Australian investors pay the same base stamp duty rates as owner-occupiers — there is no investor surcharge for Australian residents. Investors don't qualify for first home buyer concessions. State-by-state stamp duty on a $750,000 investment property: NSW $29,240, VIC $40,070, QLD $17,350.
Australian residents pay the same base stamp duty rates regardless of investor or owner-occupier status. The difference is that investors don't qualify for first home buyer concessions. Foreign investors face additional surcharges of 7–8%.
Stamp duty is not immediately tax-deductible. It is added to the cost base of the property, which reduces your capital gain when you eventually sell.
Land tax is an annual state tax levied on investment land. For investment properties, land tax can add $2,000–$15,000/year to holding costs once your portfolio exceeds state-specific thresholds.