Pensioner Stamp Duty Concessions in Australia
State-by-state guide to stamp duty savings for pension and concession card holders buying a home in 2025-26.
Who Qualifies for a Pensioner Stamp Duty Concession?
Only two Australian states currently offer dedicated stamp duty concessions for pensioners and concession card holders: Victoria and the ACT. South Australia offers a separate scheme for people aged 60 or over who are downsizing to a new-build home, but this is age-based rather than linked to a pension card.
New South Wales, Queensland, and Western Australia do not offer any pensioner-specific stamp duty concessions. Tasmania's scheme expired on 30 June 2025, and the Northern Territory's closed in 2021. Neither has been renewed.
Where concessions do exist, the savings can be substantial — up to $31,070 in Victoria and $35,238 in the ACT. But the rules differ significantly between states: which cards are accepted, what the property value cap is, and whether you need to be downsizing from an existing home.
Understanding Australian Concession Cards
Not all concession cards are treated equally for stamp duty purposes. The card you hold determines whether you qualify and in which states. Here are the main card types and how they relate to stamp duty concessions.
Pensioner Concession Card (PCC)
Issued by Services Australia (Centrelink) to recipients of the Age Pension, Disability Support Pension, Carer Payment, and certain other qualifying payments. This is the most widely accepted card for stamp duty concessions — Victoria accepts it, and the underlying payments it represents (Age Pension, DSP) also qualify in the ACT.
Accepted for stamp duty concessions in: VIC, ACT (via qualifying pension type)
Commonwealth Seniors Health Card (CSHC)
For people who have reached Age Pension age (currently 67) but do not qualify for the pension itself — typically because their income or assets exceed the means test thresholds. The CSHC has its own income test but no assets test.
Accepted for stamp duty concessions in: VIC only. The ACT does not accept CSHC holders.
DVA Gold Card
Issued by the Department of Veterans' Affairs to veterans classified as Totally and Permanently Incapacitated (TPI), war widows and widowers, and certain service pensioners. Covers all clinically needed health treatment.
Accepted for stamp duty concessions in: VIC, ACT (must have held for 1+ year)
DVA Pensioner Concession Card
Issued to veterans receiving a DVA Service Pension or Income Support Supplement. Similar to the Services Australia PCC but issued through DVA.
Accepted for stamp duty concessions in: VIC
Health Care Card (HCC) & DVA White Card
The Health Care Card is issued for low-income earners and certain allowance recipients. Victoria accepts Health Care Cards for the stamp duty concession (excluding Foster Child HCC and Carer Allowance HCC). DVA White Cards, which cover treatment for specific accepted conditions only, do not qualify for stamp duty concessions in any state.
HCC accepted in: VIC only. DVA White Card: not accepted anywhere.
Victoria — Full Exemption up to $600,000
Victoria offers the broadest pensioner stamp duty concession in Australia, accepting the widest range of cards and providing either a full exemption or a sliding concession depending on the property value.
| Property value | Concession |
|---|---|
| Up to $600,000 | Full exemption — $0 duty |
| $600,001 – $750,000 | Concessional (reduced) duty on a sliding scale |
| Above $750,000 | No concession — standard rates apply |
Eligible cards: Pensioner Concession Card, Commonwealth Seniors Health Card, Health Care Card (excluding Foster Child and Carer Allowance HCC), DVA Pensioner Concession Card, DVA Commonwealth Seniors Health Card, DVA Gold Card.
Conditions: Must be used as principal place of residence. Move in within 12 months, live there for 12 continuous months. Must be purchasing at market value. Once-in-lifetime benefit — once claimed, you and your partner are permanently ineligible.
Joint purchases: If multiple card holders purchase together, at least one must own 25% or more of the property.
What this means in dollars
Pensioner buying a $550,000 home in Melbourne
Full exemption — saves $27,070 in stamp duty (pays $0 instead of $27,070)
Any property up to $600,000 attracts zero stamp duty for eligible card holders in Victoria. Above $600,000, the saving reduces on a sliding scale until it reaches zero at $750,000.
Try this scenario
Calculate stamp duty on a $500,000 home in Victoria as a pensioner concession card holder — see the full exemption in action.
