https://smartmortgages.com.au/_next/static/chunks/pages/calculators/stamp-duty-calculator-ffe754870f56ae54.js

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Results update automatically.",state:"State / Territory","property-price":"Purchase price","loan-amount":"Loan amount (optional)","loan-amount-hint":"Enter your loan amount to include the mortgage registration fee","buyer-type":"Buyer type","occupancy-type":"Occupancy","property-type":"Property type","first-home":"First home buyer","non-first-home":"Non-first home buyer","owner-occupier":"Owner-occupier",investor:"Investor",established:"Established home","new-build":"New build / off-the-plan","vacant-land":"Vacant land",NSW:"New South Wales",VIC:"Victoria",QLD:"Queensland",WA:"Western Australia",SA:"South Australia",TAS:"Tasmania",ACT:"Australian Capital Territory",NT:"Northern Territory","total-fees-label":"Total Government Fees","total-fees-sub":"due on settlement","effective-rate-label":"Effective rate","concession-applied":"Concession / exemption applied","stamp-duty-row":"Stamp duty (transfer duty)","foreign-buyer-row":"Foreign buyer surcharge","transfer-fee-row":"Title transfer registration fee","mortgage-fee-row":"Mortgage registration fee","fee-breakdown-title":"Fee breakdown","foreign-buyer":"Foreign buyer","foreign-buyer-hint":"Applies to non-Australian citizens / non-permanent residents purchasing residential property. ACT and NT have no surcharge.","nsw-fhb-exempt":"NSW First Home Buyer exemption: $0 stamp duty for homes up to $800,000.","nsw-fhb-concession":"NSW First Home Buyer concession: partial duty reduction for homes $800,000–$999,999.","nsw-fhb-land-exempt":"NSW First Home Buyer exemption: $0 stamp duty for vacant land up to $350,000.","nsw-fhb-land-concession":"NSW First Home Buyer concession: partial reduction for vacant land $350,000–$449,999.","vic-fhb-exempt":"VIC First Home Buyer exemption: $0 stamp duty for homes up to $600,000.","vic-fhb-concession":"VIC First Home Buyer concession: partial duty reduction for homes $600,000–$750,000.","qld-fhb-new-exempt":"QLD First Home Buyer exemption: $0 stamp duty for new builds (no price cap, from 1 May 2025).","qld-fhb-exempt":"QLD First Home Buyer exemption: $0 stamp duty for established homes up to $700,000.","qld-fhb-concession":"QLD First Home Buyer concession: partial duty reduction for homes $700,000–$799,999.","qld-fhb-land-exempt":"QLD First Home Buyer exemption: $0 stamp duty for vacant land up to $350,000.","qld-fhb-land-concession":"QLD First Home Buyer concession: partial reduction for vacant land $350,000–$499,999.","wa-fhb-exempt":"WA First Home Buyer exemption: $0 stamp duty for homes up to $500,000 (from 21 March 2025).","wa-fhb-concession":"WA First Home Buyer concession: partial duty reduction for homes $500,000–$699,999.","wa-fhb-land-exempt":"WA First Home Buyer exemption: $0 stamp duty for vacant land up to $350,000.","wa-fhb-land-concession":"WA First Home Buyer concession: partial reduction for vacant land $350,000–$449,999.","sa-fhb-new-exempt":"SA First Home Buyer exemption: $0 stamp duty for new builds (no price cap, from June 2024).","tas-fhb-exempt":"TAS First