These are estimates based on standard Queensland rates. Actual duty may vary. Use the full calculator → for all states and additional options.
Brisbane median house price is around $900,000 — stamp duty for a home buyer is approximately $27,850.
| Property Value | Owner-Occupier | First Home Buyer |
|---|---|---|
| $300,000 | $3,000 | $0 (FHB exempt) |
| $500,000 | $8,750 | $0 (FHB exempt) |
| $700,000 | $17,350 | $0 (FHB exempt) |
| $750,000 | $19,600 | $9,800 (partial concession) |
| $800,000 | $21,850 | $21,850 (no concession) |
| $1,000,000 | $30,850 | $30,850 |
| $1,500,000 | $59,600 | $59,600 |
QLD First Home Buyer Concession
Eligible first home buyers receive a full stamp duty concession on properties up to $700,000 for established homes. For new homes, the concession applies with no price cap. Properties between $700,001 and $799,999 receive a partial (tapered) concession.
You must be an Australian citizen or permanent resident, have never owned property in Queensland (or elsewhere in Australia if applying after 1 July 2022), and intend to live in the home as your principal place of residence within 1 year of settlement.
Full exemption up to $700,000 · Tapered to $800,000Queensland uses different rate schedules for home buyers (lower rates) and investors/general buyers. The investor schedule only becomes cheaper for very low-value properties — for anything over $75,000, home buyer rates are lower. For the official current rates, see Queensland Revenue Office.
| Property Value | Marginal Rate | Max Duty at Band |
|---|---|---|
| $0 – $350,000 | 1.0% | $3,500 |
| $350,001 – $540,000 | 3.5% | $10,150 |
| $540,001 – $1,000,000 | 4.5% | $30,850 |
| Over $1,000,000 | 5.75% | — |
Queensland uses the term "transfer duty" rather than "stamp duty", and its standout feature is a genuinely separate home-buyer (concessional) schedule versus the general (investor) schedule. An owner-occupier buying a $500,000 home pays $8,750 in duty; an investor buying the identical property under the same contract date pays roughly $13,400 — a difference of $4,650 driven purely by intended use. No other Australian state applies such a wide owner-occupier vs investor differential before any FHB concession is layered on top.
The 2024 Miles Labor government reform package lifted the FHB exemption to $700,000 for established homes (tapering to $799,999) and removed the price cap entirely for new-build homes — a Queensland-first move targeting greenfield supply. Combined with the federal First Home Guarantee, an eligible Queensland FHB buying a $650,000 new build on the Sunshine Coast can transact with effectively no upfront duty, no LMI, and a 5% deposit — the most generous combination of concessions for any state.
Queensland was also the first state to introduce the controversial land tax aggregation rule in 2022, which proposed to tax interstate property holdings of Queensland investors at the marginal Queensland land-tax rate that would apply if all their Australian land were in Queensland. The rule was withdrawn after intense industry lobbying, but its proposal alone moved meaningful investor capital out of Queensland for a brief window, and it remains a reference point in commentary on harmonisation of state property taxes.
The Brisbane median house price reached approximately $890,000 in early 2026 (CoreLogic), having converged towards Sydney and Melbourne after a sustained boom. Take an owner-occupier home buyer at $890,000:
For the identical $890,000 property purchased by an investor, the general schedule applies and the bill rises to approximately $32,800 — about $6,900 more for the same transaction.
A first home buyer purchasing a new-build at $890,000 pays zero duty — the FHB concession has no price cap on new-build stock. Buying the same $890,000 as an established home, the FHB pays full duty ($25,900) because the price is over the $799,999 taper end. The new-build vs established differential for FHBs in Queensland is therefore worth the entire stamp duty bill — a deliberate, large policy lever to direct demand into new supply.
Additional Foreign Acquirer Duty (AFAD). Foreign buyers pay 7% surcharge on top of standard transfer duty for residential land in Queensland (lower than NSW and Victoria's 8%). They also face the annual 2% absentee owner land tax surcharge. AFAD is the lowest foreign-buyer rate of the three biggest states, which has shifted some non-resident-buyer flow toward south-east Queensland.
Home concession (separate from FHB). Queensland also offers a non-FHB home concession at lower rates than the general schedule for owner-occupiers, with no price cap. This is what produces the home-buyer vs investor schedule split and applies to upgraders, downsizers, separations and any subsequent owner-occupier purchase. The concession is automatic on the duty-payable form (Form D2.2) once the buyer attests to owner-occupier intent within 12 months.
Off-the-plan apartment duty. Queensland does not offer a Victorian-style off-the-plan dutiable-value deduction. Off-the-plan apartments are dutied on the contract price at the standard home-buyer or investor schedule. The exemption applies only via the FHB new-build concession (uncapped) for eligible first home buyers.
