New South Wales · figures as at October 2026
When you buy property in New South Wales, the purchaser generally pays transfer duty to Revenue NSW, and a foreign person buying a home may pay a surcharge on top of it. This guide, published by Dotto, covers six government charges and schemes that come with a purchase, in plain words, from the official pages that publish them.
General information, not legal or financial advice. Transfer duty thresholds and rates are adjusted each year in line with the Consumer Price Index, so check any figure for your own purchase with Revenue NSW.
Each government charge on a purchase, who collects it, and when it falls due. Figures are the ones the official page published as at October 2026; follow the link in each row for the current figure.
| Charge | Collected by | When it falls due | As at October 2026 |
|---|---|---|---|
| Transfer duty | Revenue NSW, paid by the purchaser | By settlement, or within 3 months of signing the contract if that is earlier | A sliding scale on the dutiable value; on Revenue NSW’s 2026/2027 table the top general band is $5.50 per $100 over $1,290,000 |
| Premium property duty | Revenue NSW | With transfer duty, as part of the same calculation | Residential property with a dutiable value over $3,870,000 |
| Surcharge purchaser duty | Revenue NSW, from foreign persons buying residential-related property | At the same time as transfer duty | 9% of the dutiable value, on the foreign person’s share |
| Registering the transfer | NSW Land Registry Services; for electronic lodgment, the network operator collects it and passes it on | When the transfer is lodged for registration | $166.60 excluding GST, $182.73 including GST, for a section 46 transfer in the 2026–27 year; at least $332.70 excluding GST if it includes a covenant or easement |
| Land tax | Revenue NSW, from owners of non-exempt land above the threshold | Yearly, on land owned at midnight on 31 December; 60 days to pay from the assessment notice | $100 plus 1.6% of combined land value above $1,075,000, up to $6,571,000 |
| Surcharge land tax | Revenue NSW, from foreign persons who own residential land | Yearly, on the same 31 December taxing date as land tax | 5% of the land value, with no tax-free threshold |
A purchase meets each charge at a particular moment. These are the moments the official pages name.
Transfer duty must be paid within 3 months of signing the sale contract, or by the settlement date if that comes first. A first home buyer applies for the First Home Buyers Assistance Scheme after contracts are exchanged.
The seller gives the buyer a current land tax clearance certificate, which shows whether any land tax is unpaid on the property. More on sheet 5.
Until transfer duty is paid, settlement cannot go ahead. Most people pay duty through a solicitor or conveyancer, and the purchaser is still responsible for it being paid on time.
NSW Land Registry Services registers the transfer only once every dollar of duty, plus any interest or penalties, has been paid. The registration fee is on sheet 6.
Land tax is calculated on the land you own at midnight on 31 December, and charged for the full year that follows. Your home is generally exempt.
If you are liable, Revenue NSW sends an assessment notice each year, and you then have 60 days either to pay it all or to arrange a payment plan.
The government publishes its own calculators and eligibility tools. Each gives an estimate or an indication, not a decision.
Estimates the transfer duty on a purchase in NSW.
Estimates how much duty you would save if you meet the scheme’s eligibility requirements.
Estimates transfer duty and surcharge purchaser duty together.
An online questionnaire that helps an individual assess their foreign status for the surcharge.
Estimates land tax or surcharge land tax. It does not work for land held by related companies, discretionary trusts or special trusts.
Asks about your situation and the home you want, then gives an indication of your eligibility for the NSW Government’s two key home buyer programs.
A postcode search for the scheme’s price cap in a location. The site calls it only a guide.
Published by Dotto as a plain-language guide to the government charges and schemes that come with buying property in New South Wales. It does not arrange loans. Dotto is not a real estate agent, buyer’s agent or buyer’s advocate. Dotto holds no agent licence and does not act for buyers or sellers. This is general information, not advice.
Every figure is copied from the official page linked beside it, as published in October 2026. Where this guide and the official page differ, the official page is right. Choosing an agent, contracts and auctions are outside what it covers.