Home Buyer exemption: $0 stamp duty for homes up to $750,000 (available until 30 June 2026).","act-hbcs-exempt":"ACT Home Buyer Concession Scheme: $0 stamp duty for eligible buyers up to $1,020,000 (income-tested).","act-hbcs-concession":"ACT Home Buyer Concession Scheme: partial reduction for eligible buyers $1,020,000–$1,455,000 (income-tested).","vic-cliff-warning":"Note: In Victoria, properties just above $960,000 are taxed at 5.5% on the entire value — this can result in more duty than a property priced slightly lower.","nt-cliff-warning":"Note: In the NT, properties above $525,000 switch from a formula-based rate to a flat 4.95% on the full value. A property at $525,001 may attract more duty than one at $525,000.","tas-fhb-expired":"Note: The TAS First Home Buyer duty exemption expired on 30 June 2026. Standard rates now apply.","act-income-note":"The ACT Home Buyer Concession Scheme is subject to an income test. Ensure you meet eligibility criteria before relying on this estimate.","call-to-action-title":"Ready to buy?","call-to-action-description":"Let our mortgage specialist help you find the right home loan.","call-to-action-button":"Book a consultation",disclaimer:"Calculator disclaimer","about-this-calculator-title":"About this calculator","about-this-calculator-description":"The results from this Property Fees Calculator are intended as a general guide only and should not be relied upon as professional legal, taxation or financial advice. Stamp duty (transfer duty) rates, thresholds, concessions and government fee schedules are set by state and territory governments and are subject to change without notice. Smart Mortgage Corp makes no warranty, express or implied, as to the accuracy, completeness or currency of the information provided. The actual fees payable may differ from the estimates shown. Always verify your liability with the relevant state revenue authority or consult a licensed conveyancer or solicitor before exchanging contracts or proceeding to settlement.","assumptions-title":"Key assumptions & data sources","assumption-1":"Stamp duty rates and thresholds reflect 2025–26 legislative information. Key updates incorporated: NSW Surcharge Purchaser Duty increased to 9% (1 January 2025); WA First Home Buyer thresholds updated (21 March 2025); QLD FHB new-build exemption with no price cap (1 May 2025); SA FHB new-build exemption with no price cap (June 2024); ACT conveyance duty rates and HBCS threshold updated (1 July 2025).","assumption-2":"Title transfer and mortgage registration fees reflect 2025–26 land titles office fee schedules. VIC fees are calculated using the 2025–26 fee unit value of $16.81 (electronic lodgement).","assumption-3":"The WA First Home Buyer concession applies metropolitan Perth thresholds. Regional WA buyers may be eligible for slightly higher thresholds — verify with the WA Department of Finance.","assumption-4":"The ACT Home Buyer Concession Scheme (HBCS) is available to eligible buyers who have not owned residential property in the previous 5 years, intend to occupy the property as their principal place of residence, and meet the applicable income test. The