What are the transfer duty rates in Queensland?
These are the rate tables published by the Queensland Revenue Office and the legislation behind them, set out as data with the date of each source page. The calculator above and every worked figure on this page use these scales, so you can check any result against them by hand.
Home concession rates, for a home you will live in (any buyer, including someone who has owned before). Queensland Revenue Office page last updated 31 July 2026. The page shows no separate effective date.
| Value of the home | Transfer duty |
|---|---|
| Up to $350,000 | $1.00 per $100 or part of $100 |
| Over $350,000 to $540,000 | $3,500 plus $3.50 per $100 or part of $100 over $350,000 |
| Over $540,000 to $1,000,000 | $10,150 plus $4.50 per $100 or part of $100 over $540,000 |
| Over $1,000,000 | $30,850 plus $5.75 per $100 or part of $100 over $1,000,000 |
General rates, with no home concession (for example an investor). Queensland Revenue Office page last updated 25 June 2026. The page shows no separate effective date.
| Value of the property | Transfer duty |
|---|---|
| Up to $5,000 | Nil |
| Over $5,000 to $75,000 | $1.50 per $100 or part of $100 over $5,000 |
| Over $75,000 to $540,000 | $1,050 plus $3.50 per $100 or part of $100 over $75,000 |
| Over $540,000 to $1,000,000 | $17,325 plus $4.50 per $100 or part of $100 over $540,000 |
| Over $1,000,000 | $38,025 plus $5.75 per $100 or part of $100 over $1,000,000 |
First home concession for an established home, contracts signed on or after 9 June 2024. The amount is deducted from the duty worked out at the home concession rates. Queensland Revenue Office page last updated 31 July 2026.
| Purchase price or value | Concession deducted |
|---|---|
| Not more than $709,999.99 | $17,350 (duty is nil up to $700,000) |
| $710,000 to $719,999.99 | $15,615 |
| $720,000 to $729,999.99 | $13,880 |
| $730,000 to $739,999.99 | $12,145 |
| $740,000 to $749,999.99 | $10,410 |
| $750,000 to $759,999.99 | $8,675 |
| $760,000 to $769,999.99 | $6,940 |
| $770,000 to $779,999.99 | $5,205 |
| $780,000 to $789,999.99 | $3,470 |
| $790,000 to $799,999.99 | $1,735 |
| $800,000 or more | Nil |
Source: Transfer duty home concession rates, Queensland Revenue Office, Last updated 31 July 2026; Transfer duty rates, Queensland Revenue Office, Last updated 25 June 2026; First home concession, Queensland Revenue Office, Last updated 31 July 2026.
How much is stamp duty on common prices in Queensland?
On $750,000 the transfer duty in Queensland is $19,600 for a home buyer who is not a first home buyer, and $10,925 for a first home buyer buying an established home. The table runs 9 common prices through the same engine as the calculator.
| Price | Home buyer (not first home buyer) | First home buyer (established) | First home buyer (new home) | Investor |
|---|---|---|---|---|
| $400,000 | $5,250 | $0 | $0 | $12,425 |
| $500,000 | $8,750 | $0 | $0 | $15,925 |
| $600,000 | $12,850 | $0 | $0 | $20,025 |
| $700,000 | $17,350 | $0 | $0 | $24,525 |
| $750,000 | $19,600 | $10,925 | $0 | $26,775 |
| $800,000 | $21,850 | $21,850 | $0 | $29,025 |
| $900,000 | $26,350 | $26,350 | $0 | $33,525 |
| $1,000,000 | $30,850 | $30,850 | $0 | $38,025 |
| $1,200,000 | $42,350 | $42,350 | $0 | $49,525 |
Calculated by the same engine as the calculator, to the cent where the office rate scale calls for it. The first home buyer columns assume the buyer meets every condition for the concession; the sections below set the conditions out. They leave out grants, fees and surcharges.
How does transfer duty change with the price in Queensland?
Between $300,000 and $1,500,000 the standard duty in Queensland rises from $3,000 to $59,600. The first home buyer line shows what an eligible buyer of an established home pays at each price in the same range.
