Do Pensioners Pay Stamp Duty?

Duty thresholds and concession limits checked October 2026 against each state and territory revenue office.

Do pensioners pay stamp duty in Australia?

Usually, yes. Stamp duty is a state tax, and being on the Age Pension or holding a concession card does not exempt you in most states. Whether you pay less depends on where the property is, whether you are selling a home at the same time, and sometimes which card you hold.

Where no pensioner concession exists, you still get the same concessions as any other buyer, such as a home concession for owner-occupiers. Our guide to stamp duty in Australia covers how duty works in each state; this page focuses on what changes for pensioners and seniors.

Pensioner and seniors stamp duty concessions by state

Four states and territories currently give pensioners or seniors some form of duty relief. Each has its own eligibility rules and value limits.

Our state guides go into more detail: concessions for Queensland pensioners, the WA position for seniors downsizing, the SA seniors downsizing relief, the Tasmanian pensioner downsizing concession and NT duty relief for seniors.

Do pensioners pay stamp duty when downsizing?

In most states, yes. Downsizing relief currently exists only in South Australia and the ACT, and both require you to sell the home you are leaving. Victoria and the Northern Territory do not require a sale, but their concessions are capped at lower values.

• ACT: you must own your current home and live in it, and either sell it no more than a year before the new property is registered in your name or within a year afterwards. The new home must be in the same names, and you cannot own any other property.
• South Australia: the home you sell must be the last principal place of residence you owned in SA and sit on a larger block than the one you are moving to. The sale must happen within 12 months before or after settlement of the new home, or after completion of a new build or off-the-plan apartment.
• Tasmania: the 50% concession needed the former home's sale to settle by 30 June 2025 and the purchase within six months of it, so it is no longer available for new moves.

Two federal rules also matter when you sell. For homes sold from 1 January 2023, Services Australia exempts the part of the sale proceeds you plan to spend on your next home from the Age Pension assets test for up to 24 months. And if you are 55 or older and sell a home you or your spouse have owned for at least 10 years, the ATO allows a downsizer contribution of up to $300,000 per person into super. Our checklist for downsizing sellers covers the sale itself.

Which pension and concession cards qualify?

It depends on the state, and a state Seniors Card does not generally qualify for duty relief anywhere. The schemes use Commonwealth cards, the type of pension you receive, or simply your age:

• Victoria: an approved Commonwealth card held on the settlement date, generally as the primary card holder. That includes the Services Australia Pensioner Concession Card, Commonwealth Seniors Health Card and most Health Care Cards (not the Foster Child or Carer Allowance cards), and the DVA Pensioner Concession Card, Seniors Health Card and Veteran Gold Card.
• ACT: the type of pension at the contract date, rather than a card: the Age Pension, the Disability Support Pension if you are 50 or over, a DVA Gold Card or, from 1 July 2026, a DVA Service Pension.
• Northern Territory: age 60 or over, or the Territory's own Pensioner and Carer Concession Card.
• South Australia: age 60 or over at the contract date, with no card or means test.

If you receive the Age Pension, Services Australia sends you a Pensioner Concession Card automatically. A Commonwealth Seniors Health Card, which some self-funded retirees hold, counts in Victoria but not for the ACT scheme.

What can pensioners claim in states with no concession?

In NSW, Queensland and Western Australia, pensioners pay the standard rates but can still use the concessions open to every buyer.

• Queensland: the home concession applies to anyone buying a home to live in, whether or not they have owned before. Manufactured homes on a site in a residential park, used as a principal place of residence, are exempt. See our guide to stamp duty in QLD.
• Western Australia: the concessional rate applies to a principal place of residence valued up to $200,000, regardless of age.
• NSW: no age-based relief. The spouse exemption can apply when you add a partner to the title of your home.

In every state, giving or selling your home to your children cheaply does not avoid duty: it is generally charged on market value. Our guide to transferring property to children explains the duty and tax effects.

Conditions that can cost you the concession

Pensioner concessions are reassessed if you do not meet their conditions, and you then pay the full duty, sometimes with interest. The main ones are:

Victoria also requires you to pay at least market value, and an eligible card holder must buy at least a 25% share; its value limits apply to the whole property, not just your share. If your circumstances change, the revenue office expects to hear from you quickly: within 30 days in Victoria and the NT, and 14 days in South Australia.

How to claim a pensioner stamp duty concession

The claim is usually lodged by your conveyancer with the duty assessment on the purchase. Planning it before you sign is what protects it.

1. Check the rules before you sign. Eligibility is generally tested at the contract date or at settlement, so confirm the current rules for your state before you commit.
2. Confirm your card or pension. Make sure the card or pension your state relies on will be current on the date that counts, and that it is in your name.
3. Plan the sale and purchase together. If your state requires you to sell your current home, line up both settlements so they fall inside the allowed window.
4. Tell your conveyancer early. They lodge the concession application and supporting documents with the duty assessment, and check the ownership names match where that is required.
5. Move in and stay. Meet the residence requirement in full, and notify the revenue office in writing if something stops you.

Frequently asked questions

This guide is general information, not legal or financial advice. Rules, fees and timeframes change and differ between states, so confirm your own situation with a licensed conveyancer, settlement agent or solicitor.