State-by-State Stamp Duty Guide for Commercial Properties
Stamp duty is a significant upfront cost when buying commercial property in Australia. Rates vary by state, with different rules for foreign buyers, exemptions, and even deductibility for tax purposes.
Below is the complete June 2025 update, with examples and full rate tables.
💼 Is Stamp Duty Tax Deductible?
- No, stamp duty on commercial properties is generally not immediately tax deductible.
- However, it may be added to the property’s cost base and used to reduce capital gains tax (CGT) when selling.
🌏 Do Overseas Buyers Pay More?
Yes, foreign or overseas buyers typically pay a surcharge on top of standard duty:
| State | Surcharge for Foreign Buyers |
|---|---|
| NSW | 8% |
| VIC | 8% |
| QLD | 7% |
| WA, SA, TAS | None (as of June 2025) |
| ACT | 3% |
| NT | No surcharge |
🗺️ State-by-State Breakdown with Examples & Tables
📍 New South Wales (NSW)
Stamp Duty Rates (2025)
| Property Value | Duty Payable |
|---|---|
| $0–$17,000 | $1.25 per $100 |
| $17,001–$36,000 | $212 + $1.50 per $100 over $17,000 |
| $36,001–$97,000 | $497 + $1.75 per $100 over $36,000 |
| $97,001–$364,000 | $1,564 + $3.50 per $100 over $97,000 |
| $364,001–$1,212,000 | $10,909 + $4.50 per $100 over $364,000 |
| Over $1,212,000 | $49,069 + $5.50 per $100 over $1,212,000 |
Example 1 – Duty Payable: Commercial unit in Sydney for $1.5M → Duty ≈ $65,569
Example 2 – Duty Avoided: Transfer between spouses under a business restructure → Exempt
Foreign Buyer Surcharge: 9% of dutiable value
📍 Victoria (VIC)
New Regime (from 1 July 2024)
- Stamp Duty Abolished for commercial/industrial properties
- Replaced by Commercial and Industrial Property Tax (CIPT): 1% annually on site value, starting 10 years after purchase
Example 1 – Duty Payable: Warehouse in Geelong bought before July 2024 for $900,000 → Duty = $49,070
Example 2 – Duty Avoided: Same warehouse bought after July 2024 → No upfront duty, CIPT applies later
Foreign Buyer Surcharge: 8% (if residential-related use)
📍 Queensland (QLD)
Stamp Duty Rates
| Property Value | Duty Payable |
|---|---|
| $0–$5,000 | Nil |
| $5,001–$75,000 | $1.50 per $100 over $5,000 |
| $75,001–$540,000 | $1,050 + $3.50 per $100 over $75,000 |
| $540,001–$1,000,000 | $17,325 + $4.50 per $100 over $540,000 |
| Over $1,000,000 | $38,025 + $5.75 per $100 over $1,000,000 |
Example 1 – Duty Payable: Office in Brisbane for $1.2M → Duty ≈ $66,775
Example 2 – Duty Avoided: Farm shed purchased by a primary producer → Exempt
Foreign Buyer Surcharge: 8%
📍 South Australia (SA)
Stamp Duty Rates
| Property Value | Duty Payable |
|---|---|
| $300,001–$500,000 | $11,330 + $5.00 per $100 over $300,000 |
| Over $500,000 | $21,330 + $5.50 per $100 over $500,000 |
Example 1 – Duty Payable: Commercial property in Adelaide for $800,000 → Duty ≈ $36,330
Example 2 – Duty Avoided: Transfer to a registered charity → Exempt
Foreign Buyer Surcharge: 7%
📍 Western Australia (WA)
Stamp Duty Rates
| Property Value | Duty Payable |
|---|---|
| $360,001–$725,000 | $11,115 + $4.75 per $100 over $360,000 |
| Over $725,000 | $28,453 + $5.15 per $100 over $725,000 |
Example 1 – Duty Payable: Industrial site in Perth for $2M → Duty ≈ $100,000
Example 2 – Duty Avoided: Transfer to a religious institution → Exempt
Foreign Buyer Surcharge: 7%
📍 Tasmania (TAS)
Stamp Duty Rates
| Property Value | Duty Payable |
|---|---|
| $375,001–$725,000 | $12,935 + $4.25 per $100 over $375,000 |
| Over $725,000 | $27,810 + $4.50 per $100 over $725,000 |
Example 1 – Duty Payable: Commercial property in Hobart for $600,000 → Duty ≈ $22,500
Example 2 – Duty Avoided: Transfer under family succession plan → Exempt
Foreign Buyer Surcharge: 8%
📍 Australian Capital Territory (ACT)
Stamp Duty Rates
| Property Value | Duty Payable |
|---|---|
| $300,001–$1.5M | ~3.75% |
| Over $1.5M | ~5% |
Example 1 – Duty Payable: Commercial unit in Canberra for $1.8M → Duty ≈ $81,000
Example 2 – Duty Avoided: Land acquired by ACT public entity → Exempt
Foreign Buyer Surcharge: 3%
📍 Northern Territory (NT)
Stamp Duty Rates
| Property Value | Duty Payable |
|---|---|
| $0–$525,000 | Complex formula (approx. 4.5–5%) |
| Over $525,000 | 4.95%–5.95% depending on value |
Example 1 – Duty Payable: Office in Darwin for $950,000 → Duty ≈ $51,775
Example 2 – Duty Avoided: Transfer under deceased estate → Exempt
Foreign Buyer Surcharge: None
💡 Is Stamp Duty Tax Deductible?
May be added to the cost base for capital gains tax (CGT) purposes when selling the property
Not immediately deductible as an expense
📣 Need Help Calculating Your Stamp Duty?
Use our Commercial Stamp Duty Calculator to get accurate estimates.
Or speak to a broker to structure your loan and minimise upfront costs.