Stamp duty calculator Queensland
Transfer duty on a Queensland purchase under the general and home concession scales, with the first home concessions, the foreign acquirer duty and the First Home Owner Grant.
Checked by Radif Partners · Editorial policy · Methodology
QLD transfer duty
$19,600
Home concession rate · 2.61 % of the price
| Duty at the general scale | $26,775 |
| Saved by the concession | −$7,175 |
| Duty payable | $19,600 |
| Total to the revenue office | $19,600 |
Contract signed in 2026-27, residential property, one buyer profile for the whole purchase. How this is calculated
Queensland discounts transfer duty for anyone who moves into the home they buy, not only for first home buyers: the home concession rate is open to every owner-occupier, whatever they owned before. On a $950,000 home the Queensland Revenue Office's own example comes to $28,600, where an investor pays $35,775. First home buyers go further: nothing at all on a new home or on vacant land for a home, with no value cap, for contracts from 1 May 2025, and a fixed reduction on an established home that shrinks to nothing at $800,000. Since 1 August 2026 each of those concessions needs the buyer to be an Australian citizen, a permanent resident or a specified foreign retiree, and to move in within a year of settlement. Foreign buyers add additional foreign acquirer duty of 8 % of the value.
Two Queensland scales, and which one you are on
Like the ACT, Queensland runs a separate scale for people who will live in the property, and it applies to repeat buyers as much as to first-timers. Which one applies depends on how the property will be used, not on your history as a buyer. Both are charged on each $100 of value, or part of $100, above the threshold.
| Dutiable value | General rate | Home concession rate |
|---|---|---|
| from $0 | nil | $1.00 per $100 |
| from $5,000 | $1.50 per $100 over $5,000 | $1.00 per $100 |
| from $75,000 | $1,050 plus $3.50 per $100 over $75,000 | $1.00 per $100 |
| from $350,000 | $1,050 plus $3.50 per $100 over $75,000 | $3,500 plus $3.50 per $100 over $350,000 |
| from $540,000 | $17,325 plus $4.50 per $100 over $540,000 | $10,150 plus $4.50 per $100 over $540,000 |
| from $1,000,000 | $38,025 plus $5.75 per $100 over $1,000,000 | $30,850 plus $5.75 per $100 over $1,000,000 |
The home concession scale is lighter at the bottom, 1.0 % on the first $350,000, and then follows the general scale's marginal rates with a lower base. That is why the gap between the two columns grows to $7,175 by $540,000 and then stays fixed at that amount for every price above it. A $3,000,000 home you live in still saves exactly the same as a $600,000 one.
Queensland duty for five buyers at common prices
| Price | Investor | Owner-occupier | First home, established | First home, new | Foreign investor |
|---|---|---|---|---|---|
| $500,000 | $15,925 | $8,750 | $0 | $0 | $55,925 |
| $700,000 | $24,525 | $17,350 | $0 | $0 | $80,525 |
| $795,000 | $28,800 | $21,625 | $19,890 | $0 | $92,400 |
| $850,000 | $31,275 | $24,100 | $24,100 | $0 | $99,275 |
| $1,000,000 | $38,025 | $30,850 | $30,850 | $0 | $118,025 |
| $1,500,000 | $66,775 | $59,600 | $59,600 | $0 | $186,775 |
The $795,000 row is the Queensland Revenue Office's example for an established first home: $19,890, the home concession duty less the last step of the first home reduction. At $800,000 the reduction is gone and the buyer is back on the plain home concession rate.
First home buyers: new home, land or established
On an established home the first home concession is not a separate rate. The QRO works out the home concession duty and subtracts a fixed amount: $17,350 below $710,000, then $1,735 less for each $10,000 band until nothing is left at $800,000. Below $710,000 that deduction wipes out the duty completely.
For a new home, or vacant land on which you will build your first home, contracts signed from 1 May 2025 carry no duty at all, without a value cap. If part of the land is not used for residential purposes, that part still pays the general rate. The Queensland first home buyer page goes through each case and the home concession page covers owner-occupiers buying again.
The residence rules since 1 August 2026
For contracts from 1 August 2026, the home and first home concessions are limited to Australian citizens, permanent residents and specified foreign retirees. You must move in within one year of settlement, and that year cannot be extended. You cannot rent out the whole home before moving in or during the year after, although renting part of it is allowed if you keep living there (for leases starting from 10 September 2024). Demolishing the house before living in it ends the concession.
The $30,000 grant on new homes
Alongside the duty concession, the First Home Owner Grant pays $30,000 on a new home valued below $750,000, for contracts from 20 November 2023. Income does not matter, but you must be a citizen or permanent resident and live in the home for six months within the first year. Test a price here:
Grant on a new home in your state
First Home Owner Grant
$30,000
| Duty on this new first home | $0 |
| Duty minus grant | -$30,000 |
| Duty rule | First home (new home) concession: full, no value cap |
Foreign buyers and AFAD
A foreign person pays additional foreign acquirer duty of 8 % on top of general-rate transfer duty. Since the citizenship rule, a foreign buyer who intends to live in the home no longer gets the home concession either, unless they are a specified foreign retiree. Who counts as foreign, and how shares are treated, is on the Queensland foreign buyer page.
Queensland in the national picture
For a repeat owner-occupier, Queensland is usually among the cheapest places to buy: $21,850 on $800,000 against $43,070 in Victoria and $30,187 in NSW. Above $1,000,000, where the 5.8 % band starts, the advantage narrows. The eight-state comparison shows where your own price falls.