Stamp duty in QLD (transfer duty) is nil up to A$5,000 and then rises through brackets to A$5.75 per A$100 above A$1 million. On the general rates a A$600,000 purchase costs A$20,025, a A$900,000 purchase A$33,525 and a A$1.5 million purchase A$66,775, and buyers who will live in the home pay less under the home concession rate. First home buyers pay nothing on an existing home up to A$700,000 and nothing at all on an eligible new home or vacant land contracted from 1 May 2025.
Transfer duty is a cash cost that sits on top of your deposit, so it pays to know the number before you bid. This guide reproduces the rate tables published by the Queensland Revenue Office (QRO), works through three examples so you can check any stamp duty calculator QLD buyers rely on, and covers the first home concessions, the new home and vacant land changes from May 2025, foreign buyer duty, the 30-day lodgement rule and the Titles Registry fees that come with every purchase.
What Transfer Duty QLD Is
Stamp duty Queensland buyers pay is officially called transfer duty. It is a state tax charged when you buy or acquire land or a home, and the buyer pays it. QRO administers it, and its transfer duty pages set out who pays, when it applies and how to lodge.
Duty is calculated on the dutiable value, which is generally the higher of the price and the market value. Queensland uses three layers: the general transfer duty rate, a lower home concession rate for people buying a home to live in, and first home concessions that are deducted from the home concession result. On top of that, foreign buyers of residential land pay additional foreign acquirer duty.
Queensland’s brackets are not indexed each year. The general rate table on QRO’s transfer duty rates page (last updated 25 June 2026) notes only that earlier rates apply to transactions dated before 21 September 2012, so the same table has applied since then.
Queensland Transfer Duty Rates
These are the general rates as published by QRO. They apply to investors, buyers who will not live in the property and anyone not eligible for a concession. QRO charges each rate per A$100 “or part of A$100”, so the amount above the bracket floor is rounded up to the next A$100.
| Dutiable value |
Transfer duty |
| Not more than A$5,000 |
Nil |
| More than A$5,000 up to A$75,000 |
A$1.50 for each A$100, or part of A$100, over A$5,000 |
| A$75,000 to A$540,000 |
A$1,050 plus A$3.50 for each A$100, or part of A$100, over A$75,000 |
| A$540,000 to A$1,000,000 |
A$17,325 plus A$4.50 for each A$100, or part of A$100, over A$540,000 |
| More than A$1,000,000 |
A$38,025 plus A$5.75 for each A$100, or part of A$100, over A$1,000,000 |
The Home Concession Rate
If you are buying a home to live in, you may pay the lower home concession rate instead. The table below is from QRO’s home concession rates page (last updated 31 July 2026). There is no value cap: homes above A$800,000 can still use it even though they miss out on the first home concession.
| Purchase price or value |
Home concession duty |
| Not more than A$350,000 |
A$1.00 for each A$100 or part of A$100 |
| More than A$350,000 to A$540,000 |
A$3,500 plus A$3.50 for every A$100, or part of A$100, over A$350,000 |
| A$540,000 to A$1,000,000 |
A$10,150 plus A$4.50 for every A$100, or part of A$100, over A$540,000 |
| More than A$1,000,000 |
A$30,850 plus A$5.75 for every A$100, or part of A$100, over A$1,000,000 |
Above A$540,000 the home concession rate and the general rate charge the same percentage, so the saving is a fixed A$7,175 at any price above that point (the gap between A$17,325 and A$10,150, or A$38,025 and A$30,850).
