540,000
- More than $980,000$29,950 + $5.25 for every $100 or part of $100 over $980,000
First Home Concession and First Home Vacant Land Concession available. Check page 12 for detailed rates.
| 收入税收 | 收入税收 | 收入税收 | 收入税收 |
| $200,000$6,830 | $400,000$16,330 | $600,000$26,830 | $800,000$37,830 |
| $210,000$7,255 | $410,000$16,830 | $610,000$27,380 | $810,000$38,380 |
| $220,000$7,680 | $420,000$17,330 | $620,000$27,930 | $820,000$38,930 |
| $230,000$8,105 | $430,000$17,830 | $630,000$28,480 | $830,000$39,480 |
| $240,000$8,530 | $440,000$18,330 | $640,000$29,030 | $840,000$40,030 |
| $250,000$8,955 | $450,000$18,830 | $650,000$29,580 | $850,000$40,580 |
| $260,000$9,430 | $460,000$19,330 | $660,000$30,130 | $860,000$41,130 |
| $270,000$9,905 | $470,000$19,830 | $670,000$30,680 | $870,000$41,680 |
| $280,000$10,380 | $480,000$20,330 | $680,000$31,230 | $880,000$42,230 |
| $290,000$10,855 | $490,000$20,830 | $690,000$31,780 | $890,000$42,780 |
| $300,000$11,330 | $500,000$21,330 | $700,000$32,330 | $900,000$43,330 |
| $310,000$11,830 | $510,000$21,880 | $710,000$32,880 | $910,000$43,880 |
| $320,000$12,330 | $520,000$22,430 | $720,000$33,430 | $920,000$44,430 |
| $330,000$12,830 | $530,000$22,980 | $730,000$33,980 | $930,000$44,980 |
| $340,000$13,330 | $540,000$23,530 | $740,000$34,530 | $940,000$45,530 |
| $350,000$13,830 | $550,000$24,080 | $750,000$35,080 | $950,000$46,080 |
| $360,000$14,330 | $560,000$24,630 | $760,000$35,630 | $960,000$46,630 |
| $370,000$14,830 | $570,000$25,180 | $770,000$36,180 | $970,000$47,180 |
| $380,000$15,330 | $580,000$25,730 | $780,000$36,730 | $980,000$47,730 |
| $390,000$15,830 | $590,000$26,280 | $790,000$37,280 | $990,000$48,280 |
- Property ValueStamp Duty
- < $12,0001% of dutiable value
- $12,001 - $30,000$120 + 2% of dutiable value
- $30,001 - $50,000$480 + 3% of dutiable value
- $50,001 - $100,000$1,080 + 3.5% of dutiable value
- $100,001 - $200,000$2,830 + 4% of dutiable value
- $200,001 - $250,000$6,830 + 4.25% of dutiable value
- $250,001 - $300,000$8,955 + 4.75% of dutiable value
- $300,001 - $500,000$11,330 + 5% of dutiable value
- > $500,001$21,330 + 5.5% of dutiable value
| 收入税收 | 收入税收 | 收入税收 | 收入税收 |
| $200,000$5,035 | $400,000$13,015 | $600,000$22,515 | $800,000$32,316 |
| $210,000$5,415 | $410,000$13,490 | $610,000$22,990 | $810,000$32,831 |
| $220,000$5,795 | $420,000$13,965 | $620,000$23,465 | $820,000$33,346 |
| $230,000$6,175 | $430,000$14,440 | $630,000$23,940 | $830,000$33,861 |
| $240,000$6,555 | $440,000$14,915 | $640,000$24,415 | $840,000$34,376 |
| $250,000$6,935 | $450,000$15,390 | $650,000$24,890 | $850,000$34,891 |
| $260,000$7,315 | $460,000$15,865 | $660,000$25,365 | $860,000$35,406 |
| $270,000$7,695 | $470,000$16,340 | $670,000$25,840 | $870,000$35,921 |
| $280,000$8,075 | $480,000$16,815 | $680,000$26,315 | $880,000$36,436 |
| $290,000$8,455 | $490,000$17,290 | $690,000$26,790 | $890,000$36,951 |
| $300,000$8,835 | $500,000$17,765 | $700,000$27,265 | $900,000$37,466 |
| $310,000$9,215 | $510,000$18,240 | $710,000$27,740 | $910,000$37,981 |
| $320,000$9,595 | $520,000$18,715 | $720,000$28,215 | $920,000$38,496 |
| $330,000$9,975 | $530,000$19,190 | $730,000$28,711 | $930,000$39,011 |
| $340,000$10,355 | $540,000$19,665 | $740,000$29,226 | $940,000$39,526 |
| $350,000$10,735 | $550,000$20,140 | $750,000$29,741 | $950,000$40,041 |
| $360,000$11,115 | $560,000$20,615 | $760,000$30,256 | $960,000$40,556 |