Calculate VIC pensioner concessionACT — Full Exemption up to $1,020,000
The ACT offers the highest property value threshold of any pensioner stamp duty concession in Australia. Eligible pensioners pay zero duty on properties up to $1,020,000 — a threshold that covers the vast majority of Canberra's housing market.
| Property value | Concession (from 1 July 2025) |
|---|---|
| Up to $1,020,000 | Full exemption — $0 duty |
| $1,020,001 – $1,455,000 | Duty at $6.40 per $100 above threshold (sliding scale) |
| Above $1,455,000 | Standard rate minus maximum concession of $35,238 |
Eligible pensions: Age Pension (Services Australia), Age Pension equivalent (DVA), Disability Support Pension (applicant must be aged 50+), DVA Gold Card (held for at least 1 year before the transaction).
Not accepted: Commonwealth Seniors Health Card, Health Care Card, DVA White Card.
Conditions: Must be downsizing — you must own your former property as your principal residence, and both properties must be in the same names. Must sell your former property within 1 year (before or after registering the new property). Must live in the new home continuously for at least 1 year. Cannot hold interests in other properties. Once-in-lifetime benefit.
Compliance: The ACT scheme is self-assessed. You must retain evidence for 5 years. Non-compliance triggers reassessment with a 25% penalty tax.
What this means in dollars
Pensioner buying a $850,000 home in Canberra
Full exemption — saves approximately $33,000 in stamp duty
At $850,000, a standard ACT buyer would pay around $33,000 in conveyance duty. Under the pensioner concession, the duty is $0.
Try this scenario
Calculate stamp duty on a $900,000 home in the ACT as an Age Pension recipient — see the full exemption in action.
Calculate ACT pensioner concessionSouth Australia — 60+ Downsizer Stamp Duty Relief
South Australia does not offer a traditional pensioner stamp duty concession based on holding a pension card. However, from 25 March 2026, the state introduced a generous new scheme specifically for older Australians downsizing into new-build homes.
Downsizer Stamp Duty Relief (from 25 March 2026)
What: Full exemption from stamp duty — no duty payable at all.
Who: At least one purchaser must be aged 60 or over. No pension card required.
Property type: Must be a newly built home, off-the-plan apartment, or land to build a new home. Established homes do not qualify.
Value cap: Property must be valued under $2 million.
Downsizing requirement: You must be selling an existing home.
What this means in dollars
60-year-old selling their Adelaide home and buying a $750,000 new townhouse
Full exemption — saves $33,830 in stamp duty
Standard SA duty on a $750,000 property is $33,830. Under the downsizer relief, the duty is $0. This is the most valuable pensioner-adjacent concession in the country for properties under $2 million.
Tasmania & Northern Territory — Expired Schemes
Both Tasmania and the Northern Territory previously offered pensioner stamp duty concessions, but both schemes have now closed.
Tasmania — Pensioner Downsizing Concession
Tasmania offered a 50% reduction in stamp duty for pensioners downsizing to a new home. At least one purchaser had to be aged 60 or over and hold a Pensioner Concession Card, DVA special rate pension card, or Commonwealth Seniors Health Card. The property had to be valued under $600,000, and the new home had to be worth less than the former home. The 2025-26 Tasmanian Budget did not extend this concession.
If you settled before 30 June 2025, you may still be eligible. Contact the State Revenue Office of Tasmania.
Northern Territory — Senior, Pensioner and Carer Concession
The NT previously offered a $10,000 flat discount on stamp duty for purchasers aged 60 or over, or holders of an NT Concessions Scheme card. The property had to be valued at $750,000 or less and used as a principal place of residence. This concession closed on 30 June 2021 and has not been reinstated.
NSW, QLD & WA — No Pensioner Stamp Duty Concession
Three of Australia's largest states offer no pensioner-specific stamp duty concessions at all. Pensioners in these states pay the same stamp duty as any other buyer.
New South Wales
NSW does not offer any stamp duty concession for pensioners, seniors, or concession card holders. The only transfer duty concessions are for first home buyers. A pensioner buying a $700,000 home in Sydney pays the same $27,490 in stamp duty as every other buyer. NSW does offer pensioner concessions for council rates and vehicle registration, but these do not extend to property transfer duty.
Queensland
Queensland has no pensioner-specific stamp duty concession. The main transfer duty concessions are the first home buyer concession and the home concession for owner-occupiers (which provides a reduced rate on the first $350,000, saving up to $7,175). The home concession is available to all owner-occupiers, not just pensioners, and is claimed automatically when you buy a home to live in.
Western Australia
WA does not have a pensioner-specific stamp duty concession. Transfer duty concessions are focused on first home buyers (no duty on homes up to $500,000, reduced duty to $700,000). All other buyers, including pensioners, pay standard rates.