Worked Examples: A$600,000, A$900,000 And A$1.5 Million
A stamp duty calculator QLD buyers use follows the same steps: find the bracket, take the fixed amount and add the rate on the part above the bracket floor. A$4.50 per A$100 is 4.5% and A$5.75 per A$100 is 5.75%. These results were calculated from the QRO tables above.
| Price |
General rate arithmetic |
General duty |
Home concession arithmetic |
Home concession duty |
| A$600,000 |
A$17,325 + (A$60,000 x 4.5% = A$2,700) |
A$20,025 |
A$10,150 + (A$60,000 x 4.5% = A$2,700) |
A$12,850 |
| A$900,000 |
A$17,325 + (A$360,000 x 4.5% = A$16,200) |
A$33,525 |
A$10,150 + (A$360,000 x 4.5% = A$16,200) |
A$26,350 |
| A$1,500,000 |
A$38,025 + (A$500,000 x 5.75% = A$28,750) |
A$66,775 |
A$30,850 + (A$500,000 x 5.75% = A$28,750) |
A$59,600 |
For an eligible first home buyer of an existing home, the A$600,000 result drops to nil: the home concession duty of A$12,850 is less than the A$17,350 first home concession, so nothing is payable. A first home buyer of a new home pays nothing at any of these three prices, as explained below. A foreign buyer would add 8% on top of the general figure.
First Home Buyer Stamp Duty QLD
The first home concession is an amount deducted from the home concession result. For contracts signed on or after 9 June 2024, QRO’s first home concession page says a home valued at A$700,000 or less pays no duty, and the concession tapers away to nil at A$800,000.
| Purchase price or value |
Concession deducted |
Duty payable (home concession minus concession) |
| Not more than A$709,999.99 |
A$17,350 |
Nil up to A$700,000 |
| A$710,000 to A$719,999.99 |
A$15,615 |
Varies with price |
| A$720,000 to A$729,999.99 |
A$13,880 |
Varies with price |
| A$730,000 to A$739,999.99 |
A$12,145 |
Varies with price |
| A$740,000 to A$749,999.99 |
A$10,410 |
Varies with price |
| A$750,000 to A$759,999.99 |
A$8,675 |
A$10,925 at A$750,000 |
| A$760,000 to A$769,999.99 |
A$6,940 |
Varies with price |
| A$770,000 to A$779,999.99 |
A$5,205 |
Varies with price |
| A$780,000 to A$789,999.99 |
A$3,470 |
Varies with price |
| A$790,000 to A$799,999.99 |
A$1,735 |
Varies with price |
| A$800,000 or more |
Nil |
Home concession rate applies |
Worked example at A$750,000: home concession duty is A$10,150 plus 4.5% of A$210,000 (A$9,450), which is A$19,600. Subtract the A$8,675 concession and A$10,925 is payable. On the general rate the same purchase would cost A$26,775. Contracts signed before 9 June 2024 used a lower table that cut out at A$550,000.
Who Qualifies
According to QRO you must buy as an individual (companies generally cannot claim, except as corporate trustees), be at least 18, never have held an interest in a residence in Australia or overseas, and not have claimed the first home vacant land concession before. For transactions on or after 1 August 2026 you must also be an Australian citizen, permanent resident or specified foreign retiree. You must move in with your belongings within 1 year of settlement, a period that cannot be extended, and you cannot lease out the whole property, or sell it, within 1 year of moving in without losing some or all of the concession. If any condition is broken, you must notify QRO on Form D2.4.
Brokers can help you line up pre-approval that matches your duty budget; our list of mortgage brokers in Brisbane is a starting point if you want help comparing lenders.
New Homes And Vacant Land From 1 May 2025
The biggest change for first home buyers is the first home (new home) concession. For contracts dated 1 May 2025 or later, it gives a full transfer duty concession on an eligible new home with no value cap on the home and its residential land. Duty still applies to any land that is not residential.
- What counts as new: a home not previously occupied or sold as a place of residence, including off-the-plan purchases, or a substantially renovated home sold as a GST taxable supply that has not been occupied since.
- What does not count: buying an existing home to knock down and rebuild, or renovating an existing home yourself.
- Contract date: the date you sign, not the settlement date.
- Conditions: the same first home buyer, residency (from 1 August 2026) and 1-year move-in rules apply as for the first home concession, and you must pay market value and provide a vendor statement.
The first home vacant land concession changed on the same date. For eligible transactions on or after 1 May 2025, QRO’s concession rates page describes a full concession on residential vacant land you will build your first home on, again with no value cap. Contracts signed between 9 June 2024 and 30 April 2025 used a sliding table that reduced duty up to A$500,000.
