Stamp duty on vacant land
A block of land is taxed under the same scale as a house, but the first home concessions treat it as a different product, with lower ceilings in some states and none at all in others.
Checked by Radif Partners · Editorial policy · Methodology
A first home buyer purchasing a block of land to build on in 2026-27 pays no duty at any price in Queensland, South Australia and the ACT, but faces lower ceilings than for a house in NSW and Western Australia and no concession in Tasmania or the Northern Territory. In NSW the land exemption stops at $350,000 and the concession at $450,000, against $800,000 and $1,000,000 for a home. Western Australia exempts land to $450,000 and charges $20.14 per $100 above that up to $550,000. Victoria applies its first home thresholds to the value of the land alone. Queensland's first home vacant land concession has no cap for contracts from 1 May 2025. No state pays a grant on land on its own; the grant follows the home that is built. Several land concessions also come with a deadline to build and move in, counted from settlement or from the occupancy certificate.
Duty on a block of land
First home buyer building
$0
| Buyer who is not a first home buyer | $13,015 |
| Investor | $13,015 |
| Rule for the first home buyer | First home owner rate: no duty |
Land against house at the same price
Ask a revenue office about a block and a house at the same price and you can get two different answers. The table compares a first home buyer paying $450,000 for each.
| State | Block of land | Established home | Difference |
|---|---|---|---|
| NSW | $14,437 | $0 | $14,437 |
| VIC | $0 | $0 | $0 |
| QLD | $0 | $0 | $0 |
| WA | $0 | $0 | $0 |
| SA | $0 | $18,830 | -$18,830 |
| TAS | $16,123 | $16,123 | $0 |
| ACT | $0 | $0 | $0 |
| NT | $20,057 | $20,057 | $0 |
NSW and Western Australia set land ceilings well below their home ceilings, so land can cost more even though it is the cheaper asset. Queensland and South Australia go the other way: their land concessions are full and uncapped, while an established home is charged. Victoria, the ACT, Tasmania and the Territory treat the two alike at this price.
First home buyer blocks at four prices
| State | $300,000 | $400,000 | $500,000 | $600,000 |
|---|---|---|---|---|
| NSW | $0 | $7,034 | $16,687 | $21,187 |
| VIC | $0 | $0 | $0 | $0 |
| QLD | $0 | $0 | $0 | $0 |
| WA | $0 | $0 | $10,070 | $22,515 |
| SA | $0 | $0 | $0 | $0 |
| TAS | $9,935 | $13,998 | $18,248 | $22,498 |
| ACT | $0 | $0 | $0 | $0 |
| NT | $10,414 | $16,514 | $23,929 | $29,700 |
Western Australia's land rate, $20.14 per $100 above $450,000, is steeper than its home rate because the band is only $100,000 wide. A $500,000 block there costs $10,070; by $550,000 the buyer pays the general rate, $20,140. The NSW land fade works the same way as its home fade, in a narrower $100,000 band.
What the first home concession is worth in your state
First home buyer pays
$0
| Same purchase, not a first home | $25,687 |
| Saved by being a first home buyer | $25,687 |
| Rule applied | First Home Buyers Assistance Scheme: full exemption |
State notes for land buyers
NSW
The First Home Buyers Assistance Scheme treats land as a separate category with its own ceiling. The residence rule still applies: once the home is built you must move in within twelve months and stay twelve continuous months. The NSW first home page has the full test.
Victoria
The State Revenue Office Victoria applies the first home exemption up to $600,000 and the concession up to $750,000 to the land's value. The principal place of residence concession up to $550,000 also covers vacant land for buyers who are not first home buyers, again on the land alone. On a $450,000 block that buyer pays $18,970 instead of $22,070.
Queensland
The first home vacant land concession is full with no cap, for contracts from 1 May 2025. Since 1 August 2026 the buyer must be a citizen, permanent resident or specified foreign retiree, and demolishing an existing building before living on the land loses the concession. Any part of the land not used for the home pays the general rate.
Western Australia
For transactions from 7 May 2026 land is exempt to $450,000 and charged at the first home owner rate to $550,000. Eligibility follows the grant rules. If no pre-approval was obtained, RevenueWA asks for the general rate at settlement and refunds the difference afterwards.
South Australia
RevenueSA's first home buyer relief, for contracts from 13 February 2025, covers land bought to build a home on, with no cap. You must occupy the home for six continuous months within the first year. The relief does not apply to the foreign ownership surcharge.
ACT
The Home Buyer Concession Scheme covers residential land as well as homes, with no value limit since 1 July 2026. The one-year residence requirement starts once you live there, beginning within a year of settlement.
Tasmania and the Northern Territory
Neither has a first home duty concession on land in 2026-27. A $350,000 block costs $11,935 in Tasmania and $13,300 in the Territory, whoever buys it.
Home buyers who are not first home buyers
A second-time buyer planning to build gets little help on land. Victoria is the clearest case where help exists: the State Revenue Office says its principal place of residence concession covers vacant land, assessed on the land alone. The table shows what the calculator applies in each jurisdiction for that buyer.
| State | Owner who will build | Investor | Gap |
|---|---|---|---|
| NSW | $12,187 | $12,187 | $0 |
| VIC | $16,370 | $19,070 | $2,700 |
| QLD | $12,425 | $12,425 | $0 |
| WA | $13,015 | $13,015 | $0 |
| SA | $16,330 | $16,330 | $0 |
| TAS | $13,998 | $13,998 | $0 |
| ACT | $5,008 | $8,000 | $2,992 |
| NT | $16,514 | $16,514 | $0 |
Queensland's home concession is for a home, so a second-time buyer pays the general rate on land, $12,425 at $400,000. Western Australia's concessional rate for a principal place of residence stops at $200,000, far below any of these prices.
Investors and land
An investor buying land pays the general scale everywhere, and in the ACT the higher non-owner-occupier rates: $9,700 on a $450,000 block, against $6,708 for an owner who will build. The investor guide compares the scales.
Grants come with the building contract
The First Home Owner Grant is paid for a new home, not for a block. NSW caps a land-plus-building purchase at $750,000 in total for its $10,000 grant. South Australia and the Territory say plainly that land alone does not qualify. The house and land package guide explains how the two contracts interact.