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Transfer duty home concession eligibility tester

Transfer duty home concession eligibility tester

Use this tester to find out if you’re eligible for a concession to reduce the transfer (stamp) duty payable on your home.

Topics on this page

Concessions for homes pages

Home concession
First home concession
First home (new home) concession
First home vacant land concession
Disposal and its effect on your concession
Differences between first home concessions and first home owner grant
Transfer duty home concession eligibility tester
Form D2.4 – reassess duty for home concessions
Payment options

You may be able to claim a transfer (stamp) duty concession if you are acquiring a home to live in or vacant land on which you intend to build your first home.

You will not be eligible for a concession if you demolish the existing home before living there as your principal place of residence.

Principal place of residence

Transfer duty

A residence you live in (with your personal belongings) on a daily basis. Other factors may determine whether a residence is your principal place of residence, such as:

where your family lives
the extent of time you live in the residence
the address you have your mail delivered to
whether utilities (e.g. electricity, gas and telephone) are connected to the dwelling and the accounts are in your name
whether the residence address is recorded against your name on electoral rolls.

See the public ruling on occupancy requirements for home and first home concessions (DA085.1).

Use the interactive help below to determine if you are eligible for a home, first home, first home (new home) or first home vacant land transfer duty concession.

This eligibility tester is designed to help you determine if you are eligible for a concession—it does not replace the formal application and assessment process. You may need to repay all or part of the concession if certain conditions are not met.

For more information, read the public rulings on:

concessions for homes and first homes—occupancy requirements (DA085.1)
concession for homes and first homes—in specie distributions of residential land (DA085.3)
transfer duty concession for home and first homes—residential purposes (DA087.1).

A toolkit is available as a guide for self assessors only.

Answer the following questions to determine your eligibility for a home concession.

– Step 1 of 2

The property is: *

an existing residence (e.g. house, apartment, townhouse, unit)
a newly built or substantially renovated home
vacant land

A substantially renovated home is a home where:

the sale or lease of the home under the transaction is, under the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth), a taxable supply as a sale or supply of new residential premises as defined under section 40-75(1)(b) of that Act
the home, as renovated, has not been previously occupied or sold as a place of residence.

You are acquiring the existing residence as: *

an adult
a minor (under 18)
a trustee of a trust
a company or other entity

You are buying the newly built or substantially renovated home as: *

an adult
a minor (under 18)
a trustee of a trust
a company or other entity

You are acquiring the vacant land as: *

an adult
a minor (under 18)
a trustee of a trust
a company or other entity

Is the trustee acting for a discretionary or unit trust? *

Are the beneficiaries of the trust all under a legal disability? *

Are any of the beneficiaries under a legal disability only because they are minors? *

Will all the beneficiaries move their personal belongings into the residence and live there on a daily basis within 1 year of settlement? *

Who will be the first person to occupy the residence after settlement? *

The beneficiaries (including carer)
A tenant, boarder, lodger or guest under a lease
Another person

Will any person be granted exclusive possession before beneficiaries move in? *

Exclusive possession

Generally, the right to exclude all others, including the owner, from all or part of a property.

Whether exclusive possession has been granted depends on the:

terms of the written agreement, where there is one
facts and circumstances of the arrangement, where there is no written agreement.

Exclusive possession may also be granted by law. For example, the Residential Tenancies and Rooming Accommodation Act 2008 applies to certain renting arrangements.

You should seek professional advice before arranging to rent out all or any part of your home or granny flat. You should also consider potential implications with other authorities—such as the Residential Tenancies Authority (RTA) or the Australian Taxation Office (ATO)—or what it means for your coverage with your insurance provider.

This may include short-term stays under an online accommodation sharing platform.

Have any of the beneficiaries ever held an interest in another residence anywhere in Australia or overseas? *

Interest in a residence

Typically, you have held an interest (or share) if you have ever owned a house, apartment, unit or other residence anywhere in the world.

It doesn’t matter if you owned the residence solely or jointly (with others in equal or unequal shares), or there was a mortgage over it.

You are not considered to have held an interest if you:

held the property as trustee for somebody else
leased a property and paid a bond and rent only
lent money and had it secured by way of mortgage, charge, etc.

