Stamp Duty Calculator QLD: Complete 2025 Guide to Transfer Duty

Purchasing property in Queensland typically involves transfer duty—commonly called stamp duty—which may represent one of the largest upfront costs buyers face. A $900,000 home in Brisbane could attract approximately $33,525 in stamp duty for investors, while owner-occupiers may pay around $26,350. For property developers and investors, understanding these costs is generally considered essential for accurate feasibility modelling and project budgeting.

Queensland’s transfer duty system underwent its most significant reform in a decade on 1 May 2025, when the state government introduced uncapped stamp duty exemptions for first home buyers purchasing new properties. This change, combined with the existing $30,000 First Home Owner Grant, makes Queensland one of Australia’s most generous states for new home purchases. This comprehensive guide covers current Queensland stamp duty rates for 2025-26, first home buyer exemptions, the 8% foreign purchaser surcharge, and home concession rates. Whether you’re purchasing your first home, investing in residential property, or developing a new project, this guide aims to provide the calculator-ready information you may need.

Current Queensland Stamp Duty Rates (2025-26)

Queensland transfer duty operates on a progressive marginal rate system under the Duties Act 2001. Duty is calculated on the property’s sale price or current market value, whichever is higher. Unlike some states, Queensland offers reduced “home concession” rates for owner-occupiers purchasing their principal place of residence.

Standard Transfer Duty Rates

The following rates apply to investment properties, commercial properties, and residential purchases where no home concession applies:

The top marginal rate of $5.75 per $100 applies uniformly above $1 million—Queensland does not impose a separate premium property surcharge like NSW. Duty is calculated on each $100 or part thereof, meaning any partial amount rounds up to the next $100.

Home Concession Rates (Owner-Occupiers)

Owner-occupiers purchasing a principal place of residence access reduced rates through the home concession. These rates provide meaningful savings compared to standard rates:

The home concession provides savings of approximately $7,175 on properties up to $1 million compared to standard rates. To qualify, buyers must move into the property within 1 year of settlement and occupy it as their principal place of residence.

How to Calculate Your Stamp Duty

Understanding how to manually calculate stamp duty may help you verify quotes and plan your budget more accurately.

Example 1: $650,000 investment property (standard rates)

1. First $75,000 attracts base duty of $1,050
2. Next $465,000 ($540,000 - $75,000) charged at $3.50 per $100 = $16,275
3. Remaining $110,000 ($650,000 - $540,000) charged at $4.50 per $100 = $4,950
4. Total duty: $1,050 + $16,275 + $4,950 = $22,275

Example 2: $650,000 owner-occupied home (home concession rates)

1. First $350,000 charged at $1.00 per $100 = $3,500
2. Next $190,000 ($540,000 - $350,000) charged at $3.50 per $100 = $6,650
3. Remaining $110,000 ($650,000 - $540,000) charged at $4.50 per $100 = $4,950
4. Total duty: $3,500 + $6,650 + $4,950 = $15,100

Saving with home concession: $7,175

Example 3: $900,000 property (standard rates)

1. First $75,000 attracts base duty of $1,050
2. Next $465,000 ($540,000 - $75,000) charged at $3.50 per $100 = $16,275
3. Remaining $360,000 ($900,000 - $540,000) charged at $4.50 per $100 = $16,200
4. Total duty: $1,050 + $16,275 + $16,200 = $33,525

Example 4: $1,500,000 property (standard rates)

1. First $1,000,000 attracts base duty of $38,025
2. Remaining $500,000 charged at $5.75 per $100 = $28,750
3. Total duty: $38,025 + $28,750 = $66,775

Quick Reference: Stamp Duty at Common Price Points

Note: First home buyer duty assumes full eligibility. “New Home” exemptions apply to contracts dated from 1 May 2025 for properties never previously occupied. Actual amounts may vary based on individual circumstances.

For quick estimates, the Queensland Revenue Office provides an online calculator that may help verify your calculations.

First Home Buyer Exemptions and Concessions

Queensland offers three distinct first home concessions, with the most significant change occurring on 1 May 2025 when uncapped exemptions took effect for new homes and vacant land.

