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Stamp Duty and Stamp Duty Land Tax

Rates on Sales % of Total Consideration

Up to 125,000* - nil
125,001 to250,000 - 1%
250,001 to 500,000 - 3%
More than 500,000 - 4%

*The stamp duty threshold for non-residential purchases of land increased to 150,000 on 1 December 2003. Non-residential property transfers, and residential property transfers up to 150,000, in disadvantaged areas are exempt from stamp duty.