Queensland stamp duty on any purchase price.
Queensland transfer duty has a nil band below $5,000 and then rises through four progressive bands to 5.75% above $1 million, but owner-occupiers use a separate, lower home concession schedule. This page sets out both Queensland tables as at October 2026, the first home concession, the 8% foreign acquirer duty and two worked purchases.
Queensland stamp duty rates (general / investment)
Eligible first home buyers of an established home pay no duty up to $700,000. Owner-occupiers use the home concession rates, and foreign buyers pay an extra 8% AFAD.
Queensland's standard scale is the one an investor pays. There is no duty on the first $5,000. From $5,000 to $75,000 duty is 1.5% of the excess, from $75,000 to $540,000 it is $1,050 plus 3.5%, from $540,000 to $1,000,000 it is $17,325 plus 4.5%, and above $1,000,000 it is $38,025 plus 5.75%. The Queensland Revenue Office charges per $100 or part of $100, so the true figure can differ from the smooth arithmetic by a few dollars.
A holiday home, a rental and a second home do not qualify for the concession schedule described below, so they use the standard scale in full. Because the gap between the two schedules grows with price, the choice of schedule matters more here than in most states.
| Price bracket | Base duty | Rate |
|---|---|---|
| $0 to $5,000 | $0 | 0% of the amount over $0 |
| $5,000 to $75,000 | $0 | 1.5% of the amount over $5,000 |
| $75,000 to $540,000 | $1,050 | 3.5% of the amount over $75,000 |
| $540,000 to $1,000,000 | $17,325 | 4.5% of the amount over $540,000 |
| $1,000,000 to and above | $38,025 | 5.75% of the amount over $1,000,000 |
First home buyer stamp duty in Queensland
For an established home, the first home concession matches the home concession rate for agreements entered into from 9 June 2024, and no duty is payable where the home is valued at $700,000 or less. For homes valued from $700,001 to $799,999 the concession tapers away and you must be paying market value; from $800,000 the first home concession no longer applies, though the ordinary home concession may. The Queensland Revenue Office says the first home concession can save up to $24,525. This calculator estimates the taper in a straight line, so use the official calculator for an exact figure.
The conditions are strict. You must buy as an individual, be at least 18, never have held an interest in a residence anywhere in the world, and move in with your belongings and live there daily within a year of settlement. Post-claim rules stop you selling or renting the home within specified periods. For transactions entered into on or after 1 August 2026 you must also be an Australian citizen, a permanent resident or a specified foreign retiree. New homes and vacant land have their own first home concessions with separate thresholds that you should read on the Queensland Revenue Office site.
The Queensland home concession and other owner-occupier rules
The home concession is the owner-occupier schedule, shown below. Duty is $1 per $100 up to $350,000, then $3,500 plus $3.50 per $100 over $350,000 to $540,000, then $10,150 plus $4.50 per $100 over $540,000 to $1,000,000, and $30,850 plus $5.75 per $100 above $1,000,000. You must use the property as your principal place of residence to claim it.
The concession is worth most to mid-priced buyers. On an $850,000 purchase it lowers duty by several thousand dollars compared with the standard scale, and the example below shows the exact amount. The Queensland Revenue Office has also reported that from 1 August 2026 the citizenship requirement applies to home concessions, with temporary residents generally paying the standard rate plus the foreign acquirer duty, so check your status before you rely on it.
We found no general off-the-plan duty concession in Queensland comparable to Victoria's; check the Queensland Revenue Office for any concession tied to new homes.
| Price bracket | Base duty | Rate |
|---|---|---|
| $0 to $350,000 | $0 | 1% of the amount over $0 |
| $350,000 to $540,000 | $3,500 | 3.5% of the amount over $350,000 |
| $540,000 to $1,000,000 | $10,150 | 4.5% of the amount over $540,000 |
| $1,000,000 to and above | $30,850 | 5.75% of the amount over $1,000,000 |
Foreign buyer surcharge in Queensland
Foreign individuals, corporations and trusts pay Additional Foreign Acquirer Duty (AFAD) of 8% of the dutiable value on residential property, on top of the standard duty. Foreign owners may also face a separate annual land tax surcharge, which is a holding cost rather than part of the purchase, so check the Queensland Revenue Office pages before modelling a foreign-owned investment.