First Home Concession (Existing Homes)

For established homes, the first home concession provides a full exemption up to $700,000 with a sliding concession to $800,000. This threshold was increased from $500,000 on 9 June 2024.

The concession operates on a stepped scale with $10,000 brackets. Each bracket reduces the concession by $1,735:

Maximum savings reach $17,350 for properties at or below $709,999 (equivalent to the home concession duty at $700,000).

First Home (New Home) Concession: Queensland’s Game-Changer

The transformative change from 1 May 2025 completely removes transfer duty for first home buyers purchasing new properties, with no value cap. This makes Queensland unique among Australian states—a buyer purchasing a $2 million new home pays zero transfer duty on the residential portion, a saving exceeding $88,000 compared to standard home concession rates.

Qualifying properties include:

• Homes never previously occupied or sold as a residence
• Substantially renovated homes (where the sale constitutes a GST taxable supply)
• Off-the-plan purchases of new apartments and townhouses
• House and land packages where the home has never been occupied

Key eligibility points:

• Contract must be dated 1 May 2025 or later—settlement date is irrelevant
• For off-the-plan purchases, the unconditional date determines eligibility
• No vendor statement is required to claim the new home concession

Mixed-use properties: For properties with both residential and non-residential land, duty applies only to the non-residential portion. A $1.75 million property comprising $1 million residential and $750,000 non-residential land would attract approximately $24,525 duty on the non-residential component only.

First Home Vacant Land Concession

From 1 May 2025, first home buyers purchasing vacant land to build their first home face no transfer duty regardless of land value. Previous thresholds (full exemption to $350,000, sliding to $500,000) no longer apply to contracts dated 1 May 2025 or later.

Requirements:

• You must build and occupy the home within 2 years of settlement
• Only the land value is assessed—building contract costs are excluded from duty calculations

Eligibility Requirements for All First Home Concessions

To qualify for any Queensland first home concession, you generally must meet the following criteria under the eligibility requirements:

Age:

• At least one buyer must be 18 years or older

Prior property ownership:

• You must never have held an interest in residential property anywhere in Australia or overseas
• This includes property held by your spouse or de facto partner, even if they’re not on the new property’s title

Residence requirements:

• You must move into the property within 1 year of settlement (or completion for new builds)
• You must occupy the property as your principal place of residence
• You cannot sell, transfer, or lease the entire property within 1 year of moving in

Partial rental permitted: From 10 September 2024, renting part of the property (such as a room or granny flat) while residing there is allowed—this was previously prohibited.

Important: Australian citizenship or permanent residency is not required for stamp duty concessions—though foreign persons may face Additional Foreign Acquirer Duty on top of any reduced duty.

Buying with a Non-First Home Buyer

If you’re a first home buyer purchasing with someone who doesn’t qualify (such as a parent or partner who previously owned property), you may still receive a partial benefit. The concession typically applies only to your share of the property.

Example: You qualify as a first home buyer and purchase a $680,000 existing home 50/50 with your partner who previously owned property:

• Your share (50%): Exempt from duty ($0)
• Partner’s share (50%): Home concession duty on $340,000 (~$3,400)
• Total duty: approximately $3,400

This remains a significant saving compared to full home concession duty of approximately $17,350 on the whole property.

First Home Owner Grant: $30,000 for New Homes

The Queensland First Home Owner Grant currently provides $30,000 for eligible first home buyers purchasing or building a new home. This boosted amount applies to contracts signed between 20 November 2023 and 30 June 2026—after which it will revert to $15,000.

Current Grant Details

Eligible Property Types

The FHOG applies only to new homes that have never been:

• Previously sold as a place of residence
• Previously occupied as a place of residence
• Previously leased for residential purposes

Eligible properties include:

• Newly constructed houses, townhouses, and apartments
• Substantially renovated homes (where renovations constitute a taxable supply for GST purposes)
• Homes purchased off-the-plan that are new at settlement
• Owner-builder homes (grant paid on completion)

Not eligible: Established/existing homes—though these buyers may still qualify for the stamp duty concession if under $800,000.

