RevenueSA scheme, Adelaide context
South Australia offers stamp duty concessions for eligible first home buyers of a new home. Current thresholds and any full-exemption caps are set by RevenueSA and change over time. Always confirm the current position on the RevenueSA page before you rely on any figure.
Every item below is drawn from a primary source cited beside it. If the scheme or rule changes after this review date, the primary source is the version of truth.
Who administers
RevenueSA
RevenueSA is the SA Government body that administers stamp duty, first home buyer relief, and the FHOG.
Property type covered
New homes and vacant land (with build contract)
SA first home buyer stamp duty relief applies to eligible new homes (never previously occupied or sold as a residence) and to vacant land where the buyer is building a new home. Established homes are treated differently.
Contract structure matters
Land contract + build contract vs single purchase
How the stamp duty is calculated on a house-and-land purchase depends on whether the land and the build are separate contracts. If land and build are separate, duty is generally paid on land only. If bundled as a single purchase price, duty may apply to the full amount.
Prior ownership rule
Aligned with the FHOG (from 13 Feb 2025)
Similar to the FHOG, for contracts from 13 February 2025, neither applicant nor their spouse/domestic partner may have ever owned an Australian residential property to qualify for the first-home stamp duty concession.
Live-in requirement
6 continuous months, starting within 12 months
You must live in the home as your principal place of residence for at least 6 continuous months within 12 months of completion.
All applicants must meet the RevenueSA first home buyer test (no prior residential property ownership, per the current rule).
The purchase must be an eligible new home or vacant land where you are building a new home.
At least one applicant must be an Australian citizen or permanent resident.
The home must be your principal place of residence for at least 6 continuous months within 12 months of completion.
Because stamp duty rules change, your eligibility is assessed against the RevenueSA rules in force on the day you enter the contract.
Scenario
Stacking with the SA FHOG
The FHOG and stamp duty relief are separate. Many eligible SA first home buyers claim both on the same purchase. Each has its own application through RevenueSA.
Scenario
Stacking with the federal First Home Guarantee
The federal FHG is a loan-side scheme (deposit / no LMI). It does not interact with your stamp duty bill; both can apply to the same purchase if you meet the separate eligibility for each.
Scenario
House-and-land package contract structure
If land and build are on separate contracts, stamp duty may only apply to the land component. If bundled into one purchase price, duty may apply to the full amount. This has real dollar consequences. Have a SA-licensed conveyancer review the contract structure before you sign.
Scenario
Knockdown rebuild on land you already own
Because you already own the land, there is no land purchase and no stamp duty on that step. The build contract itself is not subject to stamp duty. But whether the FHOG applies to the rebuild is a separate question you must confirm with RevenueSA.
Frequently asked
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Every fact on this page is drawn from the primary sources below. Verify current details on the primary source before you rely on them.
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