| $370,000$11,590 | $570,000$21,090 | $770,000$30,771 | $970,000$41,071 |
| $380,000$12,065 | $580,000$21,565 | $780,000$31,286 | $980,000$41,586 |
| $390,000$12,540 | $590,000$22,040 | $790,000$31,801 | $990,000$42,101 |
- Property ValueStamp Duty
- <= $120,0001.9% of dutiable value
- $120,001 - $150,000$2,280 + 2.85% of dutiable value
- $150,001 - $360,000$3,135 + 3.80% of dutiable value
- $360,001 - $725,000$11,115 + 4.75% of dutiable value
- > $725,000$28,453 + 5.15% of dutiable value
Reduced Stamp Duty for First Home Owners - First Home Owner Concession Rate
- Established Home
- $0 - $500,000NIL
- $500,001 - $600,00022.51% dutiable value
- Vacant Land
- $0 - $300,000NIL
- $300,001 - $400,00013.01% dutiable value
| 收入税收 | 收入税收 | 收入税收 | 收入税收 |
| $200,000$5,675 | $400,000$13,550 | $600,000$21,550 | $800,000$29,550 |
| $210,000$6,025 | $410,000$13,950 | $610,000$21,950 | $810,000$29,950 |
| $220,000$6,375 | $420,000$14,350 | $620,000$22,350 | $820,000$30,350 |
| $230,000$6,750 | $430,000$14,750 | $630,000$22,750 | $830,000$30,750 |
| $240,000$7,150 | $440,000$15,150 | $640,000$23,150 | $840,000$31,150 |
| $250,000$7,550 | $450,000$15,550 | $650,000$23,550 | $850,000$31,550 |
| $260,000$7,950 | $460,000$15,950 | $660,000$23,950 | $860,000$31,950 |
| $270,000$8,350 | $470,000$16,350 | $670,000$24,350 | $870,000$32,350 |
| $280,000$8,750 | $480,000$16,750 | $680,000$24,750 | $880,000$32,750 |
| $290,000$9,150 | $490,000$17,150 | $690,000$25,150 | $890,000$33,150 |
| $300,000$9,550 | $500,000$17,550 | $700,000$25,550 | $900,000$33,550 |
| $310,000$9,950 | $510,000$17,950 | $710,000$25,950 | $910,000$33,950 |
| $320,000$10,350 | $520,000$18,350 | $720,000$26,350 | $920,000$34,350 |
| $330,000$10,750 | $530,000$18,750 | $730,000$26,750 | $930,000$34,750 |
| $340,000$11,150 | $540,000$19,150 | $740,000$27,150 | $940,000$35,150 |
| $350,000$11,550 | $550,000$19,550 | $750,000$27,550 | $950,000$35,550 |
| $360,000$11,950 | $560,000$19,950 | $760,000$27,950 | $960,000$35,950 |
| $370,000$12,350 | $570,000$20,350 | $770,000$28,350 | $970,000$36,350 |
| $380,000$12,750 | $580,000$20,750 | $780,000$28,750 | $980,000$36,750 |
| $390,000$13,150 | $590,000$21,150 | $790,000$29,150 | $990,000$37,150 |
- Property ValueStamp Duty
- < $1,300$20
- $1,301 - $10,0001.5% of dutiable value
- $10,001 - $30,000$150 + 2% of dutiable value
- $30,001 - $75,000$550 + 2.5% of dutiable value
- $75,001 - $150,000$1675 + 3% of dutiable value
- $150,001 - $225,000$3925 + 3.5% of dutiable value
- > $225,001$6,550 + 4% of dutiable value
| 收入税收 | 收入税收 | 收入税收 | 收入税收 |
| $200,000$4,800 | $400,000$13,300 | $600,000$23,550 | $800,000$35,050 |
| $210,000$5,175 | $410,000$13,775 | $610,000$24,650 | $810,000$35,700 |
| $220,000$5,550 | $420,000$14,250 | $620,000$24,650 | $820,000$36,350 |
| $230,000$5,925 | $430,000$14,725 | $630,000$25,200 | $830,000$37,000 |
| $240,000$6,300 | $440,000$15,200 | $640,000$25,750 | $840,000$37,650 |
| $250,000$6,675 | $450,000$15,675 | $650,000$26,300 | $850,000$38,300 |
| $260,000$7,050 | $460,000$16,150 | $660,000$26,850 | $860,000$38,950 |
| $270,000$7,425 | $470,000$16,625 | $670,000$27,400 | $870,000$39,600 |
| $280,000$7,800 | $480,000$17,100 | $680,000$27,950 | $880,000$40,250 |
| $290,000$8,175 | $490,000$17,575 | $690,000$28,500 | $890,000$40,900 |
| $300,000$8,550 | $500,000$18,050 | $700,000$29,050 | $900,000$41,550 |
| $310,000$9,025 | $510,000$18,600 | $710,000$29,600 | $910,000$42,200 |
| $320,000$9,500 | $520,000$19,150 | $720,000$30,150 | $920,000$42,850 |