How to Apply

Applications are typically lodged through your bank or lender as part of the settlement process—the grant is paid directly to your nominated account at settlement. Alternatively, you can apply directly to Queensland Revenue Office after settlement.

Combined Benefits for First Home Buyers

A first home buyer purchasing a new home under $750,000 with a contract dated from 1 May 2025 may receive:

For higher-value new homes, the stamp duty savings increase significantly while the FHOG is unavailable (due to the $750,000 cap). A $1.5 million new home would save approximately $59,600 in stamp duty alone.

Commercial & Industrial Property

Commercial and industrial property in Queensland is assessed using the standard transfer duty rate scale under the Duties Act 2001. However, several residential-specific rules do not apply to commercial property:

• Home concession rates do not apply.
• First home buyer concessions and exemptions do not apply.
• Additional Foreign Acquirer Duty (AFAD) does not apply unless the property (or part of it) is classified as residential.
• Off-the-plan concessions or deferrals do not apply.

Duty is assessed on the higher of the purchase price or market value, and must generally be lodged within 30 days of the contract becoming unconditional, with payment due shortly after lodgement.

For mixed-use developments, duty must be apportioned between residential and non-residential components. Residential concessions or foreign surcharges apply only to the residential portion where relevant; the commercial component is always assessed at standard rates.

Foreign Purchaser Surcharge (AFAD): 8%

The Additional Foreign Acquirer Duty (AFAD) applies to foreign persons acquiring residential land in Queensland. The rate increased to 8% on 1 July 2024 (from 7% previously). Commercial and industrial property are not subject to the surcharge.

Surcharge Rate History

Queensland’s 8% rate matches Victoria but is lower than NSW’s 9% surcharge (effective January 2025). WA and SA both charge 7%.

Impact on Foreign Buyers

For a $1,500,000 residential property purchased by a foreign person:

This represents approximately 12.5% of the purchase price in duty alone.

Who is Considered a “Foreign Person”?

Under the Duties Act 2001, a foreign person generally includes:

Individuals who are:

• Not an Australian citizen, AND
• Not a permanent resident of Australia

Foreign corporations where:

• The corporation is incorporated outside Australia, OR
• Foreign persons hold 50% or more of the issued shares, OR
• Foreign persons control 50% or more of voting power

Foreign trusts where:

• Foreign persons hold 50% or more of the beneficial interests
• For discretionary trusts: foreign persons could potentially benefit under the trust deed

Important exemption: New Zealand citizens holding Special Category Visas (Subclass 444) while residing in Australia are not considered foreign persons for AFAD purposes.

Common Visa Types and Surcharge Status

Joint Purchases with Different Residency Status

If purchasing jointly where one buyer is a foreign person, AFAD applies only to the foreign person’s share.

Example: A couple buying a $1,000,000 property 50/50, where one is Australian and one is on a temporary visa:

• Standard duty (both shares): $38,025
• Foreign surcharge (50% share): $1,000,000 × 50% × 8% = $40,000
• Total duty: $78,025

AFAD Exemptions

Limited exemptions from AFAD may apply for:

• Specified foreign retirees holding Subclass 405 or 410 visas purchasing a principal residence
• Significant developers undertaking major residential projects (50+ lots) with Australian-based operations—ex gratia relief may be available
• Build-to-rent developments receiving BTR land tax concessions

Off-the-Plan Purchases: No General Concession

Unlike Victoria, Queensland does not offer a general off-the-plan stamp duty concession that reduces dutiable value based on post-contract construction costs. Investors purchasing off-the-plan apartments pay full transfer duty on the contract price.

However, first home buyers purchasing off-the-plan new properties benefit from the First Home (New Home) Concession—receiving full duty exemption with no value cap for contracts dated from 1 May 2025.

Practical implications for developers:

• Off-the-plan investor sales attract full standard duty
• Marketing to first home buyers offers the $0 duty advantage
• No duty deferral options exist for off-the-plan purchases in Queensland

Payment Process and Deadlines

Payment Deadlines

Transfer duty in Queensland must be lodged and paid according to strict deadlines under the lodging and paying requirements:

Payment is due within 14 days of lodgement for QRO Online transactions. Most settlements now process through electronic conveyancing, where duty calculation and payment integrate with the settlement workflow.

