Transferring property to a family member in NSW: duty, exemptions and title

Last updated 4 October 2026

Key facts

Fact	Detail	Source
Transfers to family members	No general exemption: duty is charged on the higher of the price and the unencumbered market value	How to calculate transfer duty
Valuation	Revenue NSW requires a valuation for transfers between related parties	How to calculate transfer duty
Home transferred between spouses or de facto partners	No duty if it is your principal place of residence, used only for residential purposes, and you hold equal shares afterwards	Transfer duty exemption for transfers between spouses and de facto partners
De facto partners	Must have lived together for at least 2 continuous years before the transfer	Transfer duty exemption for transfers between spouses and de facto partners
Separation or divorce	Exempt under section 68 of the Duties Act 1997 when made under a Family Law Act order, binding financial agreement, registered arbitration award or agreement to divide relationship property, or a Property (Relationships) Act 1984 order or termination agreement	Transfer duty exemption for transfers after marriage or relationship break-ups
Deceased estate	$100 concessional duty for a transfer by the executor or administrator to a beneficiary under the will or intestacy rules (section 63; $50 before 1 February 2024)	Transfer duty concession for deceased estate transfers
Capital gains tax	A gift or sale below value to family is generally treated as made at market value for CGT purposes	Transferring property to family or friends
Land tax home exemption	From the 2026 land tax year, the people living there must own at least 25% between them	Land tax thresholds and rates

Is there a stamp duty exemption for transferring property to family in NSW?

No, there is no general exemption. Transfer duty (stamp duty) applies to a transfer to a child, parent, sibling or other relative unless a specific exemption or concession fits your situation.

The main exceptions are set out below. Each one has strict conditions, so check them before you sign anything.

Duty on family transfers in NSW
Situation	Duty position	Main conditions
Gift or sale to a child, parent, sibling or other relative	Duty applies	Charged on the higher of the price and the unencumbered market value. A valuation is required.
Transfer of your home between spouses or de facto partners	No duty	Principal place of residence, equal shares after the transfer, residential use only (mixed use gets a partial concession). De facto partners must have lived together for at least 2 continuous years.
Transfer after a separation or divorce	Exempt (section 68, Duties Act 1997)	Made under a Family Law Act order, binding financial agreement, registered arbitration award or agreement to divide relationship property, or, for a domestic relationship, a Property (Relationships) Act 1984 order or termination agreement.
Transfer from a deceased estate to a beneficiary	$100 concessional duty (section 63, Duties Act 1997)	Made by the executor or administrator under, and in conformity with, the will, the intestacy rules or court orders made because the will was contested.

Sources: How to calculate transfer duty; Transfer duty exemption for transfers between spouses and de facto partners; Transfer duty exemption for transfers after marriage or relationship break-ups; Transfer duty concession for deceased estate transfers

How is duty worked out on a gift or cheap sale to a relative?

Duty is charged on the higher of the price paid (the consideration) and the property's unencumbered market value. A gift, or a sale to a relative at a discount, is therefore assessed on full market value.

Revenue NSW requires a valuation for transfers between related parties. In its example, a $450,000 property sold to a relative for $300,000 is assessed for duty on $450,000, not $300,000.

Unencumbered means any mortgage is ignored. Even if the property is mortgaged, duty is still worked out on its full market value, or on the price if that is higher.

Duty is paid by the person receiving the property (the purchaser or transferee), not the person giving it. The general transfer duty rates apply, as they would to any other purchase. So does any concession the person receiving the property qualifies for, such as the First Home Buyers Assistance Scheme for a first home buyer taking the whole property, and surcharge purchaser duty if they are a foreign person.

Sources: How to calculate transfer duty; Who pays transfer duty and when; Eligibility for the First Home Buyers Assistance Scheme; What is surcharge purchaser duty

Can you transfer your home to your spouse or de facto partner without paying duty?

Yes, if you meet the conditions. No transfer duty is payable on a transfer of your principal place of residence, or vacant land you intend to use as your home, between spouses or de facto partners.

Because you must hold equal shares afterwards, this exemption suits adding your partner to the title of your home alongside you. It does not cover moving the whole property into one partner's name. If that happens because of a separation, the separation exemption may apply instead.

The conditions are:

the property is your principal place of residence, or vacant land intended to become it
de facto partners must have lived together for at least 2 continuous years before the transfer
after the transfer, you must hold the property in equal shares, as joint tenants or tenants in common
for the full exemption, the property must be used solely for residential purposes. A single room used as a home office may still qualify if the business is mainly carried on elsewhere. Otherwise, if part of the property is used for business or commercial purposes, only a partial concession applies to the residential part.