When Queensland stamp duty is paid
Queensland duty is generally payable within 30 days of the transaction rather than at a later date, and the conveyancer usually lodges the transfer and pays it through settlement. Confirm the exact due date for your dealing with the Queensland Revenue Office, because late payment attracts interest and penalty tax.
Worked examples: Queensland stamp duty step by step
Both examples use illustrative round prices, not market statistics, and are calculated from the same rates as the calculator above, as at October 2026. Check the revenue office for the latest figures before you rely on them.
Investment purchase at $850,000
An investor buys an $850,000 house or unit in south-east Queensland to rent out. The standard scale applies. This is an illustrative price, not a market statistic.
- The price sits in the $540,000 to $1,000,000 bracket: $17,325 + 4.5% × ($850,000 − $540,000) = $17,325 + $13,950 = $31,275.
- Duty payable: $31,275 (3.68% of the price).
Owner-occupier purchase at $850,000 (home concession)
The same illustrative $850,000 price, but the buyer will live in the home and claims the home concession rather than the standard scale. This buyer is not a first home buyer.
- The price sits in the $540,000 to $1,000,000 bracket: $10,150 + 4.5% × ($850,000 − $540,000) = $10,150 + $13,950 = $24,100.
- Duty payable: $24,100 (2.84% of the price).
- For comparison, the same purchase without that concession or schedule would cost $31,275, so the difference is $7,175.
Stamp duty in other states
Rates, concessions and due dates differ sharply between jurisdictions. Compare Queensland with the other state and territory calculators:
- Victoria stamp duty calculator
- New South Wales stamp duty calculator
- Western Australia stamp duty calculator
- South Australia stamp duty calculator
- Tasmania stamp duty calculator
- Australian Capital Territory stamp duty calculator
- Northern Territory stamp duty calculator
Related tools and reading
- All InvestorJoint property calculators
- Brisbane and Gold Coast investment property guide
- Which property purchase costs are deductible
- Land tax thresholds in NSW, Victoria and Queensland
Frequently asked questions
Are first home buyers exempt from stamp duty in Queensland?
For an established home valued at $700,000 or less, an eligible first home buyer pays no transfer duty for agreements from 9 June 2024. The concession tapers off between $700,001 and $799,999 and does not apply from $800,000. You must move in within a year of settlement.
What is the Queensland home concession rate?
It is the owner-occupier schedule: $1 per $100 to $350,000, $3,500 plus $3.50 per $100 to $540,000, $10,150 plus $4.50 per $100 to $1,000,000 and $30,850 plus $5.75 per $100 above that. You must use the property as your principal residence.
Do I need to be an Australian citizen to claim the first home concession in Queensland?
For transactions entered into on or after 1 August 2026, the Queensland Revenue Office says first home concession buyers must be an Australian citizen, permanent resident or specified foreign retiree. The page does not define those terms, so check the official definitions.
What is the maximum saving from the Queensland first home concession?
The Queensland Revenue Office says the first home concession on an established home can save up to $24,525. The exact saving depends on the price, and it phases out as the value approaches $800,000.
What is Queensland's AFAD surcharge?
Additional Foreign Acquirer Duty adds 8% of the dutiable value on top of standard transfer duty for foreign individuals, corporations and trusts acquiring residential property in Queensland.
Where does Queensland publish its rates?
The Queensland Revenue Office (qro.qld.gov.au) publishes the transfer duty rates, the home concession rates and an official calculator. Check it before relying on an estimate.
Do I pay stamp duty on the contract price or the valuation?
On the dutiable value, which is usually the contract price. If the market value is materially higher (for example a discounted sale to a family member), the revenue office can substitute the valuation. For arm's-length open-market purchases the contract price is the answer.
Is stamp duty tax deductible for an investment property?
Not as an immediate deduction. Stamp duty on an investment property is added to the property's cost base, which reduces the capital gain when you eventually sell. Stamp duty on your own home is never deductible. Ask your accountant about your own position.