How Stamp Duty is Paid

Transfer duty is typically paid through your solicitor or conveyancer via QRO Online:

1. Your solicitor/conveyancer lodges the transaction through QRO Online
2. The system calculates duty and generates a 9-digit transaction number
3. For electronic settlements (PEXA/Sympli), this links to the settlement workspace
4. Duty is paid electronically at or before settlement

Payment methods include:

• Electronic funds transfer (EFT): Direct transfer to QRO
• BPAY: Using the biller code and reference on your assessment
• Credit/debit card: Additional processing fees may apply

Late Payment Consequences

Failing to pay stamp duty within the required timeframe may result in significant penalties:

Unpaid Tax Interest (UTI):

• Current rate: 11.78% per annum (from 1 July 2025)
• Comprises the monthly average 90-day bank bill yield plus 8%
• Applied from the due date until payment

Penalty tax:

• 75% may apply to default assessments or reassessments that increase duty payable
• The Commissioner may reduce penalties in mitigating circumstances

Instalment arrangements are available on a case-by-case basis, though late payment interest continues accruing. Applicants must typically pay at least 20% upfront if the due date has passed.

Recent and Upcoming Changes

Changes Currently in Effect

Key Dates for 2026

No Changes Announced To

• Standard transfer duty rate brackets
• Home concession rate brackets
• First home buyer exemption/concession thresholds for existing homes ($700,000/$800,000)
• Foreign purchaser additional duty rate (8%)

Important note: Unlike some other states, Queensland’s duty thresholds remain legislatively fixed until amended—there is no automatic indexation mechanism.

Stamp Duty Comparison: Queensland vs Other States

For developers and investors operating across multiple states, understanding how Queensland compares may be helpful:

Queensland’s key differentiators:

• Uncapped first home buyer exemption for new homes—unique advantage from May 2025
• $30,000 First Home Owner Grant—highest in Australia (until June 2026)
• Home concession rates for owner-occupiers—saves ~$7,175 vs standard rates
• No premium property surcharge—unlike NSW’s 7% premium rate above $3.7M
• No off-the-plan concession for investors—unlike Victoria’s temporary measure

Frequently Asked Questions

How much is stamp duty on a $700,000 house in Queensland?

For a first home buyer purchasing an existing property at exactly $700,000, stamp duty would typically be $0 under the First Home Concession. For investors, stamp duty would be approximately $24,525. For non-first-home-buyer owner-occupiers, the home concession rate would be approximately $17,350.

How much is stamp duty on a $800,000 house in Queensland?

For an $800,000 property:

• Investor (standard rates): ~$29,025
• Owner-occupier (home concession): ~$21,850
• First home buyer (existing home): ~$21,850 (full home concession rate—no first home concession at this price)
• First home buyer (new home): $0 (exempt with no cap)

How much is stamp duty on a $1 million house in Queensland?

For a $1,000,000 property:

• Investor (standard rates): $38,025
• Owner-occupier (home concession): $30,850
• First home buyer (new home): $0 (exempt)

For a foreign purchaser, add the 8% surcharge ($80,000) for a total of approximately $118,025.

How much is stamp duty on a $1.5 million property in Queensland?

For a $1,500,000 property:

• Investor (standard rates): $66,775
• Owner-occupier (home concession): $59,600
• First home buyer (new home): $0 (exempt)

For a foreign purchaser, add the 8% surcharge ($120,000) for a total of approximately $186,775.

Is there really no stamp duty cap for first home buyers in Queensland?

Yes, for new homes only. From 1 May 2025, first home buyers purchasing a property that has never been occupied pay zero transfer duty regardless of the purchase price. This applies to new house and land packages, off-the-plan apartments, substantially renovated homes, and any dwelling that hasn’t previously been sold or occupied as a residence. For existing/established homes, the exemption threshold remains $700,000.

Can I add stamp duty to my mortgage?

Generally, no. Most lenders do not allow stamp duty to be added to your home loan in Queensland. You typically need to pay stamp duty from your own savings or as part of your deposit funds. Some lenders may offer limited stamp duty capitalisation in specific circumstances—speak with your mortgage broker.

