{
  "@context": "https://schema.org",
  "@type": "Dataset",
  "@id": "https://nestpath.com.au/research/au-stamp-duty-by-suburb-2026#dataset",
  "name": "AU First-Home-Buyer Stamp Duty Matrix — May 2026",
  "description": "Cross-state stamp-duty calculations for Australian first home buyers, computed from the official state-revenue-office formulas current at May 2026. Covers 6 mainland state capitals (NSW, VIC, QLD, WA, SA, ACT) × 5 representative FHB price tiers ($600k → $1.4m). Both standard owner-occupier rate and FHB-concession rate per row.",
  "url": "https://nestpath.com.au/research/au-stamp-duty-by-suburb-2026",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "isAccessibleForFree": true,
  "inLanguage": "en-AU",
  "creator": {
    "@type": "Organization",
    "name": "NestPath",
    "url": "https://nestpath.com.au"
  },
  "publisher": {
    "@type": "Organization",
    "name": "NestPath",
    "url": "https://nestpath.com.au"
  },
  "spatialCoverage": { "@type": "Place", "name": "Australia" },
  "temporalCoverage": "2026-05-25",
  "datePublished": "2026-05-25",
  "dateModified": "2026-05-25",
  "version": "1.0.0",
  "measurementTechnique": "Compile-time computation from src/lib/stamp-duty-state-formulas.ts using verified Revenue NSW, SRO Vic, QRO, RevenueWA, RevenueSA, ACT Revenue formulas.",
  "variableMeasured": [
    "State or territory",
    "Purchase price (AUD)",
    "Standard transfer duty owner-occupier",
    "FHB-concession transfer duty",
    "FHB savings vs standard rate",
    "Exemption status"
  ],
  "metadata": {
    "statesCovered": ["NSW", "VIC", "QLD", "WA", "SA", "ACT"],
    "statesExcluded": ["TAS", "NT"],
    "statesExcludedReason": "Tiered approximation in our formula library; excluded from this matrix rather than published at lower confidence than the six included states.",
    "priceTiers": [600000, 750000, 900000, 1100000, 1400000],
    "buildAssumption": "All rows computed for ESTABLISHED home purchase. New-build rules differ in QLD (no price cap since 1 May 2025) and NT (house-and-land-package exemption).",
    "currency": "AUD"
  },
  "primarySources": {
    "NSW": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/transfer-duty/calculation",
    "VIC": "https://www.sro.vic.gov.au/land-transfer-duty",
    "QLD": "https://qro.qld.gov.au/duties/transfer-duty/calculate/",
    "WA": "https://www.wa.gov.au/organisation/department-of-finance/transfer-duty-rates",
    "SA": "https://www.revenuesa.sa.gov.au/stampduty/stamp-duty-on-conveyances",
    "ACT": "https://www.revenue.act.gov.au/buying-a-home/home-buyer-concession-scheme"
  },
  "fhbThresholds2026": {
    "NSW": { "fullExemptionUpTo": 800000, "concessionUpTo": 1000000, "scheme": "FHBAS" },
    "VIC": { "fullExemptionUpTo": 600000, "concessionUpTo": 750000 },
    "QLD": { "fullExemptionUpTo": 700000, "concessionUpTo": 800000, "noCapOnNewBuilds": true },
    "WA": { "fullExemptionUpTo": 500000, "concessionUpTo": 700000 },
    "SA": { "fullExemptionUpTo": 650000, "newHomesOnly": true },
    "ACT": { "fullExemptionUpTo": 1020000, "concessionUpTo": 1455000, "scheme": "HBCS" }
  },
  "rows": [
    { "state": "NSW", "stateName": "New South Wales", "price": 600000, "standardDuty": 22431, "fhbDuty": 0, "savings": 22431, "exemptionStatus": "full" },
    { "state": "NSW", "stateName": "New South Wales", "price": 750000, "standardDuty": 29181, "fhbDuty": 0, "savings": 29181, "exemptionStatus": "full" },
    { "state": "NSW", "stateName": "New South Wales", "price": 900000, "standardDuty": 35931, "fhbDuty": 17966, "savings": 17965, "exemptionStatus": "tapered" },
    { "state": "NSW", "stateName": "New South Wales", "price": 1100000, "standardDuty": 44931, "fhbDuty": 44931, "savings": 0, "exemptionStatus": "standard" },
    { "state": "NSW", "stateName": "New South Wales", "price": 1400000, "standardDuty": 60411, "fhbDuty": 60411, "savings": 0, "exemptionStatus": "standard" },
    { "state": "VIC", "stateName": "Victoria", "price": 600000, "standardDuty": 31070, "fhbDuty": 0, "savings": 31070, "exemptionStatus": "full" },
    { "state": "VIC", "stateName": "Victoria", "price": 750000, "standardDuty": 40070, "fhbDuty": 40070, "savings": 0, "exemptionStatus": "standard" },