| $330,000$9,975 | $530,000$19,700 | $730,000$30,700 | $930,000$43,500 |
| $340,000$10,450 | $540,000$20,250 | $740,000$31,250 | $940,000$44,150 |
| $350,000$10,925 | $550,000$20,800 | $750,000$31,800 | $950,000$44,800 |
| $360,000$11,400 | $560,000$21,350 | $760,000$32,450 | $960,000$45,450 |
| $370,000$11,875 | $570,000$21,900 | $770,000$33,100 | $970,000$46,100 |
| $380,000$12,350 | $580,000$22,450 | $780,000$33,750 | $980,000$46,750 |
| $390,000$12,825 | $590,000$23,000 | $790,000$34,400 | $990,000$47,400 |
- Property ValueStamp Duty (from 6 June 2012)
- Up to $200,000$20 or 2.4% of dutiable value whichever is greater
- $200,001 - $300,000$4,800 + 3.75% of dutiable value
- $300,001 - $500,000$8,550 + 4.75% of dutiable value
- $500,001 - $750,000$18,050 + 5.5% of dutiable value
- $750,001 - $1 million$31,800 + 6.5% of dutiable value
- > $1 million$48,050 + 7.25% of dutiable value
Reduced Stamp Duty for Owner Occupiers - Home Buyer Concession Scheme (HBCS) (from 6/6/12)
- Residential Home
- $385,000 or less$20 (minimum duty)
- $385,001 - $449,99924.10% dutiable value
- $450,000 and aboveNo concession
- Vacant Land
- $235,000 or less$20 (minimum duty)
- $235,001 - $262,99922.55% dutiable value
- $263,000 and aboveNo concession
| 收入税收 | 收入税收 | 收入税收 | 收入税收 |
| $200,000$5,629 | $400,000$16,514 | $600,000$29,700 | $800,000$39,600 |
| $210,000$6,048 | $410,000$17,197 | $610,000$30,195 | $810,000$40,095 |
| $220,000$6,481 | $420,000$17,892 | $620,000$30,690 | $820,000$40,590 |
| $230,000$6,926 | $430,000$18,601 | $630,000$31,185 | $830,000$41,085 |
| $240,000$7,385 | $440,000$19,322 | $640,000$31,680 | $840,000$41,580 |
| $250,000$7,857 | $450,000$20,057 | $650,000$32,175 | $850,000$42,075 |
| $260,000$8,342 | $460,000$20,805 | $660,000$32,670 | $860,000$42,570 |
| $270,000$8,841 | $470,000$21,566 | $670,000$33,165 | $870,000$43,065 |
| $280,000$9,352 | $480,000$22,341 | $680,000$33,660 | $880,000$43,560 |
| $290,000$9,877 | $490,000$23,128 | $690,000$34,155 | $890,000$44,055 |
| $300,000$10,414 | $500,000$23,929 | $700,000$34,650 | $900,000$44,550 |
| $310,000$10,965 | $510,000$24,742 | $710,000$35,145 | $910,000$45,045 |
| $320,000$11,529 | $520,000$25,569 | $720,000$35,640 | $920,000$45,540 |
| $330,000$12,106 | $530,000$26,235 | $730,000$36,135 | $930,000$46,035 |
| $340,000$12,697 | $540,000$26,730 | $740,000$36,630 | $940,000$46,530 |
| $350,000$13,300 | $550,000$27,225 | $750,000$37,125 | $950,000$47,025 |
| $360,000$13,917 | $560,000$27,720 | $760,000$37,620 | $960,000$47,520 |
| $370,000$14,546 | $570,000$28,215 | $770,000$38,115 | $970,000$48,015 |
| $380,000$15,189 | $580,000$28,710 | $780,000$38,610 | $980,000$48,510 |
| $390,000$15,845 | $590,000$29,205 | $790,000$39,105 | $990,000$49,005 |
For property values up to $525,000,the following formula is used:
Stamp Duty = (0.06571441 x V2) + 15V where V = (dutiable value) / 1000.For property values over $525,000 but less than $3 million,
Stamp duty is charged at a rate of 4.95% of the dutiable value.For property values $3 million and above ,
Stamp duty is charged at a rate of 5.45% of the dutiable value.
Principal Place of Residence Rebate: An amount up to $3,500 off the duty payable. Not available for people having First Home Concession.
First Home Owner Concession: An amount up to $26,730 off the duty payable (ie no duty charged for first $540,000). To be eligible, home must not exceed $750,000 and land must not exceed $385,000