Sources: Transfer duty exemption for transfers between spouses and de facto partners

Is duty payable on a property transfer after a separation or divorce?

Generally no, if the transfer is made under a qualifying order or agreement. Section 68 of the Duties Act 1997 (NSW) exempts transfers of matrimonial or relationship property after the marriage or relationship has irretrievably broken down, when the transfer is made under one of the documents listed below.

The exemption depends on the transfer being made under one of these documents, so check that your order or agreement covers the transfer before it is lodged. Since the Revenue Legislation Further Amendment Act 2024, the exemption can also extend to a transfer to a deceased party's legal personal representative.

The ATO says its market value rule for capital gains tax may not apply to a transfer to a former spouse on a relationship breakdown, so get tax advice as well.

The qualifying documents are:

an order under the Family Law Act 1975 (Cth), for example from the Federal Circuit and Family Court of Australia
a binding financial agreement under the Family Law Act
a registered arbitration award
an agreement to divide relationship property
for a domestic relationship, a court order under the Property (Relationships) Act 1984 (NSW), or a termination agreement under that Act.

Sources: Transfer duty exemption for transfers after marriage or relationship break-ups; Transferring property to family or friends

What happens to the property when an owner dies?

It depends on how the property was owned. If the deceased was a joint tenant, the surviving owner takes the whole property by survivorship. If the deceased owned it alone or as a tenant in common, it passes through their estate.

When the executor or administrator then transfers the property to a beneficiary, under and in conformity with the will or the intestacy rules, concessional duty of $100 applies under section 63 of the Duties Act 1997 (NSW). The amount was $50 before 1 February 2024.

The concession also applies where the transfer conforms to court orders made because the will was contested. A transfer made under a private agreement that varies the will's trusts is only partly concessional: duty at general rates is generally charged on the part that is more than the beneficiary's entitlement.

Transmission Applications can be lodged electronically. The table shows which title dealing is used.

Title dealings after an owner dies (NSW)
How the deceased held the property	Title dealing	Result
Joint tenant	Notice of Death	The surviving joint owner takes the whole property by survivorship.
Sole owner or tenant in common	Transmission Application	The executor or administrator (or a beneficiary) is registered as the owner.

Sources: Transmission application: Registrar General's Guidelines; Transfer duty concession for deceased estate transfers

How do you add or remove a name on a property title?

Adding or removing an owner's name means transferring an interest in the land, so the duty rules above apply to the share that changes hands.

You also choose how the owners will hold the property: as joint tenants, where the survivor takes the whole by survivorship when one owner dies, or as tenants in common, where each owner's share forms part of their estate. This choice affects estate planning, so think it through before you sign.

Common situations include:

Adding your spouse or de facto partner to the title of your home: no duty if you meet the spouse exemption conditions, including equal shares afterwards.
Adding a child, parent or other relative: duty is worked out on the share transferred, using the higher of any price paid and the share's market value. A valuation is needed.
Removing a former partner after a separation: may be exempt under section 68 if made under a qualifying order or agreement.
Removing a co-owner in other cases: the person taking the extra share pays duty on it, using the higher of any price paid and its market value.
After a joint owner dies: a Notice of Death removes the deceased's name, and the survivor takes the whole property.

What tax and lender issues should you check before a family transfer?

Check capital gains tax, land tax and your mortgage before you sign. A transfer that attracts little or no duty can still have costs elsewhere.

Capital gains tax: the ATO says that if you sell, transfer or gift property to family or friends for less than it is worth, you are treated as having received its market value for CGT purposes. Whether tax is payable depends on your circumstances, so get advice from your accountant or tax adviser.
Land tax on your home: your principal place of residence is generally exempt, but from the 2026 land tax year the exemption requires the people living there to own at least 25% between them. Transferring most of your home to a relative who lives elsewhere could affect this.
Land tax for the new owner: if the property will not be their home, it may count towards their taxable land. The general threshold for the 2026 land tax year was $1,075,000 of land value; check the current figure with Revenue NSW.
Your lender: if the property is mortgaged, talk to the lender before you commit. Changing who owns a mortgaged property involves the lender, and the loan may need to be changed or refinanced.

Sources: Transferring property to family or friends; Land tax thresholds and rates

What are the steps to transfer property to a family member in NSW?