Transfer duty by purchase price in Queensland, from $300,000 to $1,500,000 in steps of $50,000. Both lines come from the same engine as the calculator. The table below holds every plotted point.
| Price | Standard home buyer | First home buyer (established) |
|---|---|---|
| $300,000 | $3,000 | $0 |
| $350,000 | $3,500 | $0 |
| $400,000 | $5,250 | $0 |
| $450,000 | $7,000 | $0 |
| $500,000 | $8,750 | $0 |
| $550,000 | $10,600 | $0 |
| $600,000 | $12,850 | $0 |
| $650,000 | $15,100 | $0 |
| $700,000 | $17,350 | $0 |
| $750,000 | $19,600 | $10,925 |
| $800,000 | $21,850 | $21,850 |
| $850,000 | $24,100 | $24,100 |
| $900,000 | $26,350 | $26,350 |
| $950,000 | $28,600 | $28,600 |
| $1,000,000 | $30,850 | $30,850 |
| $1,050,000 | $33,725 | $33,725 |
| $1,100,000 | $36,600 | $36,600 |
| $1,150,000 | $39,475 | $39,475 |
| $1,200,000 | $42,350 | $42,350 |
| $1,250,000 | $45,225 | $45,225 |
| $1,300,000 | $48,100 | $48,100 |
| $1,350,000 | $50,975 | $50,975 |
| $1,400,000 | $53,850 | $53,850 |
| $1,450,000 | $56,725 | $56,725 |
| $1,500,000 | $59,600 | $59,600 |
Source: Transfer duty home concession rates, Queensland Revenue Office, Last updated 31 July 2026; Transfer duty rates, Queensland Revenue Office, Last updated 25 June 2026; First home concession, Queensland Revenue Office, Last updated 31 July 2026.
How much is stamp duty on a home in Queensland?
On a $700,000 home, Queensland transfer duty is $17,350 for an owner occupier who has no first home concession, $24,525 for an investor, and $0 for a first home buyer buying an established home. Queensland calls stamp duty "transfer duty". The amount depends on the price, how you will use the home and whether you qualify for a concession.
The common prices table above runs nine prices through the same engine as the calculator. The owner occupier column uses the home concession scale. The investor column uses the general scale.
Source: Transfer duty home concession rates, Queensland Revenue Office, Last updated 31 July 2026; Transfer duty rates, Queensland Revenue Office, Last updated 25 June 2026.
How is stamp duty calculated in Queensland?
Queensland adds a base amount for the band your price falls in, then charges a set rate on each $100 or part of $100 above the start of that band. A home worth $600,000 sits in the $540,000 band, so duty is $10,150 plus $4.50 per $100 over $540,000, which is $12,850 at the home concession rate.
The same steps apply to every price. Find the band, take its base amount, then add the rate on the part of the price above the band start. The investor scale works the same way with different base amounts, so the same $600,000 costs $20,025 with no home concession.
The rate tables above are copied from the Queensland Revenue Office.
Source: Transfer duty home concession rates, Queensland Revenue Office, Last updated 31 July 2026; Transfer duty rates, Queensland Revenue Office, Last updated 25 June 2026.
Do first home buyers pay stamp duty in Queensland?
It depends on the type of home. An established home pays no transfer duty up to $700,000, then a reducing amount until the concession ends at $800,000. A new home or vacant land has no duty at any price for contracts signed on or after 1 May 2025, as long as you meet the conditions in the next section.
For a first home buyer the saving on an established home is largest at $700,000 or less and falls to nothing at $800,000. At $750,000 the saving is $8,675.
Duty on an established home at common prices around the thresholds, and on a new home.
| Price | Owner occupier, no first home concession | First home buyer, established home | First home buyer, new home |
|---|---|---|---|
| $650,000 | $15,100 | $0 | $0 |
| $700,000 | $17,350 | $0 | $0 |
| $730,000 | $18,700 | $6,555 | $0 |
| $750,000 | $19,600 | $10,925 | $0 |
| $790,000 | $21,400 | $19,665 | $0 |
| $800,000 | $21,850 | $21,850 | $0 |
Source: First home concession, Queensland Revenue Office, Last updated 31 July 2026; First home (new home) concession, Queensland Revenue Office, Last updated 31 July 2026; First home (vacant land) concession, Queensland Revenue Office, Last updated 31 July 2026; Transfer duty home concession rates, Queensland Revenue Office, Last updated 31 July 2026.
Who qualifies for the Queensland first home concession?
You must buy as an individual, be at least 18, and never have held an interest in a residence in Australia or overseas. The home must be valued under $800,000, and you must move in and live there daily within one year of settlement. From 1 August 2026 you must also be a citizen, permanent resident or specified foreign retiree.