concession is not limited to first home buyers.","assumption-5":"The Foreign Buyer Surcharge is calculated at the current rate for each state (NSW 9%, VIC/QLD/TAS 8%, WA/SA 7%; ACT and NT have no surcharge). Eligibility exemptions (e.g. permanent residents, NZ citizens meeting the ordinary residency test) are not assessed by this calculator — the surcharge is shown in full if the Foreign Buyer option is selected.","assumption-6":"PEXA or other eConveyancing platform fees, legal/conveyancing fees, council and water rate adjustments, building inspection costs and other settlement costs are not included in this estimate."}},m={[d.l.CHINESE]:{title:"澳洲印花稅及房產費用計算器",description:"30秒估算全澳8個州及領地的印花稅、產權轉讓及按揭登記費，並包括合資格首次置業優惠，無需登記。","cal-intro":"在下方輸入您的房產信息，即可立即估算結算時所有政府費用。調整輸入值時，結果將自動更新。",state:"州 / 領地","property-price":"購買價格","loan-amount":"貸款金額（可選）","loan-amount-hint":"輸入貸款金額以計算抵押貸款登記費","buyer-type":"買家類型","occupancy-type":"用途","property-type":"房產類型","first-home":"首次置業者","non-first-home":"非首次置業者","owner-occupier":"自住",investor:"投資",established:"ä

1ºŒæ‰‹æˆ¿","new-build":"新房 / 樓花","vacant-land":"空地",NSW:"新南威爾斯州",VIC:"維多利亞州",QLD:"昆士蘭州",WA:"西澳大利亞州",SA:"南澳大利亞州",TAS:"塔斯馬尼亞州",ACT:"澳大利亞首都領地",NT:"北領地","total-fees-label":"政府費用總計","total-fees-sub":"結算時到期支付","effective-rate-label":"實際費率","concession-applied":"已適用優惠 / 豁免","stamp-duty-row":"印花稅（轉讓稅）","foreign-buyer-row":"海外買家附加稅","transfer-fee-row":"產權轉讓登記費","mortgage-fee-row":"抵押貸款登記費","fee-breakdown-title":"費用明細","foreign-buyer":"海外買家","foreign-buyer-hint":"適用於非澳洲公民/非永久居民購買住宅物業。ACT及NT不收取附加稅。","nsw-fhb-exempt":"NSW首次置業者豁免：80萬以下房屋免徵印花稅。","nsw-fhb-concession":"NSW首次置業者優惠：房價80萬至99.9萬之間可享受部分減免。","nsw-fhb-land-exempt":"NSW首次置業者豁免：35萬以下空地免徵印花稅。","nsw-fhb-land-concession":"NSW首次置業者優惠：空地35萬至44.9萬之間可享受部分減免。","vic-fhb-exempt":"VIC首次置業者豁免：60萬以下房屋免徵印花稅。","vic-fhb-concession":"VIC首次置業者優惠：房價60萬至75萬之間可享受部分減免。","qld-fhb-new-exempt":"QLD首次置業者豁免：新房免徵印花稅（無上限，2025å¹´5月1日起）。","qld-fhb-exempt":"QLD首次置業者豁免：70萬以下二手房免徵印花稅。","qld-fhb-concession":"QLD首次置業者優惠：房價70萬至79.9萬之間可享受部分減免。","qld-fhb-land-exempt":"QLD首次置業者豁免：35萬以下空地免徵印花稅。","qld-fhb-land-concession":"QLD首次置業者優惠：空地35萬至49.9萬之間可享受部分減免。","wa-fhb-exempt":"WA首次置業者豁免：50萬以下房屋免徵印花稅（2025å¹´3月21日起）。","wa-fhb-concession":"WA首次置業者優惠：房價50萬至69.9萬之間可享受部分減免。","wa-fhb-land-exempt":"WA首次置業者豁免：35萬以下空地免徵印花稅。","wa-fhb-land-concession":"WA首次置業者優惠：空地35萬至44.9萬之間可享受部分減免。","sa-fhb-new-exempt":"SA首次置業者豁免：新房免徵印花稅（無上限，2024å¹´6月起）。","tas-fhb-exempt":"TAS首次置業者豁免：75萬以下房屋免徵印花稅（有效期至2026å¹´6月30日）。","act-hbcs-exempt":"ACT置業優惠計劃：符合條件的買家購買102萬以下房屋免徵印花稅（須通過收入審核）。","act-hbcs-concession":"ACT置業優惠計劃：符合條件的買家購買102萬至145.5萬之間房屋可享受部分減免（須通過收入審核）。","vic-cliff-warning":"注意：在維多利亞州，剛超過96萬的房產將以5.5%稅率對全額徵稅，可能比略低價格的房產繳納更多印花稅。","nt-cliff-warning":"注意：在北領地，超過52.5萬的房產將切換為按全額4.95%固定稅率徵稅。52.5001萬的房產可能比52.5萬的房產繳納更多印花稅。","tas-fhb-expired":"注意：塔斯馬尼亞州首次置業者印花稅豁免已於2026å¹´6月30日到期，現適用標準稅率。","act-income-note":"ACT置業優惠計劃須通過收入審核，在依賴此估算前，請確認您符合申請資格。","call-to-action-title":"準備好買房了嗎？","call-to-action-description":"讓我們的貸款專家為您找到最合適的房貸方案。","call-to-action-button":"立即預約",disclaimer:"計算器免責聲明","about-this-calculator-title":"關於此計算器","about-this-calculator-description":"本房產費用計算器的結果僅供一般參考，不應視為專業法律、稅務或財務建議。印花稅（轉讓稅）稅率、門檻、優惠及各項政府收費由各州和領地政府制定，可能隨時變更，恕不另行通知。Smart Mortgage Corp對所提供信息的準確性、完整性或時效性不作任何明示或暗示的保證。實際應繳費用可能與估算結果有所不同。在簽訂合同或辦理結算手續前，請務必向相關州稅務機關核實您的應繳費用，或諮詢持牌產權轉讓師或律師。","assumptions-title":"主要假設與數據來源","assumption-1":"印花稅稅率及門檻反映2025-26年度立法信息。已納入的主要更新：NSW海外買家附加稅提升至9%（2025å¹´1月1日起）；WA首次置業者門檻更新（2025å¹´3月21日起）；QLD新房無上限首置豁å

