Queensland transfer duty rates used
All figures come from the Queensland Revenue Office (QRO) rate tables. "Per $100 or part" means any part of $100 is rounded up.
| Dutiable value | Duty |
|---|---|
| Up to $5,000 | Nil |
| $5,000 to $75,000 | $1.50 per $100 over $5,000 |
| $75,000 to $540,000 | $1,050 + $3.50 per $100 over $75,000 |
| $540,000 to $1,000,000 | $17,325 + $4.50 per $100 over $540,000 |
| Over $1,000,000 | $38,025 + $5.75 per $100 over $1,000,000 |
| Dutiable value | Duty |
|---|---|
| Up to $350,000 | $1.00 per $100 |
| $350,000 to $540,000 | $3,500 + $3.50 per $100 over $350,000 |
| $540,000 to $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 |
| Value | Concession |
|---|---|
| Under $710,000 | $17,350 (so no duty up to $700,000) |
| $710,000 to under $720,000 | $15,615 |
| $720,000 to under $730,000 | $13,880 |
| $730,000 to under $740,000 | $12,145 |
| $740,000 to under $750,000 | $10,410 |
| $750,000 to under $760,000 | $8,675 |
| $760,000 to under $770,000 | $6,940 |
| $770,000 to under $780,000 | $5,205 |
| $780,000 to under $790,000 | $3,470 |
| $790,000 to under $800,000 | $1,735 |
| $800,000 or more | Nil |
First home buyers buying a new home or vacant land to build on pay no transfer duty for contracts signed from 1 May 2025, with no value cap. The concession applies to residential land only, and you must meet QRO's rules, including moving in within one year of settlement (two years to build and move in for vacant land).
Worked examples
- $600,000 established home, first home buyer: home concession duty $12,850, less the $17,350 first home concession = $0.
- $650,000 new home, first home buyer: $0.
- $700,000 investment property (general rate): $17,325 + $4.50 × 1,600 = $24,525.
- $750,000 established home, first home buyer: $10,150 + $4.50 × 2,100 = $19,600, less $8,675 = $10,925.
Buying your first home? The first home buyer check adds the $30,000 grant and the 5% Deposit Scheme.
Common questions
Do first home buyers pay stamp duty in Queensland?
Eligible first home buyers pay no transfer duty on a new home or vacant land to build a home for contracts from 1 May 2025, with no value cap. On an established home there is no duty up to $700,000 and a partial concession under $800,000. QRO decides eligibility.
What changes from 1 August 2026?
For contracts signed on or after 1 August 2026, the home, first home and vacant land concessions are limited to Australian citizens, permanent residents and specified foreign retirees. Temporary residents generally pay the general rate plus the 8% foreign acquirer duty. The law was passed in June 2026.
Is this the exact duty I will pay?
It's an estimate from QRO's published rates. Your solicitor or conveyancer will confirm the duty on your contract, and QRO assesses it.
Sources
- Queensland Revenue Office: Transfer duty rates (updated 25 June 2026)
- Queensland Revenue Office: Concession rates (updated 31 July 2026)
- Queensland Revenue Office: First home (new home) concession
- Queensland Revenue Office: First home concession
- Queensland Revenue Office: State Budget 2026 (residency requirement from 1 August 2026)
- Queensland Revenue Office: Calculate transfer duty (including AFAD)