Other proprietary interests might also exclude you from claiming the first home concession or first home vacant land concession.

You may wish to seek independent legal advice.

This does not include as trustee for another person, a security interest, or as a lessee.

Have any of the beneficiaries previously received the benefit of a first home vacant or vacant residential land concession? *

What date did you enter into the agreement to purchase the home? *

Before 1 May 2025
From 1 May 2025

The first home (new home) concession does not apply to agreements dated on or before 30 April 2025.

Continue answering questions to find out if you are eligible for the home concession or first home concession.

Are you paying at least market value for the home? *

What is the value of the residence? *

$700,000 or less
$700,001 to $799,999
$800,000 or more

Are you paying market value or more for the residence? *

Is the trustee acting for a discretionary or unit trust? *

Are the beneficiaries of the trust all under a legal disability? *

Are any of the beneficiaries under a legal disability only because they are minors? *

Will all the beneficiaries move their personal belongings into the existing residence and live there on a daily basis within 1 year of settlement? *

Who will be the first person to occupy the residence after settlement? *

The beneficiaries (including carer)
The seller or transferor
The current tenant, boarder, lodger or guest under a lease
A new tenant, boarder, lodger or guest under a lease
Another person

Will any person be granted exclusive possession before the beneficiaries move in? *

Exclusive possession

Generally, the right to exclude all others, including the owner, from all or part of a property.

Whether exclusive possession has been granted depends on the:

terms of the written agreement, where there is one
facts and circumstances of the arrangement, where there is no written agreement.

Exclusive possession may also be granted by law. For example, the Residential Tenancies and Rooming Accommodation Act 2008 applies to certain renting arrangements.

This may include short-term stays under an online accommodation sharing platform.

Will the seller or transferor move out of the residence within 6 months of settlement? *

Will the lessee move out of the residence within 6 months of settlement or when the existing lease expires, whichever is earlier? *

Will any other person be granted exclusive possession before the beneficiaries occupy the residence? *

Exclusive possession

Generally, the right to exclude all others, including the owner, from all or part of a property.

Whether exclusive possession has been granted depends on the:

terms of the written agreement, where there is one
facts and circumstances of the arrangement, where there is no written agreement.

Exclusive possession may also be granted by law. For example, the Residential Tenancies and Rooming Accommodation Act 2008 applies to certain renting arrangements.

This may include short-term stays under an online accommodation sharing platform.

Redo this test if your circumstances change.

Have any of the beneficiaries ever held an interest in another residence anywhere in Australia or overseas? *

Interest in a residence

Typically, you have held an interest (or share) if you have ever owned a house, apartment, unit or other residence anywhere in the world.

It doesn’t matter if you owned the residence solely or jointly (with others in equal or unequal shares), or there was a mortgage over it.

You are not considered to have held an interest if you:

held the property as trustee for somebody else
leased a property and paid a bond and rent only
lent money and had it secured by way of mortgage, charge, etc.

Other proprietary interests might also exclude you from claiming the first home concession or first home vacant land concession.

You may wish to seek independent legal advice.

This does not include as trustee for another person, a security interest, or as a lessee.

Have any of the beneficiaries previously received the benefit of a first home vacant land concession? *

What is the value of the residence? *

$700,000 or less
$700,001 to $799,999
$800,000 or more

Are you paying market value or more for the residence? *

Will you move your personal belongings into the residence and live there on a daily basis within 1 year of settlement? *

Who will be the first person to occupy the residence after settlement? *

You
A tenant, boarder, lodger or guest under a lease
Another person

Will any person be granted exclusive possession before you move in? *

Exclusive possession

Generally, the right to exclude all others, including the owner, from all or part of a property.

Whether exclusive possession has been granted depends on the:

terms of the written agreement, where there is one
facts and circumstances of the arrangement, where there is no written agreement.

Exclusive possession may also be granted by law. For example, the Residential Tenancies and Rooming Accommodation Act 2008 applies to certain renting arrangements.

This may include short-term stays under an online accommodation sharing platform.

Have you ever held an interest in another residence anywhere in Australia or overseas? *

Interest in a residence

Typically, you have held an interest (or share) if you have ever owned a house, apartment, unit or other residence anywhere in the world.