1…ï¼ˆ2025å¹´5月1日起）；SA新房無上限首置豁免（2024å¹´6月起）；ACT轉讓稅稅率及HBCS門檻更新（2025å¹´7月1日起）。","assumption-2":"產權轉讓及抵押貸款登記費反映2025-26年度各州土地登記局收費標準。VIC費用採用2025-26年度費用單位值$16.81（電子遞交）計算。","assumption-3":"WA首次置業者優惠採用珀斯都市區門檻。區域WA買家可能適用略高的門檻，請向WA財政部核實。","assumption-4":"ACT置業優惠計劃（HBCS）適用於在過去5年內未持有住宅物業、擬以主要居所用途自住且符合收入審核的買家，不限首次置業者。","assumption-5":"海外買家附加稅按各州現行稅率計算（NSW 9%，VIC/QLD/TAS 8%，WA/SA 7%；ACT及NT不收取附加稅）。本計算器不評估豁免資格（如永久居民、符合居住要求的新西蘭公民等），勾選「海外買家」後將顯示全額附加稅。","assumption-6":"本估算不包含PEXA或其他電子結算平台費用、法律/產權轉讓費、市政及水費調整、建築檢查費用及其他結算費用。"}},f={...c,...m},u=t(7294),b=t(6532),p=t(1664),x=t.n(p),h=t(5926),g=t(1171),y=t(9134),j=t(65);let w=[{min:0,max:17e3,base:0,rate:.0125,rateType:"marginal"},{min:17e3,max:37e3,base:212,rate:.015,rateType:"marginal"},{min:37e3,max:99e3,base:512,rate:.0175,rateType:"marginal"},{min:99e3,max:372e3,base:1597,rate:.035,rateType:"marginal"},{min:372e3,max:124e4,base:11152,rate:.045,rateType:"marginal"},{min:124e4,max:null,base:50212,rate:.055,rateType:"marginal"}],v=[{min:0,max:25e3,base:0,rate:.014,rateType:"marginal"},{min:25e3,max:13e4,base:350,rate:.024,rateType:"marginal"},{min:13e4,max:44e4,base:2870,rate:.05,rateType:"marginal"},{min:44e4,max:55e4,base:18370,rate:.06,rateType:"marginal"}],k=[{min:0,max:25e3,base:0,rate:.014,rateType:"marginal"},{min:25e3,max:13e4,base:350,rate:.024,rateType:"marginal"},{min:13e4,max:96e4,base:2870,rate:.06,rateType:"marginal"},{min:96e4,max:2e6,base:0,rate:.055,rateType:"flat-total"},{min:2e6,max:null,base:11e4,rate:.065,rateType:"marginal"}],N=[{min:0,max:5e3,base:0,rate:0,rateType:"marginal"},{min:5e3,max:75e3,base:0,rate:.015,rateType:"marginal"},{min:75e3,max:54e4,base:1050,rate:.035,rateType:"marginal"},{min:54e4,max:1e6,base:17325,rate:.045,rateType:"marginal"},{min:1e6,max:null,base:38025,rate:.0575,rateType:"marginal"}],T=[{min:0,max:35e4,base:0,rate:.01,rateType:"marginal"},{min:35e4,max:54e4,base:3500,rate:.035,rateType:"marginal"},{min:54e4,max:1e6,base:10150,rate:.045,rateType:"marginal"},{min:1e6,max:null,base:30850,rate:.0575,rateType:"marginal"}],S=[{min:0,max:12e4,base:0,rate:.019,rateType:"marginal"},{min:12e4,max:15e4,base:2280,rate:.0285,rateType:"marginal"},{min:15e4,max:36e4,base:3135,rate:.038,rateType:"marginal"},{min:36e4,max:725e3,base:11115,rate:.0475,rateType:"marginal"},{min:725e3,max:null,base:28453,rate:.0515,rateType:"marginal"}],M=[{min:0,max:12e3,base:0,rate:.01,rateType:"marginal"},{min:12e3,max:3e4,base:120,rate:.02,rateType:"marginal"},{min:3e4,max:5e4,base:480,rate:.03,rateType:"marginal"},{min:5e4,max:1e5,base:1080,rate:.035,rateType:"marginal"},{min:1e5,max:2e5,base:2830,rate:.04,rateType:"marginal"},{min:2e5,max:25e4,base:6830,rate:.0425,rateType:"marginal"},{min:25e4,max:3e5,base:8955,rate:.0475,rateType:"marginal"},{min:3e5,max:5e5,base:11330,rate:.05,rateType:"marginal"},{min:5e5,max:null,base:21330,rate:.055,rateType:"marginal"}],A=[{min:0,max:3e3,base:50,rate:0