Stamp duty in Queensland at a glance
The Queensland Revenue Office charges transfer duty per $100 or part of $100. People buying a home to live in get the home concession, which charges 1% on the first $350,000. First home buyers of an established home pay no duty up to $700,000, with a concession that tapers to nil at $800,000. Since 1 May 2025, first home buyers of a new home or vacant land to build on pay no transfer duty at all, with no price cap.
From 1 August 2026, the home concessions are limited to Australian citizens, permanent residents and specified foreign retirees; the calculator uses the rules for your contract date. Foreign acquirers pay an 8% additional foreign acquirer duty (AFAD), which QRO's own estimator does not calculate. The Titles Queensland transfer fee rises with the price, at $46.56 for each $10,000 over $180,000.
How duty is worked out
Duty is charged on the dutiable value: usually the price, or the market value if that is higher (for example a transfer between family members). Each state publishes a sliding scale of brackets. Within a bracket, you pay a fixed amount for the value up to the bracket's lower limit, plus a percentage of the amount above it. Several states charge "per $100 or part of $100", which rounds the excess up to the next $100. The calculator shows the bracket it used and the arithmetic, so you can check it against the revenue office's own figures.
Concessions then reduce the duty: full exemptions up to a price limit, phase-outs that taper the saving to nil, lower rates for owner-occupiers, or a fixed reduction. Each has conditions, usually about living in the property and not having owned one before; the calculator asks them as yes/no questions.
Queensland transfer duty rates
Rates in force from 2026-08-01, for all property. Duty is charged on each $100, or part of $100, of the dutiable value.
| Dutiable value | Duty |
|---|---|
| $0 – $5,000 | $0 for each $100 |
| $5,001 – $75,000 | $0 plus $1.5 for each $100 over $5,000 |
| $75,001 – $540,000 | $1,050 plus $3.5 for each $100 over $75,000 |
| $540,001 – $1,000,000 | $17,325 plus $4.5 for each $100 over $540,000 |
| Over $1,000,000 | $38,025 plus $5.75 for each $100 over $1,000,000 |
First home buyers in QLD
Home concession
Lower rates on the first $350,000 for a home you will live in (from 1 August 2026, citizens, permanent residents and specified foreign retirees only).
- Every buyer is an Australian citizen, permanent resident or specified foreign retiree
- You'll move in within 1 year of settlement and not rent it out first
Worked examples for an established home, from this calculator:
| Price | Duty at general rates | First home buyer pays | Saving |
|---|---|---|---|
| $400,000 | $5,250.00 | $0.00 | $5,250.00 |
| $650,000 | $15,100.00 | $0.00 | $15,100.00 |
| $900,000 | $26,350.00 | $26,350.00 | $0.00 |
First home concession (established home)
Home concession duty less a concession that is $17,350 up to $709,999.99 and falls by $1,735 for each $10,000 to nil at $800,000. In effect, no duty up to $700,000.
- Every buyer is an Australian citizen, permanent resident or specified foreign retiree
- No buyer has ever held an interest in a residence in Australia or overseas
- You'll move in within 1 year of settlement and not rent it out first
Worked examples for an established home, from this calculator:
| Price | Duty at general rates | First home buyer pays | Saving |
|---|---|---|---|
| $580,000 | $11,950.00 | $0.00 | $11,950.00 |
| $400,000 | $5,250.00 | $0.00 | $5,250.00 |
| $880,000 | $25,450.00 | $25,450.00 | $0.00 |
First home (new home) concession
No transfer duty on a new home for first home buyers, with no price cap, for contracts from 1 May 2025.
- Every buyer is an Australian citizen, permanent resident or specified foreign retiree
- No buyer has ever held an interest in a residence in Australia or overseas
- You'll move in within 1 year of settlement and not rent it out first
Worked examples for a new home, from this calculator:
| Price | Duty at general rates | First home buyer pays | Saving |
|---|---|---|---|
| $400,000 | $5,250.00 | $0.00 | $5,250.00 |
| $650,000 | $15,100.00 | $0.00 | $15,100.00 |
| $900,000 | $26,350.00 | $0.00 | $26,350.00 |
First home vacant land concession
No transfer duty on residential vacant land to build a first home, with no price cap, for contracts from 1 May 2025.
- Every buyer is an Australian citizen, permanent resident or specified foreign retiree
- No buyer has ever held an interest in a residence in Australia or overseas
- You'll build your first home and move in within 2 years of settlement
Worked examples for vacant land, from this calculator:
| Price | Duty at general rates | First home buyer pays | Saving |
|---|---|---|---|
| $400,000 | $12,425.00 | $0.00 | $12,425.00 |
| $650,000 | $22,275.00 | $0.00 | $22,275.00 |
| $900,000 | $33,525.00 | $0.00 | $33,525.00 |
First home owner grant: $30,000. Queensland First Home Owner Grant: $30,000 for a new home valued under $750,000. The grant is paid separately and does not reduce duty.
Foreign purchasers
Additional foreign acquirer duty (AFAD): 8% of the dutiable value, on top of general duty, for established homes, new homes, residential land. A foreign individual (not an Australian citizen or permanent resident), a foreign corporation, or a trustee of a foreign trust (foreign persons hold 50%+ of trust interests). Specified foreign retirees (subclass 405/410 visas) are exempt from AFAD for transactions from 1 Jan 2023.
Registration fees
- Transfer registration fee (Titles Queensland): $248.04 plus $46.56 for each $10,000 (or part) over $180,000 (2026-27). $248.04 plus $46.56 for each $10,000 or part over $180,000.
- Mortgage registration fee (Titles Queensland): $248.04 (2026-27) (unverified).
When duty is due
Within 30 days of the date the liability arises, usually when the contract becomes unconditional. Your conveyancer or solicitor usually lodges and pays it at settlement from your funds.
Checking the figures
These rules were last checked on 2026-10-29 against Queensland Revenue Office (QRO). Before you sign, confirm the duty with the official calculator. 5 items could not be confirmed on an official page and are marked unverified:
- Foreign person definition details (trust 50% test, specified foreign retiree exemption) come from WebSearch snippets of qro.qld.gov.au pages, not a full fetch.
- A QRO public ruling notes the 15 Dec 2025 Mid-Year Review announced reforms to AFAD/land tax foreign surcharge relief arrangements; details not found. AFAD rate remains 8% on the QRO rates page (updated 25 June 2026).
- Mortgage registration fee: $248.04 is the 'any other instrument' item; mortgages are not named in the schedule.
- QRO's first home vacant land worked example ($952,000 property with $150,000 non-residential portion -> $6,750 duty) was reported by the fetch summariser but does not reconcile with the published rates, so it is excluded.
- When duty is due is described from general knowledge of each office's rules and was not re-checked for this calculator.
Rate changes
- 2023-11-20: First Home Owner Grant doubled to $30,000 (contracts from this date).
- 2024-06-09: First home concession raised: nil duty to $700,000, tapering to $800,000; vacant land nil to $350,000 tapering to $500,000.
- 2025-05-01: First home (new home) and first home vacant land concessions: full exemption, no value cap.
- 2026-07-01: $30,000 FHOG continued for contracts from 1 July 2026 (2026-27 Budget). Titles Queensland 2026-27 fees: transfer $248.04 + $46.56 per $10,000 over $180,000.
- 2026-08-01: Home, first home and first home vacant land concessions limited to Australian citizens, permanent residents and specified foreign retirees (agreement date).