- Companies cannot claim, unless acting as a corporate trustee. Trustees can claim only in limited cases, such as certain trusts with individual beneficiaries who meet the criteria.
- You must never have claimed the first home vacant land concession.
- Being a tenant who paid a rental bond, or a lender holding a mortgage, does not count as holding an interest in a residence.
- For a home valued from $700,001 to $799,999 you must pay market value.
- Minors need approval from the Queensland Revenue Office first.
- Existing tenants must leave when the lease ends or within six months of settlement, whichever comes first.
Source: First home concession, Queensland Revenue Office, Last updated 31 July 2026.
What is the Queensland citizenship rule that started on 1 August 2026?
For transactions entered into on or after 1 August 2026, the Queensland Revenue Office says a buyer claiming the first home concession must be an Australian citizen, permanent resident or specified foreign retiree. Contracts signed before that date are not affected. For a trust, all beneficiaries must meet the same test.
The same requirement is written into the home concession, the first home (new home) concession and the first home vacant land concession. The identity details annexure for non Australian buyers is only needed for transactions before 1 August 2026.
If you are not sure which category you fall in, ask the Queensland Revenue Office before you sign.
Source: First home concession, Queensland Revenue Office, Last updated 31 July 2026; First home (new home) concession, Queensland Revenue Office, Last updated 31 July 2026; First home (vacant land) concession, Queensland Revenue Office, Last updated 31 July 2026.
Is stamp duty different for a new home, an established home or vacant land in Queensland?
Yes, for first home buyers. An established home gets the tapering concession up to $800,000. A new home signed for on or after 1 May 2025 gets a full concession with no price cap, and so does residential vacant land. Anyone else pays the home concession scale or the general scale.
- New home: it must not have been previously occupied or sold as a place of residence. A substantially renovated home also counts if the sale is a taxable supply of new residential premises under the GST Act. You need a vendor statement and you pay market value. An example from the Queensland Revenue Office: a $1,750,000 property with $1,000,000 of residential land is charged on the extra $750,000 at standard rates, because the concession covers only the residential part.
- Vacant land: no duty on the residential vacant land for contracts from 1 May 2025. You must build one home only, and there must be no building on the land when you buy. You must move in within two years of settlement. A buyer who is not a first home buyer pays the general scale on vacant land, because the home concession covers a building used as a residence.
- Extra land that has no residence, or is not used as a residence, is charged at standard rates.
- Earlier contracts use older tables, so check the date of your contract.
Source: First home (new home) concession, Queensland Revenue Office, Last updated 31 July 2026; First home (vacant land) concession, Queensland Revenue Office, Last updated 31 July 2026; Transfer duty home concession rates, Queensland Revenue Office, Last updated 31 July 2026; Home concession, Queensland Revenue Office, Last updated 31 July 2026.
Do investors pay more stamp duty than home buyers in Queensland?
Yes. A buyer who will not live in the property pays the general scale, which has higher base amounts than the home concession scale. On $900,000 the general scale gives $33,525, against $26,350 at the home concession rate. The gap is the same dollar amount for every price above $540,000.
Investor and owner occupier duty at the same prices.
| Price | General scale (investor) | Home concession (owner occupier) |
|---|---|---|
| $500,000 | $15,925 | $8,750 |
| $700,000 | $24,525 | $17,350 |
| $1,000,000 | $38,025 | $30,850 |
| $1,200,000 | $49,525 | $42,350 |
Source: Transfer duty rates, Queensland Revenue Office, Last updated 25 June 2026; Transfer duty home concession rates, Queensland Revenue Office, Last updated 31 July 2026.
Can I get the Queensland home concession if I have owned a home before?
Yes. The home concession scale is open to any buyer who will use the property as their home, including someone who has owned before. Prior ownership only rules out the first home concession. You still need to move in and live there daily within one year of settlement.
The Queensland Revenue Office shows the effect on a $550,000 home: $10,600 with the home concession and $17,775 with no concession.
The Queensland Revenue Office states that there are no extra concessions for seniors or pensioner concession card holders.
Source: Transfer duty home concession rates, Queensland Revenue Office, Last updated 31 July 2026; Home concession, Queensland Revenue Office, Last updated 31 July 2026.
How do I claim the first home concession in Queensland?