,rateType:"marginal"},{min:3e3,max:25e3,base:50,rate:.0175,rateType:"marginal"},{min:25e3,max:75e3,base:435,rate:.0225,rateType:"marginal"},{min:75e3,max:2e5,base:1560,rate:.035,rateType:"marginal"},{min:2e5,max:375e3,base:5935,rate:.04,rateType:"marginal"},{min:375e3,max:725e3,base:12935,rate:.0425,rateType:"marginal"},{min:725e3,max:null,base:27810,rate:.045,rateType:"marginal"}],C=[{min:0,max:26e4,base:0,rate:.0028,rateType:"marginal"},{min:26e4,max:3e5,base:728,rate:.022,rateType:"marginal"},{min:3e5,max:5e5,base:1608,rate:.034,rateType:"marginal"},{min:5e5,max:75e4,base:8408,rate:.0432,rateType:"marginal"},{min:75e4,max:1e6,base:19208,rate:.059,rateType:"marginal"}

1,{min:1e6,max:1455e3,base:33958,rate:.064,rateType:"marginal"},{min:1455e3,max:null,base:0,rate:.0454,rateType:"flat-total"}],B=[{min:0,max:2e5,base:0,rate:.012,rateType:"marginal"},{min:2e5,max:3e5,base:2400,rate:.022,rateType:"marginal"},{min:3e5,max:5e5,base:4600,rate:.034,rateType:"marginal"},{min:5e5,max:75e4,base:11400,rate:.0432,rateType:"marginal"},{min:75e4,max:1e6,base:22200,rate:.059,rateType:"marginal"},{min:1e6,max:1455e3,base:36950,rate:.064,rateType:"marginal"},{min:1455e3,max:null,base:0,rate:.0454,rateType:"flat-total"}],z=new Date("2026-06-30"),$={NSW:.09,VIC:.08,QLD:.08,WA:.07,SA:.07,TAS:.08,ACT:0,NT:0};function calcForeignBuyerSurcharge(e,a){return Math.round(a*$[e])}function applyBrackets(e,a){for(let t of a){let a=e>=t.min&&(null===t.max||e<=t.max);if(a){if("flat-total"===t.rateType)return t.base+e*t.rate;return t.base+(e-t.min)*t.rate}}return 0}function buildResult(e,a,t,s,r,i,n){let o=arguments.length>7&&void 0!==arguments[7]?arguments[7]:null,l=Math.max(0,e)+a+t+s;return{stampDuty:Math.max(0,e),foreignBuyerSurcharge:a,transferFee:t,mortgageRegFee:s,totalGovtFees:l,effectiveRate:r>0?Math.round(l/r*1e4)/100:0,concessionApplied:i,concessionType:n,warning:o}}let F="https://images.unsplash.com/photo-1560518883-ce09059eeffa?ixlib=rb-4.0.3&auto=format&fit=crop&w=1173&q=80",_=["NSW","VIC","QLD","WA","SA","TAS","ACT","NT"];var W=!0,stamp_duty_calculator=e=>{let{locale:a}=e,t=(0,l.N)(f),r=(0,j.N)(a,"property-fees"),[d,c]=(0,u.useState)("QLD"),[m,p]=(0,u.useState)(1e6),[$,W]=(0,u.useState)(64e4),[R,H]=(0,u.useState)("non-first-home"),[L,D]=(0,u.useState)("owner-occupier"),[Q,q]=(0,u.useState)("established"),[I,E]=(0,u.useState)(!1),[V,P]=(0,u.useState)(0),[Z,J]=(0,u.useState)(0),[G,O]=(0,u.useState)(0),[X,K]=(0,u.useState)(0),[U,Y]=(0,u.useState)(0),[ee,ea]=(0,u.useState)(0),[et,es]=(0,u.useState)(!1),[er,ei]=(0,u.useState)(null),[en,eo]=(0,u.useState)(null),el=[{title:t.formatMessage({id:"about-this-calculator-title"}),description:t.formatMessage({id:"about-this-calculator-description"})},{title:t.formatMessage({id:"assumptions-title"}),description:(0,s.jsxs)(s.Fragment,{children:[(0,s.jsx)("li",{children:t.formatMessage({id:"assumption-1"})}),(0,s.jsx)("li",{children:t.formatMessage({id:"assumption-2"})}),(0,s.jsx)("li",{children:t.formatMessage({id:"assumption-3"})}),(0,s.jsx)("li",{children:t.formatMessage({id:"assumption-4"})}),(0,s.jsx)("li",{children:t.formatMessage({id:"assumption-5"})}),(0,s.jsx)("li",{children:t.formatMessage({id:"assumption-6"})})]})}],parseCurrency=e=>{let