Additional Foreign Acquirer Duty
QRO states that additional duty of 8% applies to acquisitions of residential land by foreign persons, including foreign companies and trusts. Law firm Clayton Utz’s September 2024 update reports that Queensland raised this surcharge to 8% from 1 July 2024, in line with NSW and Victoria at the time. On a A$900,000 home, a foreign buyer pays A$33,525 in general duty plus A$72,000 in additional foreign acquirer duty, a total of A$105,525. Foreign buyers who do not qualify for the first home concessions pay full duty on their share.
When Duty Is Due And How It Is Paid
QRO’s lodging and paying page says you must lodge your documents within 30 days of when the liability arises, which is usually the date the contract is signed or becomes unconditional. That is often well before settlement, so do not assume you have until the settlement date.
Lodgement needs the signed contract, a Form D2.2 transfer duty statement and any concession forms. A solicitor or conveyancer registered as a self assessor can lodge online for you. QRO then issues a notice of assessment with the amount and due date, and once the duty is paid the documents are stamped. A transfer generally cannot be registered until it has been stamped, which is why the duty is normally sorted out through your representative before or at settlement. Late lodgement or payment can attract penalty tax and interest. Our list of conveyancers in Brisbane can help if you have not yet chosen someone to handle this.
Other Government Charges At Settlement
Titles Queensland charges registration fees that change each 1 July. Its 2026/27 fee schedule sets the transfer fee at A$248.04 plus A$46.56 for each A$10,000, or part of A$10,000, above A$180,000.
| Price |
Units above A$180,000 |
Transfer registration fee |
| A$600,000 |
42 x A$46.56 = A$1,955.52 |
A$2,203.56 |
| A$900,000 |
72 x A$46.56 = A$3,352.32 |
A$3,600.36 |
| A$1,500,000 |
132 x A$46.56 = A$6,145.92 |
A$6,393.96 |
Unlike NSW, Queensland’s transfer fee grows with the price, so it is worth adding to your budget. The schedule does not list mortgage registration by name; the general “any other instrument” item is A$248.04, and your conveyancer can confirm the exact mortgage fee. You will also pay for searches, inspections, rates and water adjustments and the move itself. Quotes from removalists in Brisbane are worth getting early in peak months.
How Queensland Compares With NSW
NSW figures use Revenue NSW’s 2026/27 transfer duty table and the First Home Buyers Assistance Scheme thresholds.
| Measure |
Queensland |
New South Wales |
| General duty on A$600,000 |
A$20,025 |
A$21,187 |
| General duty on A$900,000 |
A$33,525 |
A$34,687 |
| General duty on A$1,500,000 |
A$66,775 |
A$63,787 |
| Owner-occupier rate |
Home concession rate (saves A$7,175 above A$540,000) |
No general owner-occupier rate |
| First home buyer, existing home |
Nil up to A$700,000, tapering to A$800,000 |
Nil up to A$800,000, concession below A$1,000,000 |
| First home buyer, new home |
Full concession, no value cap (contracts from 1 May 2025) |
Same thresholds as existing homes |
| Foreign buyer surcharge |
8% |
9% |
Queensland is slightly cheaper than NSW at lower and middle prices on the general rate, and NSW becomes cheaper at higher prices because Queensland’s top rate of 5.75% starts at A$1 million.
What Drives The Cost
- Whether you will live there. The home concession rate saves A$7,175 on any home above A$540,000.
- First home buyer status. It can remove duty entirely up to A$700,000 for existing homes, or at any price for eligible new homes.
- New or established property. Since 1 May 2025, new homes and vacant land for a first home have no value cap on the concession.
- Price band. The rate climbs to 5.75% above A$1 million, and the Titles transfer fee also grows with price.
- Residency. Foreign buyers add 8%, and from 1 August 2026 first home concessions need citizenship, permanent residency or specified retiree status.
- Timing of lodgement. Missing the 30-day window can add penalty tax and interest.
For other services you may need around a move, from building inspectors to accountants, our Australia services hub brings the relevant guides together.