It doesn’t matter if you owned the residence solely or jointly (with others in equal or unequal shares), or there was a mortgage over it.

You are not considered to have held an interest if you:

held the property as trustee for somebody else
leased a property and paid a bond and rent only
lent money and had it secured by way of mortgage, charge, etc.

Other proprietary interests might also exclude you from claiming the first home concession or first home vacant land concession.

You may wish to seek independent legal advice.

This does not include as trustee for another person, a security interest, or as a lessee.

Have you ever received a first home vacant land concession? *

What date did you enter into the agreement to purchase the home? *

Before 1 May 2025
From 1 May 2025

The first home (new home) concession does not apply to agreements dated on or before 30 April 2025.

Continue answering questions to find out if you are eligible for the home concession or first home concession.

Are you paying at least market value for the home? *

What is the value of the residence? *

$700,000 or less
$700,001 to $799,999
$800,000 or more

Are you paying market value or more for the residence? *

Will you move your personal belongings into the residence and live there on a daily basis within 1 year of settlement? *

Who will be the first person to occupy the residence after settlement? *

You
The seller or transferor
The current tenant, boarder, lodger or guest under a lease
A new tenant, boarder, lodger or guest under a lease
Another person

Will any person be granted exclusive possession before you move in? *

Exclusive possession

Generally, the right to exclude all others, including the owner, from all or part of a property.

Whether exclusive possession has been granted depends on the:

terms of the written agreement, where there is one
facts and circumstances of the arrangement, where there is no written agreement.

Exclusive possession may also be granted by law. For example, the Residential Tenancies and Rooming Accommodation Act 2008 applies to certain renting arrangements.

This may include short-term stays under an online accommodation sharing platform.

Will the seller or transferor move out of the residence within 6 months of settlement? *

Will the lessee move out of the residence within 6 months of settlement or when the existing lease expires, whichever is earlier? *

Will any other person be granted exclusive possession before you occupy the residence? *

Exclusive possession

Generally, the right to exclude all others, including the owner, from all or part of a property.

Whether exclusive possession has been granted depends on the:

terms of the written agreement, where there is one
facts and circumstances of the arrangement, where there is no written agreement.

Exclusive possession may also be granted by law. For example, the Residential Tenancies and Rooming Accommodation Act 2008 applies to certain renting arrangements.

This may include short-term stays under an online accommodation sharing platform.

Redo this test if your circumstances change.

Have you ever held an interest in another residence anywhere in Australia or overseas? *

Interest in a residence

Typically, you have held an interest (or share) if you have ever owned a house, apartment, unit or other residence anywhere in the world.

It doesn’t matter if you owned the residence solely or jointly (with others in equal or unequal shares), or there was a mortgage over it.

You are not considered to have held an interest if you:

held the property as trustee for somebody else
leased a property and paid a bond and rent only
lent money and had it secured by way of mortgage, charge, etc.

Other proprietary interests might also exclude you from claiming the first home concession or first home vacant land concession.

You may wish to seek independent legal advice.

This does not include as trustee for another person, a security interest, or as a lessee.

Have you ever received a first home vacant land concession? *

What is the value of the residence? *

$700,000 or less
$700,001 to $799,999
$800,000 or more

Are you paying market value or more for the residence? *

Is the trustee acting for a discretionary or unit trust? *

Are the beneficiaries of the trust all under a legal disability? *

previously occupy the

Are any of the beneficiaries under a legal disability only because they are minors? *

Have any of the beneficiaries ever received the benefit of a first home vacant land concession on another property? *

Have any of the beneficiaries ever held an interest in a residence anywhere in Australia or overseas? *

Interest in a residence

Typically, you have held an interest (or share) if you have ever owned a house, apartment, unit or other residence anywhere in the world.

It doesn’t matter if you owned the residence solely or jointly (with others in equal or unequal shares), or there was a mortgage over it.

You are not considered to have held an interest if you:

held the property as trustee for somebody else
leased a property and paid a bond and rent only
lent money and had it secured by way of mortgage, charge, etc.

Other proprietary interests might also exclude you from claiming the first home concession or first home vacant land concession.

You may wish to seek independent legal advice.