When do I pay stamp duty in Queensland?

Stamp duty must be lodged within 30 days of the contract becoming unconditional, with payment due within 14 days of lodgement. For most transactions processed through electronic conveyancing (PEXA or Sympli), duty is paid as part of the settlement process. Your solicitor or conveyancer manages these deadlines.

Is stamp duty tax deductible in Queensland?

For investment properties, stamp duty generally cannot be claimed as an immediate tax deduction. Instead, it’s typically added to the cost base of the property and may reduce capital gains tax when you eventually sell. For properties held for rental income, the stamp duty forms part of your acquisition costs. Consult with a tax professional for advice specific to your circumstances.

What’s the difference between standard rates and home concession rates?

Queensland offers reduced “home concession” rates for buyers who will occupy the property as their principal place of residence. This saves approximately $7,175 compared to standard rates on properties up to $1 million. To qualify, you must move in within 1 year and occupy the property as your main home.

Do pensioners get a stamp duty concession in Queensland?

Queensland does not offer a specific pensioner stamp duty concession like some other states. However, pensioners purchasing their principal place of residence would qualify for the general home concession rates, which provide lower duty than standard rates.

What if I’m buying with my partner who’s on a temporary visa?

If one buyer is an Australian citizen/permanent resident and the other is on a temporary visa (and therefore a “foreign person”), the foreign surcharge would apply only to the foreign person’s share.

Worked example: A couple buying a $900,000 property 50/50, where one is Australian and one is on a temporary visa:

• Standard duty (both shares): $33,525
• Foreign surcharge (50% share): $900,000 × 50% × 8% = $36,000
• Total duty: $69,525

Structuring ownership carefully with legal advice may help minimise surcharge exposure.

I previously owned property overseas—am I still a first home buyer in Queensland?

No. Under Queensland’s first home concession rules, you must never have held an interest in residential property anywhere in the world—not just Australia. If you’ve previously owned property in another country, you typically won’t qualify for first home buyer exemptions or concessions in Queensland.

Can I get stamp duty refunded if the sale falls through?

In some circumstances, you may be entitled to a refund or reassessment of stamp duty if:

• The contract is rescinded (cancelled by mutual agreement)
• The contract is annulled, voided, or terminated
• The transfer doesn’t proceed

You typically need to apply to Queensland Revenue Office within specific timeframes. If settlement has already occurred and title has transferred, refunds are generally not available.

How does stamp duty work for company purchases?

When a company purchases property, standard stamp duty rates apply to the property transfer. However, there are additional considerations:

• Foreign surcharge (AFAD) applies if the company is considered a “foreign person” (50%+ foreign ownership/control)
• Corporate structures don’t provide stamp duty advantages and may attract additional compliance requirements
• Landholder duty may apply for acquisitions of interests in companies/trusts holding Queensland land

What happens if I miss the stamp duty deadline?

If stamp duty isn’t lodged within 30 days (or paid within 14 days of lodgement), you may face:

• Interest charges: 11.78% per annum from the due date
• Penalty tax: May be applied for late lodgement (up to 75%)
• Settlement delays: Your settlement may not proceed until duty matters are resolved

Your conveyancer typically manages these deadlines, but it’s worth confirming payment timing well before settlement.

Is the $30,000 First Home Owner Grant still available?

Yes, the $30,000 FHOG is available for contracts signed until 30 June 2026. After this date, the grant reverts to $15,000. The grant applies only to new homes valued under $750,000. You must be an Australian citizen or permanent resident to claim the FHOG (unlike stamp duty concessions, which don’t require citizenship).

Developer Considerations

For property developers, stamp duty represents a significant project cost that must be accurately factored into feasibility analysis. Getting these calculations wrong can materially impact project returns.

