QLD Stamp Duty Calculator 2026

How Stamp Duty Works in Queensland

Stamp duty in Queensland, officially known as transfer duty, is a state government tax administered by the Queensland Revenue Office (QRO). It is charged on every property transaction in the state, including purchases of houses, apartments, townhouses, vacant land, and commercial properties. Queensland generally has lower stamp duty rates compared to NSW and Victoria, making it one of the more affordable states for property purchases from a duty perspective.

Queensland transfer duty is calculated on the greater of the purchase price or the market value of the property. The duty uses a marginal (tiered) rate system with five brackets. The first $5,000 attracts no duty at all, followed by rates of 1.5%, 2.5%, 3.0%, and 3.5% for progressively higher portions of the purchase price. The top rate of 3.5% applies to the portion of the price above $1 million, which is notably lower than the 5.5-7% top rates in NSW and Victoria.

Current Queensland Transfer Duty Rates

The 2026 Queensland transfer duty rates feature five brackets with a nil rate on the first $5,000. For a typical Brisbane property purchased at $750,000, the transfer duty would be approximately $18,300 -- significantly less than what you would pay in Sydney or Melbourne for the same property value. The rates are published by the Queensland Revenue Office and apply uniformly across the state.

Queensland does not have a separate "premium" rate bracket like NSW and Victoria. The top rate of 3.5% applies to all amounts above $1 million, regardless of how high the property value goes. This makes Queensland comparatively attractive for high-value property purchases.

First Home Buyer Concessions and the $30,000 FHOG

Queensland offers a transfer duty concession for eligible first home buyers. Properties valued at $500,000 or less attract a full exemption from transfer duty. For properties between $500,001 and $550,000, a concessional rate applies on a sliding scale. Properties valued above $550,000 attract the full standard transfer duty with no first home buyer concession.

To be eligible for the QLD first home buyer concession, you must be an Australian citizen or permanent resident, be at least 18 years old, and you (and your spouse or partner) must not have previously owned property in Australia or received a first home buyer concession or grant. You must move into the property within one year of settlement and live there for a continuous period of at least one year.

In addition to stamp duty savings, Queensland offers one of Australia's most generous first home owner grants: $30,000 for eligible buyers purchasing or building a new home valued at $750,000 or less. This grant, combined with the stamp duty concession, means a first home buyer purchasing a new $500,000 home in Queensland could save over $40,000 in total (no stamp duty plus a $30,000 cash grant). The grant does not apply to established (existing) homes.

Foreign Buyer Surcharge

Foreign buyers purchasing residential property in Queensland are subject to an additional foreign acquirer duty (AFAD) of 8% on top of the standard transfer duty. A foreign person includes individuals who are not Australian citizens or permanent residents, foreign corporations, and trustees of foreign trusts. The AFAD is calculated on the full dutiable value of the property.

For example, a foreign buyer purchasing a $750,000 property on the Gold Coast would pay approximately $18,300 in standard transfer duty plus $60,000 in AFAD, totalling around $78,300. Temporary visa holders are generally classified as foreign persons and are subject to the surcharge unless they hold a permanent visa.

Off-the-Plan and House-and-Land Packages

Unlike NSW and Victoria, Queensland does not have a formal off-the-plan stamp duty concession. However, significant savings can still be achieved through house-and-land packages where the land contract and building contract are structured separately. In this arrangement, transfer duty is calculated only on the land purchase price, not on the building contract. This is a common and legitimate strategy to reduce duty in Queensland.

For example, if you purchase a house-and-land package for a total of $650,000, with $300,000 for the land and $350,000 for the building contract, transfer duty would be calculated on $300,000 only. This could save you over $7,000 in transfer duty compared to purchasing an equivalent established home.

Vacant Land Rates

The standard transfer duty rates apply to vacant land purchases in Queensland. Duty is calculated only on the land price, not on any subsequent construction costs. First home buyers purchasing vacant land under $400,000 to build their home on may also be eligible for the vacant land first home buyer concession, which provides a reduced or nil duty outcome.

Buying vacant land and building is one of the most effective ways to minimise total stamp duty in Queensland, especially when combined with the $30,000 First Home Owner Grant for new builds.

Investment vs Owner-Occupier

In Queensland, the standard transfer duty rates are the same for owner-occupiers and investors. However, investors cannot access first home buyer concessions. Owner-occupiers who qualify as first home buyers can save the full duty amount on properties up to $500,000, which can represent savings of over $10,000.

For investment properties, stamp duty is added to the cost base for capital gains tax purposes. It is not immediately tax-deductible but will reduce your taxable capital gain when you sell the property. Investors should factor stamp duty into their overall return calculations alongside rental yield, capital growth, and ongoing costs.

How and When to Pay

In Queensland, transfer duty must be paid within 30 days of settlement or within 30 days of the transfer becoming liable for duty. Your solicitor or conveyancer will arrange for duty to be assessed and paid as part of the settlement process. Payment is typically made electronically through the Queensland Revenue Office's online system.

Late payment of transfer duty in Queensland attracts penalty tax and interest charges. If you are unable to pay the full amount at settlement, speak to your mortgage broker about whether your lender will allow you to capitalise the stamp duty into your home loan. This increases your loan amount and LVR but avoids the need for cash at settlement.