This does not include as trustee for another person, a security interest, or as a lessee.

Was there a building or part of a building on the land when it was acquired? *

Will only 1 residence be constructed on the vacant land? *

Do the beneficiaries intend moving into a new residence on the land within 2 years of settlement? *

What date did you enter into the agreement to purchase the vacant land? *

Before 1 May 2025
From 1 May 2025

What is the value of the vacant land? *

$350,000 or less
$350,001 to $499,999
$500,000 or more

Are you paying market value or more for the vacant land? *

Are you paying at least market value for the vacant land? *

Have you ever received a first home vacant land concession on another property? *

Have you ever held an interest in a residence anywhere in Australia or overseas? *

Interest in a residence

Typically, you have held an interest (or share) if you have ever owned a house, apartment, unit or other residence anywhere in the world.

It doesn’t matter if you owned the residence solely or jointly (with others in equal or unequal shares), or there was a mortgage over it.

You are not considered to have held an interest if you:

held the property as trustee for somebody else
leased a property and paid a bond and rent only
lent money and had it secured by way of mortgage, charge, etc.

Other proprietary interests might also exclude you from claiming the first home concession or first home vacant land concession.

You may wish to seek independent legal advice.

This does not include as trustee for another person, a security interest, or as a lessee.

Was there a building or part of a building on the land when it was acquired? *

Will only 1 residence be constructed on the vacant land? *

Do you intend to build and move into your new home within 2 years of settlement? *

What date did you enter into the agreement to purchase the vacant land? *

Before 1 May 2025
From 1 May 2025

What is the value of the vacant land? *

$350,000 or less
$350,001 to $499,999
$500,000 or more

Are you paying market value or more for the vacant land? *

Are you paying at least market value for the vacant land? *

Further information needed

Minors can only claim a first home concession or a first home (new home) concession if we are satisfied that the transaction is not part of a scheme to avoid duty. For this reason, applications and supporting documentation must be sent to us.

You may still be eligible for a home concession, which has no age restrictions.

Next steps

Read about the first home concession and first home (new home) concession, including the factors we consider for applications by minors.

Complete a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1) and provide a supporting document that explains how you meet the eligibility criteria for minors.

Further information needed

Minors can only claim a first home vacant land concession if we are satisfied that the transaction is not part of a scheme to avoid duty. For this reason, applications and supporting documentation must be sent to us.

Next steps

Read about the first home vacant land concession, including the factors we consider for applications by minors.

Complete a claim for a first home vacant land concession (Form D2.7) and provide a supporting document that explains how you meet the eligibility criteria for minors.

Not eligible

A company or other entity cannot claim a concession for a home.

Based on the information that you have provided, you are not eligible for a concession.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

Trustees of discretionary and unit trusts cannot claim a concession for a home.

Based on the information that you have provided, you are not eligible for a concession.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

Based on the information that you have provided, you are not eligible for a concession because the beneficiaries are not all under a legal disability.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Further information needed

You can only claim a first home concession or a first home (new home) concession if we are satisfied that the transaction is not part of a scheme to avoid duty. For this reason, applications and supporting documentation must be sent to us.

You may still be eligible for a home concession, which has no age restrictions.

Next steps

Read about the first home concession and first home (new home) concession, including the factors we consider for applications by minors.

Complete a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1) and provide a supporting document that explains how you meet the eligibility criteria for minors.

Further information needed

You can only claim a first home vacant land concession if we are satisfied that the transaction is not part of a scheme to avoid duty. For this reason, applications and supporting documentation must be sent to us.

Next steps

Read about the first home vacant land concession, including the factors we consider for applications by minors.

Complete a claim for a first home vacant land concession (Form D2.7) and provide a supporting document that explains how you meet the eligibility criteria for minors.

Not eligible

Based on the information that you have provided, you are not eligible for a concession because you will not reside in the residence within the required time limit.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

Based on the information that you have provided, you are not eligible for a concession because you will grant exclusive possession of all or part of the residence to another person before you occupy it.

Exclusive possession

Generally, the right to exclude all others, including the owner, from all or part of a property.

Whether exclusive possession has been granted depends on the:

terms of the written agreement, where there is one
facts and circumstances of the arrangement, where there is no written agreement.

