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Commercial buyer in NSW · Western Sydney

Commercial Stamp Duty NSW — What You'll Pay

By the Mortgagefy Team · Published 19 Oct 2026 · Last reviewed 19 Oct 2026

Commercial stamp duty in NSW is the single-largest line item on a commercial purchase after the deposit. Unlike residential, there's no first-home exemption, no concessional threshold for most buyers, and no stamp-duty-free structuring in common cases. Understanding what you'll actually pay matters.

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General information only, not financial advice. Conditions apply.

How it works

NSW stamp duty on commercial property is calculated on dutiable value (usually purchase price). The scale is progressive — the higher the price, the higher the marginal rate. There is a premium duty rate above $3M that further increases the effective rate.

GST interacts with stamp duty. If a commercial sale is 'GST-included' at the contract price, stamp duty may be calculated on the GST-inclusive amount. If the sale is a going concern (and meets the ATO's conditions), GST is nil and duty is on the GST-free price. Your lawyer and accountant pin this down at contract.

There is no first-home or owner-occupier concession on commercial duty for most buyers. Primary production and some social-housing concessions exist but are narrow. Budget duty, legals, loan setup and valuation into your total deposit calculation.

What commercial lenders actually look at

Dutiable value calculation

Usually purchase price. Lender confirms with contract and settlement statement.

GST treatment

Going-concern exemption shifts the calculation. Lawyer coordinates.

Settlement timeline

Duty payable within 3 months of exchange in NSW — budget cash flow.

Transfer entity

Nominations and entity transfers can trigger additional duty — plan early.

Ways to hold the property

Structure sits between you, your accountant and your lender — tax, asset protection and succession all matter. Four common patterns we see with Western Sydney owner-occupiers:

Personal name

Simplest to arrange. Interest can be deductible against rental income. Little asset protection from a trading-business perspective.

Company

Common for long-term holdings inside a corporate group. Flat company tax rate on rent; no CGT discount at the company level.

Trust (discretionary or unit)

Flexible for distributing rental income and separating property from trading-business risk. Lenders are comfortable with clean trust documentation.

SMSF — leased back at market rent

An SMSF can borrow (via a Limited Recourse Borrowing Arrangement) to buy premises that meet the ATO's "business real property" test and lease them to your business at arm's-length market rent. High-level only — a licensed SMSF specialist and your accountant must confirm your situation.

This is general information only, not financial, tax or legal advice. Confirm your situation with a licensed credit adviser and accountant.

Who this suits

First-time commercial buyers understanding total cash required
Owners restructuring ownership that may re-trigger duty
Buyers evaluating going-concern purchases
Multi-property owners planning portfolio moves
Investors modelling returns after duty and GST

Run your commercial numbers

Estimate repayments, LVR and deposit on a commercial purchase — owner-occupier or investment, full-doc or lease-doc — with our commercial property loan calculator. Paying rent now? Compare it against buying with the rent-vs-buy calculator.

Indicative only. Not a loan approval or borrowing-capacity assessment.

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Areas we cover across Western Sydney

Smithfield — Light-industrial workshops and factory units with hardstand and rear yard access.

Wetherill Park — Mid-size industrial units and warehouse-with-office stock for trades and wholesalers.

Blacktown — Mixed industrial and showroom units near the M7 corridor.

Yennora — Warehouse and distribution space along the rail-served industrial corridor.

Moorebank — Logistics-focused industrial close to the intermodal terminal.

Seven Hills — Industrial estates with light-manufacturing and showroom units.

Prestons — Modern industrial estates with high-clearance warehouses and B-double access.

Girraween — Compact industrial strata, popular with trades expanding out of home workshops.

Check your commercial loan options

Answer a few quick questions about the property and your business. Free, no obligation, takes under 3 minutes.

Frequently asked questions

At current scales, around $95k on a $2M purchase. Scales change — confirm the exact figure with Revenue NSW's calculator at the time of exchange.

No — concessions and exemptions are largely residential. Commercial pays full scale duty for most buyers.

Yes — if the price is GST-inclusive, duty may calculate on the GST-inclusive amount. Going-concern exemption removes GST (and may reduce duty base) when conditions are met.

GST-free treatment where an existing commercial enterprise transfers with the property, meeting ATO conditions. Common in tenanted investment purchases. Your lawyer and accountant coordinate.

Within 3 months of exchange in NSW. Budget cash flow — this is a large non-financeable cost.

Not through the property loan directly. Some lenders offer top-up facilities; most buyers budget duty into deposit.

Nominations and corporate restructures can re-trigger duty. Plan ownership entity before exchange.

Also see: Going concern vs vacant possession · Commercial refinance · Commercial cash-out refinance · Office suite

Get your free Sydney commercial property assessment

Tell us what you're trying to buy and what you can put down — we'll map which commercial lenders fit your deposit and your business financials.

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General information only. Conditions apply. Mortgagefy is Credit Rep 532656 under ACL 348324.