Pensioner Stamp Duty Calculator
Enter your property value, state, and card type to calculate your pensioner stamp duty concession — see exactly how much you save compared to the standard rate.
Downsizing, Stamp Duty, and Capital Gains Tax
Many pensioners claiming stamp duty concessions are downsizing — selling the family home and buying something smaller. While stamp duty concessions reduce the cost of buying, you should also consider the tax position on the home you are selling.
Selling your principal home — usually CGT-free
If you have lived in the property as your main residence for the entire time you owned it, the sale is fully exempt from capital gains tax under the main residence exemption. This applies regardless of how much the property has increased in value. Most downsizing pensioners will not pay any CGT on the sale.
Partial exemption if you rented it out
If you rented out part of the property or lived elsewhere for a period, you may only qualify for a partial main residence exemption. The CGT is proportionally calculated based on the time it was your main residence versus the time it was income-producing. The 6-year absence rule may help — you can treat the property as your main residence for up to 6 years while it is rented out, provided you do not claim another property as your main residence during that time.
Downsizer super contribution
If you are 55 or over and selling a home you have owned for at least 10 years, you can contribute up to $300,000 of the sale proceeds into superannuation as a downsizer contribution. This does not count towards regular contribution caps. Couples can each contribute $300,000 from the same property sale — up to $600,000 total. This may affect your Age Pension entitlement through the assets test.
Capital gains tax and superannuation rules are complex. The above is general information only. See our Main Residence Exemption Guide for CGT details, or our When Can I Access My Super? guide for retirement income planning.
State Comparison Table
This table summarises the pensioner stamp duty position in every state and territory as of the 2025-26 financial year.
| State | Concession | Eligible cards | Value cap | Max saving | Restriction |
|---|---|---|---|---|---|
| VIC | Full exemption or sliding concession | PCC, CSHC, HCC, DVA Gold, DVA PCC | $750,000 | $31,070 | Once in lifetime |
| ACT | Full exemption or sliding concession | Age Pension, DSP (50+), DVA Gold | $1,455,000 | $35,238 | Once in lifetime |
| SA | Full exemption (60+ downsizers, new builds) | Not card-based (age 60+) | $2,000,000 | $103,830 | Must sell existing home |
| TAS | Expired 30 June 2025 | N/A | N/A | N/A | Scheme closed |
| NT | Closed 30 June 2021 | N/A | N/A | N/A | Scheme closed |
| NSW | No pensioner concession | N/A | N/A | N/A | N/A |
| QLD | No pensioner concession | N/A | N/A | N/A | N/A |
| WA | No pensioner concession | N/A | N/A | N/A | N/A |
Figures are indicative and based on current legislation as of April 2026. Always verify with the relevant state revenue office before making purchasing decisions.
Eligibility Checklist
Before relying on a pensioner stamp duty concession, work through this checklist with your conveyancer or solicitor.
Confirm your card type is accepted in your state
Victoria accepts PCC, CSHC, HCC, and DVA cards. The ACT only accepts Age Pension, DSP (50+), and DVA Gold Card. The SA downsizer scheme is age-based (60+) with no card requirement.
Check the property value cap
VIC: $750,000 max. ACT: $1,455,000 max (full exemption to $1,020,000). SA: $2,000,000 max (new builds only).
Verify you have not previously claimed
Both VIC and ACT concessions are once-in-lifetime. If you or your partner claimed previously in the same state, you are ineligible.
Confirm you will live in the property
All schemes require principal place of residence. VIC: move in within 12 months, live there 12 months. ACT: live there continuously for 1 year.
Check downsizing requirements (ACT and SA)
ACT: must sell former property within 1 year, new property must be in same names. SA: must be selling an existing home, new property must be a new build.
Hold your concession card on the transaction date
You must be a current card holder (or pension recipient) on the date the property is transferred. A lapsed card or pending application is not sufficient.
Tell your conveyancer or solicitor
Your legal representative handles the stamp duty paperwork at settlement. Tell them about your concession card before settlement so they can apply the concession correctly. In the ACT, the claim is self-assessed — your conveyancer will need to complete the relevant declaration.
Frequently asked questions
Related guides
How to Reduce Stamp Duty →
All legal strategies to minimise stamp duty, including concessions, timing, and threshold planning.
Off-the-Plan Guide →
Off-the-plan concessions can stack with pensioner concessions in some states — see which ones.
Stamp Duty by State →
Compare rates, brackets, and concessions across all 8 states and territories.
First Home Buyer Guide →
Stamp duty exemptions, concessions, and grants for first home buyers in every state.