Transfers between related parties. Transfers to a spouse on relationship breakdown, transfers under wills, and certain transfers between trust beneficiaries can attract concessional or nil duty. Queensland's Duties Act 2001 Sections 88–93 govern related-party concessions; the rules are relatively narrow compared with NSW, and family-law-related transfers should be documented with the QRO (Queensland Revenue Office) Form OSR-D14.
Land tax compliance is increasingly automated. Following Queensland's 2022 land-tax aggregation rule retreat, the QRO has invested heavily in cross-state data sharing for absentee owner detection. Investors should disclose foreign-resident status accurately on the duty form — back-assessment with interest has become more common since 2023.
Duty is calculated under the Duties Act 2001 (Qld) 2025–26 schedule with separate home-concession and general (investor) bracket tables. FHB concession: full exemption on established homes up to $700,000 with taper to $799,999; no price cap on new-build homes for eligible FHBs. AFAD 7% surcharge applies to foreign acquirers in addition to standard duty. Vacant-land acquired-to-build attracts no price cap under the FHB concession. The model does not include the home concession applied to subsequent owner-occupier purchases (which would further reduce duty for non-FHB owner-occupiers).
Sources: Queensland Revenue Office — Transfer duty; QRO — First home concession; QRO — Additional Foreign Acquirer Duty; Duties Act 2001 (Qld); CoreLogic Home Value Index for the Brisbane median.
Reviewed: 18 May 2026 · Updated for: 2025–26 QLD transfer duty schedule; FHB new-build uncapped concession current · Editor: AussieCalc Editorial Team
How much is stamp duty on a $500,000 property in Queensland? ▾
Stamp duty (transfer duty) on a $500,000 property in Queensland is $8,750 for a home buyer. A first home buyer pays $0 because the property is under the $700,000 concession threshold.
How much is stamp duty on a $700,000 property in QLD? ▾
Transfer duty on a $700,000 property in Queensland is $17,350 for a standard home buyer. An eligible first home buyer pays $0 — the $700,000 threshold is the upper limit for the full concession on established homes.
What is the difference between home buyer and investor rates in QLD? ▾
Queensland applies lower transfer duty rates to owner-occupiers (home buyers) than to investors. For example, home buyers pay nothing on the first $350,000 at 1%, whereas the investor schedule charges 1.5% from $5,000. For a $500,000 property, a home buyer pays $8,750 versus an investor paying about $13,433.
Do first home buyers pay stamp duty in QLD in 2026? ▾
Eligible first home buyers in Queensland pay zero transfer duty on established homes up to $700,000 and on new homes with no price cap. A partial concession applies for established homes between $700,001 and $799,999.
Is there stamp duty on vacant land in Queensland? ▾
Yes. Vacant land is subject to transfer duty using the home-buyer schedule if you intend to build your home on it. First home buyers purchasing vacant land to build their first home enjoy the FHB new-build concession with no price cap — a unique Queensland feature.
What is the QLD home concession (for non-FHB owner-occupiers)? ▾
Separate from the FHB exemption, Queensland applies a "home concession" to any owner-occupier buying their primary residence — at the reduced home-buyer schedule rather than the general (investor) rates. There is no price cap. The concession is claimed on the duty form by attesting the buyer will occupy as principal residence within 12 months and continue for at least 12 months.
How much extra do foreign buyers pay in Queensland? ▾
Additional Foreign Acquirer Duty (AFAD) is 7% on top of standard transfer duty for residential land — the lowest of the three big east-coast states (NSW and Victoria charge 8%). Foreign owners also pay an annual 2% absentee owner land tax surcharge.
Is there an off-the-plan concession in Queensland? ▾
Queensland does not offer a Victorian-style off-the-plan dutiable-value deduction. Off-the-plan apartments are dutied on the contract price under the home-buyer or general schedule. Eligible first home buyers, however, can use the FHB new-build concession (no price cap) for new apartments — effectively zero duty for qualifying applicants.
When is Queensland transfer duty due? ▾
Transfer duty must be paid within 30 days of the contract date (not settlement) unless the contract is conditional on certain events. Late payment attracts daily interest and possible penalty under the Taxation Administration Act 2001. Conveyancers and solicitors typically lodge and pay duty through the OSR Online portal.
What happened to the 2022 QLD land-tax aggregation rule? ▾
In 2022 Queensland legislated to assess Queensland land tax using the marginal rate that would apply if all of an owner's Australian land were in Queensland — a controversial cross-state aggregation rule. After industry and interstate-government pushback, the rule was repealed before commencement. The headline land-tax thresholds and rates returned to the previous Queensland-only-land basis. Investor disclosure of interstate ownership is still required for related compliance, but is not used for rate calculation today.