Business Stamp Duty Calculator
Estimate business stamp duty in Queensland and Western Australia from the asset price and value.
Purchase details
Direct asset purchase. Enter amounts allocated to one state or territory.
Asset values
Include GST where payable. Enter zero for an asset outside the purchase.
Linked transfers and relief
Enter the combined dutiable value of qualifying linked transfers, or zero.
Select Eligibility met if the purchase meets RevenueWA’s business concession rules.
The general rate applies above $200,000 in combined dutiable value.
Results
Estimated transfer duty
$9,975
Dutiable asset base
$330,000
Entered asset price
$315,000
Assets included in duty
| Asset class | Dutiable amount | Value applied |
|---|---|---|
| Goodwill | $190,000 | Unencumbered value |
| Business name or licence | $25,000 | Consideration |
| Moveable plant and equipment | $60,000 | Equal amounts |
| Trading stock | $55,000 | Equal amounts |
| Linked transfers | $0 | Entered dutiable value |
$1,050 plus $3.50 for each of 2,550 started $100 blocks above $75,000. Read the official rate schedule.
WA business concession applied.
Duty covers the entered arrangement. The entered asset price covers the four asset classes above.
Choose the Jurisdiction and Acquisition
A business asset purchase transfers items such as the goodwill and equipment to the buyer. A share purchase transfers ownership of the company. Check landholder duty separately if the company owns land.
Choose the state or territory where the assets belong for duty purposes. For equipment and stock, start with their physical location. For goodwill and rights, look at where the business operates, serves customers or uses the rights.
| Jurisdiction | Business assets and duty | Calculator coverage |
|---|---|---|
| Queensland | Goodwill and certain licences, business rights and debts can be dutiable. Stock and moveable plant can enter the base when transferred with other dutiable property. | Estimates the four asset classes shown above. Land can enter as a separately classified linked value. |
| Western Australia | Goodwill and some business rights can be dutiable. Eligible plant can attract duty with other dutiable property. Trading stock is excluded. | Estimates the four classes above, with the business concession for a confirmed eligible purchase. |
| Northern Territory | Duty on non-land business assets such as goodwill was abolished in 2023. Certain goods sold with an interest in land can still be dutiable. | Separate assessment for land and goods bought with it. A nil or nominal value lease can qualify for a goods exemption. |
| Tasmania | Duty on goodwill and other non-real business assets was abolished in 2008. Land or a dutiable interest in land can bring equipment into the base, including where the sale depends on a premises lease. | Separate assessment for land, leases and goods bought with them. Site goodwill can affect the real property value. |
| New South Wales | Goodwill, intellectual property and statutory licences are outside duty. Land, fixtures and certain leases can attract duty. Moveable plant can enter the base with dutiable property. | Separate assessment for land, leases and goods bought with them. Stock is excluded. |
| Victoria | Land and some fixtures or leases can attract duty. Plant used with the land can enter the base in the same arrangement. Standalone goodwill and trading stock do not attract duty. | Separate assessment for land and fixtures, including the commercial and industrial property tax transition where relevant. |
| South Australia | Duty on non-land business assets was abolished. Land includes certain fixed items and leasehold interests. Qualifying non-residential, non-primary production land is duty-free under the current rules. | Separate assessment for the land classification and any dutiable land. |
| Australian Capital Territory | Duty on non-real business assets was abolished. Land and Crown leases can still attract duty. Some goods are dutiable when part of an arrangement with other dutiable property. | Separate assessment for land and qualifying goods. A lease premium can require its own assessment. |
Use the stamp duty calculator for a standalone property purchase. Property that changes the duty on a wider business deal needs an assessment of the full arrangement. Corporate restructures, share purchases and disputed valuations also require separate assessment.
Build the Dutiable Asset Base
Start with the sale agreement’s allocation and an unencumbered value for each asset. Unencumbered value is the value before secured debts or other encumbrances are taken into account. Consideration can include assumed liabilities as well as cash.
Enter one local business name or transferred statutory licence in the rights field. Leave debt, standalone intellectual property, franchise and supply rights for separate classification. Keep fixtures with the land valuation. Registered vehicles have separate duty rules and can affect the Queensland duty credit.
