Short answer
Commercial property in NSW is charged stamp duty on the same general scale as other property. The 2026-27 scale tops out at $52,237 plus $5.50 for every $100 over $1,290,000.
The premium rate that applies to homes above $3,870,000 does not apply to commercial land.
Duty is charged on the price including GST.
Current as at 2 November 2026The rates for 2026-27
For contracts from 1 July 2026 to 30 June 2027, Revenue NSW publishes one general scale. It has no separate commercial scale.
- Up to $18,000: $1.25 for every $100, with a minimum of $20.
- $18,001 to $38,000: $225, plus $1.50 for every $100 over $18,000.
- $38,001 to $103,000: $525, plus $1.75 for every $100 over $38,000.
- $103,001 to $387,000: $1,662, plus $3.50 for every $100 over $103,000.
- $387,001 to $1,290,000: $11,602, plus $4.50 for every $100 over $387,000.
- Over $1,290,000: $52,237, plus $5.50 for every $100 over $1,290,000.
GST is included in the dutiable value
Duty is charged on the price including GST. The GST is not taken off before duty is worked out.
If the contract states a price plus GST, the GST you pay is added to the price for duty.
Example: a price of $1,000,000 plus GST of $100,000 is dutiable at $1,100,000. Duty is $43,687, not $39,187.
How the GST margin scheme affects the dutiable value should be checked for your contract before you sign.
Worked examples
- Dutiable value, including GSTDuty, 2026-27
- $1,000,000$39,187
- $1,100,000$43,687
- $2,000,000$91,287
- $5,000,000A home at this value would pay $273,237 at the premium rate$256,287
Government fees to register the transfer and any mortgage are extra: $182.73 each.
Work out the duty
Enter the price, including GST. Commercial land is charged on the general scale at every price. Ignore any premium rate the calculator shows above $3,870,000.
Leases
NSW abolished duty on leases from 1 January 2008.
Duty can still apply to some lease dealings, such as a premium paid for the grant of a lease, the assignment of an existing lease, or an option over a lease granted for a premium.
Buying a business
Since 1 July 2016, there is no transfer duty in NSW on goodwill, intellectual property and licences sold with a business.
Duty still applies to land, to interests in land such as a lease you take over, and to fixtures. The buyer pays it.
Read buying a business in NSW: what the contract must cover.
When the duty is due
Duty is due by settlement, or within 3 months of signing the contract, whichever comes first.
Foreign buyers of residential land may also pay surcharge purchaser duty on top. Mixed use property must be checked.
Where buyers get caught
Forgetting the GST
Duty is charged on the GST-inclusive price.
Mixed use property
A shop with a flat above can be part residential. The value is split.
Taking over a lease
An assignment of an existing lease can attract duty.
Budgeting on the old rates
The scale changes every 1 July. Use the current year's rates.
Common questions
How much is stamp duty on commercial property in NSW?
The same general scale applies. For 2026-27, over $1,290,000 it is $52,237 plus $5.50 for every $100 over $1,290,000. There is no premium rate for commercial land.
Is stamp duty charged on GST in NSW?
Yes. Duty is charged on the price including GST.
Is there stamp duty on a commercial lease in NSW?
Duty on leases was abolished from 1 January 2008. Some lease dealings, such as a premium or an assignment of a lease, can still attract duty.
Do you pay stamp duty when buying a business in NSW?
Not on goodwill, intellectual property or licences since 1 July 2016. Duty still applies to land, leases you take over and fixtures.
Buying commercial property? Send us the contract before you sign. We check the price, the GST and the duty.
Fred Kalouche, Principal Solicitor, Fred Kalouche & Associates
A solicitor for over 16 years. Acts for buyers across NSW. 6 Russell Street, Granville NSW 2142.
This article is general information only. It is not legal advice for your situation.