Lodge Form TR1 with your contract, a valuation if required, a covering letter and Form D2.1 when the contract is stamped. If you are unsure you qualify, you can pay full duty first and claim later. The Queensland Revenue Office then reassesses the duty and refunds the difference.
Lodgement documents also include Form 1 Transfer and Form 24 from Titles Queensland. Where there is more than one buyer, each person's interest is assessed separately and the Queensland Revenue Office combines the interests to set the total duty.
Buyers in the same contract may qualify for different concessions, or none.
Source: First home concession, Queensland Revenue Office, Last updated 31 July 2026.
What happens if I sell or rent out the home after claiming the concession?
Within one year of moving in you cannot sell or lease all of the property. Before moving in you cannot sell, transfer, lease or grant exclusive possession of any of it. Leasing part of the home is allowed if the lease started on or after 10 September 2024 and you still live there.
Selling inside the year can leave you with a partial concession. The Queensland Revenue Office page for the first home concession sets out an example. The move in time cannot be extended.
For vacant land, the one year period starts after you move in, and you cannot rent out all of the property or sell or transfer any of it within that year.
Source: First home concession, Queensland Revenue Office, Last updated 31 July 2026; First home (vacant land) concession, Queensland Revenue Office, Last updated 31 July 2026.
When do I have to pay stamp duty in Queensland?
Within 30 days of the liability date, which is usually the contract date, not settlement. If you act for yourself, the Queensland Revenue Office sends an assessment notice with the amount and due date. A registered self assessor, such as a solicitor, lodges online within 30 days, and the duty is due 14 days after that 30 day period.
If there is no contract, the 30 days start when the last person signs the transfer. Because the clock usually runs from the contract date, duty can fall due before settlement.
Source: Transfer duty, Queensland Revenue Office, No date shown.
Can stamp duty be added to the loan in Queensland?
The Queensland Revenue Office assesses duty and sets when it is paid. It does not say how a buyer funds it. Whether a lender will lend towards duty is the lender's decision, based on its own policy and your application. The duty itself is still owed to the Revenue Office by the due date.
For the deadline see the previous section.
Source: Transfer duty, Queensland Revenue Office, No date shown.
How much is the first home owner grant in Queensland, and does it affect stamp duty?
The grant is $30,000 for a new home under a contract signed on or after 20 November 2023, with the home valued at less than $750,000, including contract variations. The grant and the transfer duty concession are separate. You can claim both, but each has its own eligibility rules.
Contracts signed before 20 November 2023 attract $15,000. Owner builders get $30,000 where the foundations were laid on or after that date.
The grant is for new homes only. It allows you to rent out a room or granny flat while you live in the home, but depending on when the lease starts, that could affect your transfer duty concession.
Source: Applying for the first home owner grant, Queensland Revenue Office, Last updated 5 August 2026; First home concession, Queensland Revenue Office, Last updated 31 July 2026.
What other stamp duty concessions are there in Queensland?
The home concession covers anyone buying a home to live in. The Queensland Revenue Office also lists a family business concession and a range of exemptions on its transfer duty pages. There are no extra concessions for seniors or pensioner concession card holders.
For the family business concession and exemptions, read the relevant Queensland Revenue Office pages listed in the sources, because the rules depend on your circumstances. This page does not cover them in detail.
Source: Transfer duty, Queensland Revenue Office, No date shown; Transfer duty home concession rates, Queensland Revenue Office, Last updated 31 July 2026.
Is there a foreign buyer surcharge in Queensland?
Yes. The Queensland Revenue Office says additional duty of 8% applies to acquisitions of residential land by foreign persons, including companies and trusts. It is charged on top of the transfer duty worked out in the calculator, so check the Revenue Office page if it may apply to you.
Source: Transfer duty home concession rates, Queensland Revenue Office, Last updated 31 July 2026.
What are the common mistakes with Queensland stamp duty?
Using a table from the wrong contract date is the main one. Others are assuming the first home concession is open to anyone who has owned before, missing the one year move in rule, and forgetting that extra land with no residence is charged at standard rates.
- Check the date you sign. The date of the contract, not settlement, decides which table and which citizenship rule apply.
- Prior ownership anywhere in the world rules out the first home concession, but not the home concession.
- The move in time of one year from settlement cannot be extended.
- Extra land with no residence is charged at standard rates, even on a new home contract.
- If you are unsure you qualify, you can pay full duty and claim later.