    { "state": "VIC", "stateName": "Victoria", "price": 900000, "standardDuty": 49070, "fhbDuty": 49070, "savings": 0, "exemptionStatus": "standard" },
    { "state": "VIC", "stateName": "Victoria", "price": 1100000, "standardDuty": 60070, "fhbDuty": 60070, "savings": 0, "exemptionStatus": "standard" },
    { "state": "VIC", "stateName": "Victoria", "price": 1400000, "standardDuty": 76570, "fhbDuty": 76570, "savings": 0, "exemptionStatus": "standard" },
    { "state": "QLD", "stateName": "Queensland", "price": 600000, "standardDuty": 12850, "fhbDuty": 0, "savings": 12850, "exemptionStatus": "full" },
    { "state": "QLD", "stateName": "Queensland", "price": 750000, "standardDuty": 19825, "fhbDuty": 14869, "savings": 4956, "exemptionStatus": "tapered" },
    { "state": "QLD", "stateName": "Queensland", "price": 900000, "standardDuty": 27975, "fhbDuty": 27975, "savings": 0, "exemptionStatus": "standard" },
    { "state": "QLD", "stateName": "Queensland", "price": 1100000, "standardDuty": 38975, "fhbDuty": 38975, "savings": 0, "exemptionStatus": "standard" },
    { "state": "QLD", "stateName": "Queensland", "price": 1400000, "standardDuty": 55475, "fhbDuty": 55475, "savings": 0, "exemptionStatus": "standard" },
    { "state": "WA", "stateName": "Western Australia", "price": 600000, "standardDuty": 22515, "fhbDuty": 11258, "savings": 11257, "exemptionStatus": "tapered" },
    { "state": "WA", "stateName": "Western Australia", "price": 750000, "standardDuty": 29760, "fhbDuty": 29760, "savings": 0, "exemptionStatus": "standard" },
    { "state": "WA", "stateName": "Western Australia", "price": 900000, "standardDuty": 37245, "fhbDuty": 37245, "savings": 0, "exemptionStatus": "standard" },
    { "state": "WA", "stateName": "Western Australia", "price": 1100000, "standardDuty": 47985, "fhbDuty": 47985, "savings": 0, "exemptionStatus": "standard" },
    { "state": "WA", "stateName": "Western Australia", "price": 1400000, "standardDuty": 64485, "fhbDuty": 64485, "savings": 0, "exemptionStatus": "standard" },
    { "state": "SA", "stateName": "South Australia", "price": 600000, "standardDuty": 26830, "fhbDuty": 0, "savings": 26830, "exemptionStatus": "full" },
    { "state": "SA", "stateName": "South Australia", "price": 750000, "standardDuty": 35080, "fhbDuty": 35080, "savings": 0, "exemptionStatus": "standard" },
    { "state": "SA", "stateName": "South Australia", "price": 900000, "standardDuty": 43330, "fhbDuty": 43330, "savings": 0, "exemptionStatus": "standard" },
    { "state": "SA", "stateName": "South Australia", "price": 1100000, "standardDuty": 54330, "fhbDuty": 54330, "savings": 0, "exemptionStatus": "standard" },
    { "state": "SA", "stateName": "South Australia", "price": 1400000, "standardDuty": 70830, "fhbDuty": 70830, "savings": 0, "exemptionStatus": "standard" },
    { "state": "ACT", "stateName": "Australian Capital Territory", "price": 600000, "standardDuty": 20800, "fhbDuty": 0, "savings": 20800, "exemptionStatus": "full" },
    { "state": "ACT", "stateName": "Australian Capital Territory", "price": 750000, "standardDuty": 26800, "fhbDuty": 0, "savings": 26800, "exemptionStatus": "full" },
    { "state": "ACT", "stateName": "Australian Capital Territory", "price": 900000, "standardDuty": 32800, "fhbDuty": 0, "savings": 32800, "exemptionStatus": "full" },
    { "state": "ACT", "stateName": "Australian Capital Territory", "price": 1100000, "standardDuty": 40800, "fhbDuty": 7521, "savings": 33279, "exemptionStatus": "tapered" },
    { "state": "ACT", "stateName": "Australian Capital Territory", "price": 1400000, "standardDuty": 52800, "fhbDuty": 52800, "savings": 0, "exemptionStatus": "standard" }
  ],
  "_disclaimer": "Per-row standardDuty + fhbDuty values shown here are PRE-COMPUTED snapshots at publication time. The live page at https://nestpath.com.au/research/au-stamp-duty-by-suburb-2026 computes these values at compile time from the canonical state formulas in src/lib/stamp-duty-state-formulas.ts. If the formulas change (e.g. start-of-FY indexation), the live page will reflect new values automatically; this JSON snapshot will be re-published on the same cadence (annually, 1 July, plus ad-hoc on policy announcements). Numbers may differ ±1 unit due to per-state Math.round() in the formula library — see the live page for the authoritative current values."
}
