Key points
- Rates and thresholds depend on property type and value.
- Concessions may apply for first‑home buyers or principal place of residence.
- Foreign surcharge duties may apply for foreign purchasers.
Current concessions and surcharges
- The home concession is separate from the first-home concessions and can reduce duty when an eligible home is occupied as a residence.
- For eligible established first homes, the first-home concession can reduce duty to nil at or below the current $700,000 threshold and phases out below $800,000.
- For eligible contracts from 1 May 2025, the first home (new home) concession can provide full relief with no value cap for the residential home and land attributed to it. The first home vacant land concession can also provide full relief with no value cap for qualifying residential vacant land.
- Additional Foreign Acquirer Duty is 8% where it applies, in addition to ordinary transfer duty.
From 1 August 2026, Queensland also changed citizenship and residency eligibility for home concessions. Check the Queensland Revenue Office requirements before relying on a concession.
Worked example — $850,000 investment property
Queensland Revenue Office gives this example for an $850,000 investment property that does not qualify for a home concession.
- Rate formula: $17,325 + $4.50 for each $100, or part of $100, over $540,000
- Amount over threshold: $850,000 − $540,000 = $310,000
- Duty on excess: $310,000 ÷ $100 × $4.50 = $13,950
- Total transfer duty: $17,325 + $13,950 = $31,275
Home concessions, first-home concessions and Additional Foreign Acquirer Duty can change the final amount.
Calculate QLD stamp duty
Get precise, up‑to‑date estimates for Queensland, including concessions and surcharges.
Use our stamp duty calculator → MortgageMateAUOfficial resources
Last checked: October 2026. Stamp duty rules can change and depend on the transaction and buyer. Check the Queensland Revenue Office and consider advice from a conveyancer, solicitor or other appropriately qualified professional.