Enter zero for plant and equipment if all of it is excluded. Leave out fixtures and registered vehicles in both states. In WA, also leave out equipment held for manufacturing, goods under manufacture, items held or used for primary production, livestock and vessels. Use the trading stock field for stock in either state.
Enter only the amounts allocated to the selected jurisdiction. For an interstate business, apportion both price and unencumbered value under the local rules before entering them. Queensland and Western Australia can use customer supplies over the prior three completed financial years to apportion certain rights and goodwill.
For the supported Queensland and Western Australian transfers, the calculator uses the higher local amount for each included asset. The table shows the amount and whether it came from the price or the unencumbered value.
Combine transfers when the revenue office treats them as one arrangement. Contracts that depend on each other are one sign. Enter the confirmed dutiable value of qualifying linked transfers once, excluding values already in the asset fields. The tool applies the schedule to the combined base and shows duty for the arrangement before credits or amounts already paid.
Enter a linked value only after confirming which assets it makes dutiable. For example, a linked purchase of Queensland land can bring stock and moveable plant into the Queensland assessment. Confirm relief on the combined arrangement before selecting the WA business concession. For a direct WA business acquisition the concession requires eligible purchasers who intend to carry on the business indefinitely, with a dutiable value up to $200,000.
The calculator uses ordinary rules for the dates shown. It does not apply historical abolition or transitional rules to earlier contracts. Special exemptions and rebates, including Queensland family business relief, need a separate assessment.
Calculate Queensland Business Purchase Duty
Apply Queensland’s general transfer duty rates to the combined dutiable value. First-home and home concessions apply to eligible residential purchases. They do not reduce the duty on the business assets in this estimate.
Stock and moveable equipment can enter the Queensland base when bought with goodwill, a qualifying business licence or Queensland land. Buying those two assets on their own gives a $0 dutiable base. Use the Queensland Revenue Office’s business calculation guidance for GST treatment, vehicle-duty credits and relief.
| Dutiable value | Queensland general duty |
|---|---|
| Up to $5,000 | $0 |
| Over $5,000 to $75,000 | $1.50 per $100 or part above $5,000 |
| Over $75,000 to $540,000 | $1,050 plus $3.50 per $100 or part above $75,000 |
| Over $540,000 to $1,000,000 | $17,325 plus $4.50 per $100 or part above $540,000 |
| Over $1,000,000 | $38,025 plus $5.75 per $100 or part above $1,000,000 |
Worked Purchase and Funds to Complete
In the hypothetical Queensland example above, the buyer agrees to pay $315,000. The buyer pays $175,000 for goodwill valued at $190,000. The agreement allocates $25,000 to the local business name, which is worth $20,000. Plant and stock cost $60,000 and $55,000 respectively, with matching values.
Queensland includes all four classes. Use $190,000 for goodwill and $25,000 for the name. With plant and stock included, the base is $330,000. Duty is $1,050 plus $3.50 for each of 2,550 started $100 blocks above $75,000. The estimate is $9,975.
In the Western Australian example, a service business transfers $60,000 of eligible moveable equipment with its goodwill and business name. The other amounts are the same as in Queensland. WA excludes the stock. The $275,000 dutiable base is above the concession cap. The general rate is $3,135 plus $3.80 for each of 1,250 started $100 blocks above $150,000. WA rounds the base down to a whole dollar before applying its schedule. The estimate is $7,885. If the $60,000 were all equipment held for manufacturing, enter zero in both plant fields. The resulting base is $215,000 and duty is $5,605.
The Queensland buyer needs $324,975 for the price and duty before other costs or financing. Add legal fees and any other purchase costs, then deduct the loan funds and deposit already paid. The $15,000 goodwill valuation uplift changes duty without increasing the contract price.
Enter GST in the calculator’s consideration fields where the agreement makes it payable. In the purchase budget, show GST on its own line if you start from an ex-GST price, so it is counted once. The seller’s disposal tax belongs to the seller’s calculation.