Exclusive possession may also be granted by law. For example, the Residential Tenancies and Rooming Accommodation Act 2008 applies to certain renting arrangements.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Home concession

Based on the information that you have provided, you are eligible for a home concession on your interest in the residence.

Interest in a residence

Typically, you have held an interest (or share) if you have ever owned a house, apartment, unit or other residence anywhere in the world.

It doesn’t matter if you owned the residence solely or jointly (with others in equal or unequal shares), or there was a mortgage over it.

You are not considered to have held an interest if you:

held the property as trustee for somebody else
leased a property and paid a bond and rent only
lent money and had it secured by way of mortgage, charge, etc.

Other proprietary interests might also exclude you from claiming the first home concession or first home vacant land concession.

You may wish to seek independent legal advice.

If you are buying with someone else, they might get a different result because of their individual circumstances.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

Home concession

Based on the information that you have provided, you are eligible for a home concession on your interest in the residence.

Interest in a residence

Typically, you have held an interest (or share) if you have ever owned a house, apartment, unit or other residence anywhere in the world.

It doesn’t matter if you owned the residence solely or jointly (with others in equal or unequal shares), or there was a mortgage over it.

You are not considered to have held an interest if you:

held the property as trustee for somebody else
leased a property and paid a bond and rent only
lent money and had it secured by way of mortgage, charge, etc.

Other proprietary interests might also exclude you from claiming the first home concession or first home vacant land concession.

You may wish to seek independent legal advice.

You cannot receive a first home concession or first home (new home) concession if you have previously received a first home vacant land concession.

If you are buying with someone else, they might get a different result because of their individual circumstances.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

If claimed the concession and paid it back, you may be eligible for financial relief. Read the practice direction on relief for certain vacant land concession beneficiaries (DA085.1) for more information.

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

First home (new home) concession

Based on the information that you have provided, you are eligible for a first home (new home) concession on your interest in the residence.

Interest in a residence

Typically, you have held an interest (or share) if you have ever owned a house, apartment, unit or other residence anywhere in the world.

It doesn’t matter if you owned the residence solely or jointly (with others in equal or unequal shares), or there was a mortgage over it.

You are not considered to have held an interest if you:

held the property as trustee for somebody else
leased a property and paid a bond and rent only
lent money and had it secured by way of mortgage, charge, etc.

Other proprietary interests might also exclude you from claiming the first home concession or first home vacant land concession.

You may wish to seek independent legal advice.

If you are buying with someone else, they might get a different result because of their individual circumstances.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

Home concession

Based on the information that you have provided, you are eligible for a home concession on your interest in the residence.

Interest in a residence

Typically, you have held an interest (or share) if you have ever owned a house, apartment, unit or other residence anywhere in the world.

It doesn’t matter if you owned the residence solely or jointly (with others in equal or unequal shares), or there was a mortgage over it.

You are not considered to have held an interest if you:

held the property as trustee for somebody else
leased a property and paid a bond and rent only
lent money and had it secured by way of mortgage, charge, etc.

Other proprietary interests might also exclude you from claiming the first home concession or first home vacant land concession.

You may wish to seek independent legal advice.

You cannot receive a first home (new home) concession if you are not paying market value or more for the home.

If you are buying with someone else, they might get a different result because of their individual circumstances.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

First home concession

Based on the information that you have provided, you are eligible for a first home concession on your interest in the residence.

Interest in a residence

Typically, you have held an interest (or share) if you have ever owned a house, apartment, unit or other residence anywhere in the world.

It doesn’t matter if you owned the residence solely or jointly (with others in equal or unequal shares), or there was a mortgage over it.

You are not considered to have held an interest if you:

held the property as trustee for somebody else
leased a property and paid a bond and rent only
lent money and had it secured by way of mortgage, charge, etc.

Other proprietary interests might also exclude you from claiming the first home concession or first home vacant land concession.

You may wish to seek independent legal advice.

If you are buying with someone else, they might get a different result because of their individual circumstances.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

Home concession

Based on the information that you have provided, you are eligible for a home concession on your interest in the residence.

Interest in a residence

Typically, you have held an interest (or share) if you have ever owned a house, apartment, unit or other residence anywhere in the world.