- Quoting old figures. Older articles still show a $550,000 first home cap, a table that reached nil at $550,000, and vacant land capped at $400,000 or $500,000. They no longer apply to new contracts.
Source: First home concession, Queensland Revenue Office, Last updated 31 July 2026; First home (new home) concession, Queensland Revenue Office, Last updated 31 July 2026; First home (vacant land) concession, Queensland Revenue Office, Last updated 31 July 2026; Transfer duty home concession rates, Queensland Revenue Office, Last updated 31 July 2026.
What changed in Queensland in 2025 and 2026?
Two changes matter. From 1 May 2025 the new home and vacant land concessions became full, with no price cap. From 1 August 2026 a first home buyer must be an Australian citizen, permanent resident or specified foreign retiree. The established home table was raised earlier, on 9 June 2024.
| Date | Change |
|---|---|
| 1 August 2026 | First home concessions need the buyer to be an Australian citizen, permanent resident or specified foreign retiree. It applies to transactions entered into on or after this date, for the home, first home, new home and vacant land concessions. |
| 1 May 2025 | The first home (new home) concession and the first home vacant land concession became full concessions with no cap on the price. |
| 10 September 2024 | Leasing part of the home no longer breaks the occupancy rules if the lease started on or after this date and you still live there. |
| 9 June 2024 | The established home first home concession table was raised: duty is nil up to $700,000 and the concession ends at $800,000. |
Source: First home concession, Queensland Revenue Office, Last updated 31 July 2026; First home (new home) concession, Queensland Revenue Office, Last updated 31 July 2026; First home (vacant land) concession, Queensland Revenue Office, Last updated 31 July 2026; Transfer duty home concession rates, Queensland Revenue Office, Last updated 31 July 2026.
Queensland transfer duty questions answered
Is stamp duty called something else in Queensland?
Yes. The Queensland Revenue Office calls it transfer duty. People still search for stamp duty, and both names mean the same tax on buying property.
Is there a price cap on the Queensland first home concession?
For an established home the home must be valued under $800,000, and the concession tapers from $700,000. A new home or vacant land with a contract from 1 May 2025 has no price cap, but extra land that is not residential is charged at standard rates.
Do I need to be an Australian citizen to claim?
For transactions entered into on or after 1 August 2026 you must be an Australian citizen, permanent resident or specified foreign retiree. For a trust, all beneficiaries must meet it.
How long do I have to move in?
You must move in with your belongings and live in the home daily within one year of settlement for the home and first home concessions. For vacant land the period is two years. The Queensland Revenue Office says the time cannot be extended.
What is the first home owner grant amount in Queensland?
$30,000 for a new home under a contract signed on or after 20 November 2023, valued at less than $750,000 including variations. It is separate from the transfer duty concession.
Can I pay the duty first and claim the concession afterwards?
Yes. If you are unsure you qualify, you can pay full duty and claim later. The Queensland Revenue Office reassesses the duty and refunds the difference.
Is the duty on a $1,000,000 home different for an investor?
Yes. At $1,000,000 an investor pays $38,025 on the general scale and an owner occupier pays $30,850 on the home concession scale. A first home buyer gets no concession on an established home at that price.
Do seniors or pensioners get a discount?
No. The Queensland Revenue Office states there are no extra concessions for seniors or pensioner concession card holders.
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Sources
How we checked: every rate, threshold and date on this page was read on the Queensland Revenue Office pages listed below on 28 October 2026, and every duty figure is calculated by the same engine as the calculator.
| Publisher | Title | Page date |
|---|---|---|
| Queensland Revenue Office | Transfer duty home concession rates | Last updated 31 July 2026 |
| Queensland Revenue Office | Transfer duty rates | Last updated 25 June 2026 |
| Queensland Revenue Office | Home concession | Last updated 31 July 2026 |
| Queensland Revenue Office | First home concession | Last updated 31 July 2026 |
| Queensland Revenue Office | First home (new home) concession | Last updated 31 July 2026 |
| Queensland Revenue Office | First home (vacant land) concession | Last updated 31 July 2026 |
| Queensland Revenue Office | Transfer duty | No date shown |
| Queensland Revenue Office | Applying for the first home owner grant | Last updated 5 August 2026 |
Rates and thresholds come from the Queensland Revenue Office and the legislation listed above. For a binding figure, use the Queensland Revenue Office or ask your conveyancer.
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