A family transfer is a property dealing like any other, with extra checks on duty and tax first. The usual steps are:

Get advice on the structure – Decide who will own what share, and whether as joint tenants or tenants in common. Get tax advice on capital gains tax and land tax.
Check for an exemption or concession – Work out whether the spouse, separation or deceased estate rules apply, and gather the documents they need, such as the court order or financial agreement.
Get a valuation – Revenue NSW requires a valuation for related-party transfers, because duty is charged on market value where that is higher than the price.
Speak to the lender – If the property is mortgaged, contact the lender early about what it needs.
Prepare the documents – Your solicitor or conveyancer prepares the transfer and, where there is a sale, the contract for sale.
Deal with duty – Duty is assessed, or the exemption or concession is claimed, and any duty is paid by the person receiving the property.
Lodge the transfer – NSW land dealings must be lodged electronically through an Electronic Lodgment Network by a subscriber, such as a solicitor or a licensed conveyancer.

Sources: How to calculate transfer duty; Who pays transfer duty and when; 100% eConveyancing in NSW

How a conveyancing solicitor can help

Baulkham Hills Conveyancing can explain which duty rules apply to your family transfer, prepare the transfer and any contract, and lodge the dealing electronically. We can also work with your accountant and lender on the tax and loan questions. Send us the property details or call (02) 9000 1408.

Frequently asked questions

Do I have to pay stamp duty if my parents give me their house in NSW?

Usually, yes. NSW has no general exemption for transfers to family members. Duty is charged on the higher of the price paid and the property's unencumbered market value, so a gift is assessed on full market value. The person receiving the property pays the duty, and Revenue NSW requires a valuation for related-party transfers. Different rules apply to transfers from a deceased estate. If you are a first home buyer and receive the whole property, check whether the First Home Buyers Assistance Scheme applies, because it removes or reduces duty on homes within its value thresholds.

Can I add my partner to my house title without paying stamp duty?

Yes, if you qualify for the spouse and de facto partner exemption. The property must be your principal place of residence and used solely for residential purposes, and you must hold equal shares after the transfer. De facto partners must have lived together for at least 2 continuous years before the transfer. If part of the property is used for business, only a partial concession may apply. If you don't meet the conditions at all, duty is payable on the share transferred.

Is stamp duty payable on a property transfer after divorce in NSW?

Generally not, if the conditions are met. Section 68 of the Duties Act 1997 exempts transfers of matrimonial or relationship property after an irretrievable breakdown when made under a Family Law Act court order, a binding financial agreement, a registered arbitration award or an agreement to divide relationship property, or, for a domestic relationship, an order or termination agreement under the Property (Relationships) Act 1984. Check that the order or agreement covers the transfer before it is lodged.

How much stamp duty is paid on an inherited property in NSW?

A transfer by the executor or administrator to a beneficiary, made under and in conformity with the will or the intestacy rules, attracts concessional duty of $100 under section 63 of the Duties Act 1997 ($50 before 1 February 2024). A private agreement that varies the will's trusts is only partly concessional. If the deceased was a joint tenant, the survivor takes the property by survivorship and a Notice of Death is registered instead.

Can I sell my house to my child for $1 to avoid stamp duty?

You can agree on any price, but it won't reduce the duty. Transfer duty is charged on the higher of the price and the unencumbered market value, so a $1 sale is assessed on full market value, and Revenue NSW requires a valuation. The ATO also treats a sale to family for less than market value as if you received market value for capital gains tax purposes.

Will transferring part of my home to my child affect land tax?

It can. Your principal place of residence is generally exempt from land tax, but from the 2026 land tax year the exemption requires the people living in the home to own at least 25% between them. If you keep living there but transfer most of the property to a child who lives elsewhere, check the land tax position with Revenue NSW or your adviser first.

What happens to the title when a joint owner dies?

The surviving joint tenant takes the whole property by survivorship. A Notice of Death is registered to remove the deceased owner's name from the title. If the deceased instead owned the property alone or as a tenant in common, a Transmission Application registers the executor or administrator, or a beneficiary, as the owner.

Sources

How to calculate transfer duty – Revenue NSW
Who pays transfer duty and when – Revenue NSW
Transfer duty exemption for transfers between spouses and de facto partners – Revenue NSW
Transfer duty exemption for transfers after marriage or relationship break-ups – Revenue NSW
Transfer duty concession for deceased estate transfers – Revenue NSW
Eligibility for the First Home Buyers Assistance Scheme – Revenue NSW
What is surcharge purchaser duty – Revenue NSW
Transmission application: Registrar General's Guidelines – NSW Land Registry Services (Registrar General's Guidelines)
Land tax thresholds and rates – Revenue NSW
Transferring property to family or friends – Australian Taxation Office
100% eConveyancing in NSW – NSW Registrar General

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This guide is general information about New South Wales law as at 4 October 2026, not legal advice for your circumstances. Laws, thresholds and government fees change; check the official sources listed and contact us for advice about your matter.

Talk to us about your matter: call (02) 9000 1408, email info@baulkhamhillsconveyancing.com.au or request a quote online.