It doesn’t matter if you owned the residence solely or jointly (with others in equal or unequal shares), or there was a mortgage over it.

You are not considered to have held an interest if you:

held the property as trustee for somebody else
leased a property and paid a bond and rent only
lent money and had it secured by way of mortgage, charge, etc.

Other proprietary interests might also exclude you from claiming the first home concession or first home vacant land concession.

You may wish to seek independent legal advice.

The first home concession only applies to residences valued under $800,000.

If you are buying with someone else, they might get a different result because of their individual circumstances.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

Home concession

Based on the information that you have provided, you are eligible for a home concession on your interest in the residence.

Interest in a residence

Typically, you have held an interest (or share) if you have ever owned a house, apartment, unit or other residence anywhere in the world.

It doesn’t matter if you owned the residence solely or jointly (with others in equal or unequal shares), or there was a mortgage over it.

You are not considered to have held an interest if you:

held the property as trustee for somebody else
leased a property and paid a bond and rent only
lent money and had it secured by way of mortgage, charge, etc.

Other proprietary interests might also exclude you from claiming the first home concession or first home vacant land concession.

You may wish to seek independent legal advice.

The first home concession does not apply if you are paying less than market value for a residence valued $700,001 to $799,999.

If you are buying with someone else, they might get a different result because of their individual circumstances.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

Not eligible

The seller or transferor must vacate the residence within 6 months after settlement.

Based on the information that you have provided, you are not eligible for a concession.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

The lessee must vacate the residence within 6 months or at the expiration of the current lease, whichever is earlier.

Based on the information that you have provided, you are not eligible for a concession.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

Based on the information that you have provided, you are not eligible for the first home vacant land concession because you have received this concession previously.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

Based on the information that you have provided, you are not eligible for a first home vacant land concession because you have previously held an interest in a residence.

Interest in a residence

Typically, you have held an interest (or share) if you have ever owned a house, apartment, unit or other residence anywhere in the world.

It doesn’t matter if you owned the residence solely or jointly (with others in equal or unequal shares), or there was a mortgage over it.

You are not considered to have held an interest if you:

held the property as trustee for somebody else
leased a property and paid a bond and rent only
lent money and had it secured by way of mortgage, charge, etc.

Other proprietary interests might also exclude you from claiming the first home concession or first home vacant land concession.

You may wish to seek independent legal advice.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

Based on the information that you have provided, you are not eligible for a first home vacant land concession because there was already a building or part of a building on the land.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

Based on the information that you have provided, you are not eligible for a first home vacant land concession because you will construct more than 1 residence on the land.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

First home vacant land concession

Based on the information that you have provided, you are eligible for a first home vacant land concession on your interest in the property.

Interest in a residence

Typically, you have held an interest (or share) if you have ever owned a house, apartment, unit or other residence anywhere in the world.

It doesn’t matter if you owned the residence solely or jointly (with others in equal or unequal shares), or there was a mortgage over it.

You are not considered to have held an interest if you:

held the property as trustee for somebody else
leased a property and paid a bond and rent only
lent money and had it secured by way of mortgage, charge, etc.

Other proprietary interests might also exclude you from claiming the first home concession or first home vacant land concession.

You may wish to seek independent legal advice.

If you are buying with someone else, they might get a different result because of their individual circumstances.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a first home vacant land concession (Form D2.7).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

Not eligible

Based on the information that you have provided, you are not eligible for a concession.

For agreements dated on or before 30 April 2025, the first home vacant land concession will only apply if the vacant land is valued at less than $500,000.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

Based on the information that you have provided, you are not eligible for a concession.

For agreements dated on or before 30 April 2025, the first home vacant land concession does not apply if you are paying less than market value for land valued $350,001 to $499,999.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

The first home vacant land concession does not apply if you are paying less than market value.

Based on the information that you have provided, you are not eligible for a concession.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

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Last updated: 13 May 2025

Home concession
First home concession
First home (new home) concession
First home vacant land concession
Disposal and its effect on your concession
Differences between first home concessions and first home owner grant
Transfer duty home concession eligibility tester
Form D2.4 – reassess duty for home concessions