Step By Step Checklist
| Step |
What to do |
When |
| 1 |
Work out general and home concession duty on your price range |
Before you set a budget |
| 2 |
Check first home eligibility, including the 1 August 2026 residency rule |
Before you make offers |
| 3 |
Ask the seller or developer to confirm whether the home is new for concession purposes |
Before you sign |
| 4 |
Have your conveyancer lodge Form D2.2 and concession forms |
Within 30 days of the contract being signed or going unconditional |
| 5 |
Pay the assessed duty so the transfer can be stamped |
By the due date on the notice |
| 6 |
Add the Titles transfer and mortgage fees to your settlement funds |
Before settlement |
| 7 |
Move in within 1 year and keep the concession conditions |
After settlement |
Frequently Asked Questions
How Much Is Stamp Duty In QLD On A A$700,000 Home?
On the general rate it is A$17,325 plus 4.5% of A$160,000, which is A$24,525. If you will live in it, the home concession rate gives A$10,150 plus A$7,200, or A$17,350. An eligible first home buyer pays nothing, because the A$17,350 first home concession cancels the home concession amount for contracts signed on or after 9 June 2024. Titles registration fees are extra.
Do First Home Buyers Pay Stamp Duty In Queensland?
Often not. For an existing home, first home buyer stamp duty QLD is nil up to A$700,000 and tapers to the normal home concession rate at A$800,000. For an eligible new home or vacant land to build a first home, contracts from 1 May 2025 get a full concession with no value cap. You must meet the first home, age and move-in rules, and from 1 August 2026 the residency rule.
What Is The Difference Between The Home Concession And The First Home Concession?
The home concession is a lower rate table for anyone buying a home they will live in, whether or not it is their first. The first home concession is an extra amount deducted from the home concession result for buyers who have never held an interest in a residence. Both require you to move in within 1 year of settlement, and both are claimed through your transfer duty lodgement.
Is There An Official Stamp Duty Calculator QLD Buyers Can Use?
Yes. QRO publishes a transfer duty estimator on its website, and it is the best reference because it applies the official tables and concessions. Bank and comparison site calculators are useful for budgeting but can lag behind rule changes, such as the 1 May 2025 new home concession or the 1 August 2026 residency requirement. You can also check results by hand with the method in this guide.
When Do I Have To Pay Transfer Duty QLD?
You must lodge the transaction within 30 days of the liability arising, which is usually when the contract is signed or becomes unconditional. QRO then issues a notice of assessment with a due date. The transfer cannot generally be registered until the documents are stamped, so duty is normally paid by your conveyancer before or at settlement. Late lodgement or payment can attract penalty tax and interest.
How Much Extra Do Foreign Buyers Pay In Queensland?
Additional foreign acquirer duty is 8% of the dutiable value on residential land, on top of ordinary transfer duty. It rose to 8% from 1 July 2024. On a A$600,000 apartment that is A$48,000 on top of A$20,025 general duty. Foreign buyers who do not meet the new citizenship or residency requirement cannot use the first home concessions for transactions from 1 August 2026.
Does The New Home Concession Apply To Off-The-Plan Apartments?
Yes, if you are an eligible first home buyer and the contract is dated 1 May 2025 or later. QRO says off-the-plan residential purchases do not need a vendor statement confirming the home is new. The concession covers the home and its residential land with no value cap. You still need to move in within 1 year of settlement and meet the other first home conditions.
The Short Version
- Queensland general duty rises to A$5.75 per A$100 above A$1 million, and the brackets are not indexed.
- General duty is A$20,025 on A$600,000, A$33,525 on A$900,000 and A$66,775 on A$1.5 million; owner-occupiers save A$7,175 above A$540,000.
- First home buyers of existing homes pay nil up to A$700,000, tapering out at A$800,000.
- Eligible first home buyers of new homes or vacant land pay no duty for contracts from 1 May 2025, with no value cap.
- Lodge within 30 days of the contract, add 8% if you are a foreign buyer, and budget for the price-based Titles transfer fee.
This guide is general information, not legal or financial advice; confirm current figures with the Queensland Revenue Office or your conveyancer before you sign.