a=parseInt(e.replace(/[^0-9]/g,""));return isNaN(a)?0:a};(0,u.useEffect)(()=>{let e=function(e){switch(e.state){case"NSW":return function(e){let{propertyPrice:a,loanAmount:t,buyerType:s,propertyType:r,isForeignBuyer:i,state:n}=e,o=t>0?176:0,l=i?calcForeignBuyerSurcharge(n,a):0;if("first-home"===s){if("vacant-land"===r){if(a<=35e4)return buildResult(0,l,176,o,a,!0,"nsw-fhb-land-exempt");if(a<45e4){let e=applyBrackets(a,w),t=Math.round(e*((a-35e4)/1e5));return buildResult(t,l,176,o,a,!0,"nsw-fhb-land-concession")}}else{if(a<=8e5)return buildResult(0,l,176,o,a,!0,"nsw-fhb-exempt");if(a<1e6){let e=applyBrackets(a,w),t=Math.round(e*((a-8e5)/2e5));return buildResult(t,l,176,o,a,!0,"nsw-fhb-concession")}}}let d=Math.round(applyBrackets(a,w));return buildResult(d,l,176,o,a,!1,null)}(e);case"VIC":return function(e){let{propertyPrice:a,loanAmount:t,buyerType:s,occupancyType:r,isForeignBuyer:i,state:n}=e,o=Math.ceil(Math.min(101.5324+a/1e3*2.34,3611.5324)),l=t>0?Math.ceil(125.7388):0,d=i?calcForeignBuyerSurcharge(n,a):0;if("first-home"===s){if(a<=6e5)return buildResult(0,d,o,l,a,!0,"vic-fhb-exempt");if(a<=75e4){let e=applyBrackets(a,k),t=Math.round(e*((a-6e5)/15e4));return buildResult(t,d,o,l,a,!0,"vic-fhb-concession")}}if("owner-occupier"===r&&a<=55e4){let e=Math.round(applyBrackets(a,v));return buildResult(e,d,o,l,a,!1,null)}let c=Math.round(applyBrackets(a,k)),m=a>96e4&&a<=105e4?"vic-cliff-warning":null;return buildResult(c,d,o,l,a,!1,null,m)}(e);case"QLD":return function(e){let{propertyPrice:a,loanAmount:t,buyerType:s,occupancyType:r,propertyType:i,isForeignBuyer:n,state:o}=e,l=a<=18e4?Math.ceil(238.14):Math.ceil(238.14+44.71*Math.ceil((a-18e4)/1e4)),d=t>0?238:0,c=n?calcForeignBuyerSurcharge(o,a):0;if("first-home"===s){if("new-build"===i)return buildResult(0,c,l,d,a,!0,"qld-fhb-new-exempt");if("vacant-land"===i){if(a<=35e4)return buildResult(0,c,l,d,a,!0,"qld-fhb-land-exempt");if(a<5e5){let e=applyBrackets(a,T),t=e*((5e5-a)/15e4);return buildResult(Math.round(e-t),c,l,d,a,!0,"qld-fhb-land-concession")}}else{if(a<=7e5)return buildResult(0,c,l,d,a,!0,"qld-fhb-exempt");

1if(a<8e5){let e=24525*((8e5-a)/1e5),t=applyBrackets(a,T);return buildResult(Math.round(t-e),c,l,d,a,!0,"qld-fhb-concession")}}}if("owner-occupier"===r){let e=Math.round(applyBrackets(a,T));return buildResult(e,c,l,d,a,!1,null)}let m=Math.round(applyBrackets(a,N));return buildResult(m,c,l,d,a,!1,null)}(e);case"WA":return function(e){let{propertyPrice:a,loanAmount:t,buyerType:s,propertyType:r,isForeignBuyer:i,state:n}=e,o=a<=85e3?217:a<=12e4?227:a<=2e5?247:Math.ceil(247+20*Math.ceil((a-2e5)/1e5)),l=t>0?217:0,d=i?calcForeignBuyerSurcharge(n,a):0;if("first-home"===s){if("vacant-land"===r){if(a<=35e4)return buildResult(0,d,o,l,a,!0,"wa-fhb-land-exempt");if(a<45e4){let e=Math.round((a-35e4)*.1539);return buildResult(e,d,o,l,a,!0,"wa-fhb-land-concession")}}else{if(a<=5e5)return buildResult(0,d,o,l,a,!0,"wa-fhb-exempt");if(a<7e5){let e=Math.round((a-5e5)*.1363);return buildResult(e,d,o,l,a,!0,"wa-fhb-concession")}}}let c=Math.round(applyBrackets(a,S));return 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