Stamp Duty QLD — Rates, Calculator and Concessions (2026)
Queensland calls stamp duty “transfer duty.” Queensland’s rates are among the lower end of Australian states, and the $30,000 First Home Owner Grant typically exceeds the stamp duty payable on new builds in the $500,000–$600,000 range — effectively meaning many QLD first home buyers receive positive net assistance.
QLD Transfer Duty Rates (2026)
Standard/Investment rate:
| Property Value | Duty Calculation |
|---|---|
| $0–$5,000 | Nil |
| $5,001–$75,000 | $1.50 per $100 over $5,000 |
| $75,001–$540,000 | $1,050 + $3.50 per $100 over $75,000 |
| $540,001–$1,000,000 | $17,325 + $4.50 per $100 over $540,000 |
| $1,000,001–$10,000,000 | $38,025 + $5.75 per $100 over $1,000,000 |
| Over $10,000,000 | Special rate applies |
Verify with the Queensland Office of State Revenue (osr.qld.gov.au).
QLD Stamp Duty at Key Price Points
| Purchase Price | Standard/Investment Duty |
|---|---|
| $300,000 | ~$7,175 |
| $400,000 | ~$13,175 |
| $500,000 | ~$17,325 |
| $600,000 | ~$22,588 |
| $700,000 | ~$27,025 |
| $800,000 | ~$31,525 |
| $900,000 | ~$36,025 |
| $1,000,000 | ~$38,025 |
| $1,200,000 | ~$49,525 |
| $1,500,000 | ~$66,775 |
How to Calculate QLD Transfer Duty — Worked Example
Purchase price: $650,000 (investment/standard rate)
Step 1: Bracket is $540,001–$1,000,000 Step 2: $17,325 + 4.50% × ($650,000 − $540,000) = $17,325 + 4.50% × $110,000 = $17,325 + $4,950 = $22,275
First Home Buyer — Home Concession Rate
Queensland does not offer a full stamp duty exemption for first home buyers. Instead, eligible first home buyers who intend to occupy the property receive the home concession rate — a significantly reduced rate compared to the investment/standard rate.
Home concession rate:
| Property Value | Home Concession Rate |
|---|---|
| $0–$350,000 | $1.00 per $100 |
| $350,001–$540,000 | $3,500 + $3.50 per $100 over $350,000 |
| $540,001–$1,000,000 | $10,150 + $4.50 per $100 over $540,000 |
| Over $1,000,000 | $30,850 + $5.75 per $100 over $1,000,000 |
| Purchase Price | Standard Duty | Home Concession Duty | Saving |
|---|---|---|---|
| $300,000 | ~$7,175 | ~$3,000 | ~$4,175 |
| $400,000 | ~$13,175 | ~$3,500 | ~$9,675 |
| $500,000 | ~$17,325 | ~$5,500 | ~$11,825 |
| $600,000 | ~$22,588 | ~$8,750 | ~$13,838 |
| $700,000 | ~$27,025 | ~$13,250 | ~$13,775 |
| $800,000 | ~$31,525 | ~$17,750 | ~$13,775 |
Home concession eligibility:
- Australian citizen or permanent resident
- Must occupy as principal place of residence within 12 months
- Live there for at least 12 continuous months
- Applies to new and established homes
Note for first home buyers: The home concession is also available to non-first-home buyers who intend to owner-occupy. It is not restricted to first home buyers — but it is the primary stamp duty relief available to FHBs in QLD.
$30,000 FHOG vs Stamp Duty — QLD New Build Comparison
For a first home buyer purchasing a new build in QLD:
| Purchase Price | FHOG | Home Concession Duty | Net Position |
|---|---|---|---|
| $400,000 | $30,000 | ~$3,500 | +$26,500 net positive |
| $500,000 | $30,000 | ~$5,500 | +$24,500 net positive |
| $600,000 | $30,000 | ~$8,750 | +$21,250 net positive |
| $700,000 | $30,000 | ~$13,250 | +$16,750 net positive |
| $750,000 | $30,000 | ~$15,750 | +$14,250 net positive |
The $30,000 FHOG exceeds the stamp duty payable at the home concession rate for all new builds up to $750,000 — meaning first home buyers effectively receive net cash assistance even after paying stamp duty.
Foreign Investor Additional Duty — QLD
Foreign persons and foreign corporations purchasing QLD residential property pay:
- Additional duty: 7% of the purchase price
Example: Foreign purchaser, $600,000 property:
- Standard duty: ~$22,588
- Foreign investor duty: 7% × $600,000 = $42,000
- Total: ~$64,588
QLD Vacant Land Duty
Vacant residential land is subject to transfer duty. The home concession applies to vacant land intended for owner-occupation construction.
House and land packages: Where the land and building contracts are separate, duty is assessed on the land purchase price only (not the combined house-and-land price) — this can significantly reduce stamp duty compared to buying a completed new home.
Example: Land price $200,000, construction $400,000, total $600,000:
- Duty on $200,000 land only: ~$2,000 (home concession rate)
- vs duty on $600,000 completed new home: ~$8,750
- Saving from separate contracts: ~$6,750
This is a significant advantage of house-and-land packages over completed new builds in QLD.
When Is QLD Transfer Duty Due?
- Residential property: Must be lodged and paid within 30 days of the transfer date (settlement)
- Off-the-plan: Duty may be deferred until completion in some circumstances
- Electronic settlement: Duty paid at settlement via PEXA
Frequently Asked Questions
What is stamp duty on a $500,000 home in QLD? At the home concession rate (owner-occupier), approximately $5,500. At the standard/investor rate, approximately $17,325.
Does Queensland have a stamp duty exemption for first home buyers? No full exemption — QLD offers the home concession rate (a significant reduction) rather than an exemption. The $30,000 FHOG for new builds typically exceeds the stamp duty at the home concession rate.
Is a house and land package cheaper for stamp duty in QLD? Yes — where land and construction contracts are separate, duty is assessed on the land price only. This is typically significantly cheaper than buying a completed new home at the same total price.
Related Guides
- Stamp Duty Calculator Australia
- Stamp Duty Australia — All States
- First Home Buyer Guide QLD
- How to Reduce Stamp Duty
- Stamp Duty Hub
This article provides general information about Queensland transfer duty. Rates, thresholds and concession conditions are set by the Queensland government and change regularly. Always verify with the Queensland Office of State Revenue (osr.qld.gov.au) or your solicitor before purchasing. For advice tailored to your situation, speak with a licensed mortgage broker or financial adviser. Find one through MoneySmart.