Stamp duty

Stamp duty is a general purpose tax that is imposed on various types of documents and transactions relating to property and vehicle acquisitions, including land, mining tenements, exploration licences, business property, and interests in land holding corporations and unit trusts.

It is also imposed on leases of land where valuable consideration is given for the lease (in addition to or without rent), policies of general insurance, deeds relating to trusts, and the transfer and issue of motor vehicle certificates of registration.

View an overview of these documents and transactions, including rates, concessions and exemptions.

View further information on the general administration of stamp duty including the period for lodgement of documents and payment of duty, interest and penalties, objection rights and refunds.

Charities and non-profit entities exemption

Prior to 1 July 2025, an exemption of stamp duty was available for the conveyance of dutiable property by a charity or non-profit entity where that property was to be used solely for an ‘exempt use’.

‘Exempt use’ of property referred to a use for purposes other than the carrying on of a commercial activity or an activity that competed with another entity’s business undertaking.

As of 1 July 2025, the ‘use’ test has been removed from the exemption criteria. Eligibility for the stamp duty exemption will now be based on the purchaser’s status as an ‘exempt entity’ alone.

House and land package exemption

A house and land package stamp duty exemption is in place for certain contracts to purchase a house and land package, signed between 1 July 2022 and 30 June 2027.

See Stamp duty exemption on nt.gov.au for more information.

Electric vehicle concession

From 1 July 2022 to 30 June 2027, a stamp duty concession for eligible plug‑in electric vehicles is available.

See Get registration and stamp duty concessions for electric vehicles on nt.gov.au for more information.

Motor vehicles exemptions

Some exemptions apply, such as transfers of a motor vehicle between certain family members, or in distribution of a deceased estate. See the Application for Exemption: Stamp duty on a motor vehicle  PDF (219.4 KB) form for more information.

For more general information about stamp duty on motor vehicles, see Stamp duty and motor vehicles  PDF (169.5 KB) information sheet.

If you are a conveyancer or solicitor you can apply to stamp and remit stamp duty on approved instruments under the Conveyance by Return scheme (CBR).

Once approved, you are granted access to INTRA, the online CBR system, which allows you to record the details of each conveyance you process.

INTRA automatically calculates the stamp duty payable and generates a monthly return listing all the conveyances processed in the month.

You must then pay the stamp duty to the Territory Revenue Office by the 15th of the following month.

For more information please read our user guide CBR – Guide and conditions of approval PDF (526.0 KB).

To apply for CBR, fill in the online form through the Territory Revenue Office's INTRA system.

Stamp duty is imposed on the issue or transfer of a motor vehicle certificate of a registration.

How much stamp duty is payable?

Stamp duty applies at a rate of $3.00 per $100 (or part thereof) on the dutiable value of the vehicle.

Typically, the dutiable value will be the sale price of the vehicle. However, in some circumstances (such as a non‑arm’s length transaction) the market value of the vehicle will be used.

The sale price includes vehicle accessories added to the vehicle, trade‑in allowance, and dealer delivery charges.

Stamp duty is charged on the amount of the premium paid in relation to a policy of general insurance (insurance other than life insurance), where the insurance is:

  • property in the Northern Territory
  • a risk, contingency or event that may occur in or partly in the Territory.
Is there an exemption for religious, public benevolent and charitable organisations?

No.

How is a stamp duty refund claimed when an insurance policy is cancelled?

If a policy of insurance is cancelled, an insurer may apply in writing to the Commissioner of Territory Revenue for a refund of the amount of duty paid, based on the unexpired period of the policy. Where the insurer has recovered the amount of duty from the policy holder, the Commissioner will make a refund only if satisfied the insurer has made arrangements to refund that amount to the policy holder.

What is meant by 'in the Territory'?

Stamp duty is payable on a policy of insurance for property in the Territory, or a risk that may occur within the Territory. The phrase 'in the Territory' also includes the coastal waters of the Territory. The Coastal Waters (Northern Territory Title) Act 1980 vests the same rights and titles in the sea-bed under the coastal waters of the Territory, and the space above the sea-bed (including space occupied by water) in the Territory as if that space were in the limits of the Territory.

These calculators are designed to give you an indication of stamp duty payable on the conveyance of real estate and business property and the issue and transfer of motor vehicle certificate of registration.

They are provided for information purposes only and should not be substituted for formal professional advice.

Select the calculator that suits your circumstances below.

Land or property

For general conveyances calculation (that is, no concessions or rebates), use the land or property transfer calculator

Motor vehicles

For stamp duty on motor vehicle transfers, use the motor vehicle registration calculator on nt.gov.au website.

More information

Go to TRO website.

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