Acquisition Costs

When modelling site acquisition:

Site purchases:

• Standard duty on development site purchases follows the general rate table
• The top marginal rate of 5.75% applies above $1 million
• No premium property surcharge exists in Queensland (unlike NSW)
• Home concession rates do not apply to development sites

Corporate structures:

• Purchasing through a company or trust doesn’t reduce stamp duty on property transfers
• Landholder duty provisions may apply when acquiring interests in entities holding Queensland land
• Duty applies to the transfer regardless of entity type

Foreign investor structures:

• Foreign investors purchasing through Australian companies may still attract AFAD if the company is “foreign-controlled” (50%+ foreign ownership)
• Joint ventures with foreign capital partners require careful structuring
• The 8% surcharge on residential land can significantly impact project economics

Buyer Capacity Impact

Stamp duty directly affects your end buyers’ purchasing capacity, which influences project pricing and sales velocity:

First home buyer market—new homes (any price):

• Buyers purchasing new properties have no duty burden regardless of price (from May 2025)
• This creates a significant competitive advantage for new developments
• Marketing can emphasise $0 stamp duty plus $30,000 FHOG as selling points
• Combined benefits of up to ~$50,000 on homes under $750,000

First home buyer market—existing homes (sub-$700,000):

• Full exemption applies below $700,000
• Sliding concession to $800,000

Owner-occupier market (any price):

• Home concession saves ~$7,175 vs investor rates
• Still represents 2-4% of purchase price in duty costs
• Factor this into buyer affordability modelling

Investor market:

• Full standard rates apply—no concessions
• No off-the-plan advantages (unlike Victoria)
• Duty ranges from ~4-6% of purchase price

Development Feasibility Modelling

When building your development feasibility model, stamp duty affects multiple line items:

Feasly’s feasibility software enables developers to model stamp duty impacts on both acquisition costs and end-buyer affordability, helping optimise project pricing and target market positioning.

Worked Example: Development Site Acquisition

A developer is acquiring a $4,000,000 development site in Brisbane:

1. Standard duty on first $1,000,000: $38,025
2. Marginal duty on $3,000,000 ($4,000,000 - $1,000,000) at 5.75%: $172,500
3. Total acquisition duty: $210,525

This represents approximately 5.3% of the land cost—a material input to the feasibility model.

Marketing to First Home Buyers: Queensland’s Unique Advantage

The uncapped first home exemption for new homes creates significant marketing opportunities:

Benefits to highlight:

• $0 stamp duty on any new home, regardless of price
• $30,000 First Home Owner Grant for homes under $750,000
• Combined savings of up to $49,600 for sub-$750K new homes
• Savings of $59,600+ in duty alone for $1.5M+ new homes

What qualifies as “new”:

• Never previously occupied as a residence
• Never previously sold as a place of residence
• Off-the-plan purchases settling as new
• Substantially renovated homes (GST taxable supply)

What doesn’t qualify:

• Display homes that have been used for sales purposes
• Properties previously rented or occupied
• Established homes, regardless of recent renovation (unless substantial renovation for GST purposes)

Comparison with Interstate Projects

For developers operating across multiple states, Queensland’s new home incentives compare favourably:

Queensland’s uncapped first home exemption for new properties, combined with the highest FHOG in Australia, creates a compelling case for first home buyer-focused new developments.

Official Resources

Summary

Queensland stamp duty (transfer duty) represents a significant consideration for any property purchase, though the state’s generous concessions may substantially reduce costs for eligible buyers. Key points to remember:

• Standard rates range from $1.50 to $5.75 per $100, with home concession rates saving owner-occupiers approximately $7,175
• First home buyers purchasing new homes pay $0 duty regardless of value (from 1 May 2025)—Queensland’s standout feature
• First home buyers purchasing existing homes are exempt up to $700,000, with concessions to $800,000
• The $30,000 First Home Owner Grant is Australia’s highest, available for new homes under $750,000 until 30 June 2026
• Foreign purchasers pay an additional 8% surcharge (AFAD) on residential land
• No off-the-plan concession exists for investors (unlike Victoria)
• Payment is typically due within 30 days of contracts becoming unconditional

For accurate calculations specific to your circumstances, use the official Queensland Revenue Office calculator and consult with your solicitor or conveyancer. Rates and thresholds may change—always verify current information before making purchasing decisions.

This guide is for informational purposes only and does not constitute legal, financial, or tax advice. Individual circumstances vary, and you should seek professional advice before making property purchase decisions.