Australia Queensland

Transfer duty (Queensland)

The Queensland state tax — commonly called stamp duty — payable to the Queensland Revenue Office on the transfer of dutiable property such as the purchase of real estate, calculated on the dutiable value at published rates.

Transfer duty — the Queensland name for what is commonly called “stamp duty” — is the state tax a buyer pays to the Queensland Revenue Office when dutiable property changes hands. For real estate, it is calculated on the dutiable value, generally the greater of the consideration and the unencumbered market value, using the published rate scale.

Queensland offers a home concession and a first home concession that reduce the duty for eligible owner-occupier purchases under specified value thresholds, and a separate first home vacant land concession. Foreign acquirers of residential land pay an additional foreign acquirer duty surcharge on top of standard transfer duty.

Transfer duty is generally payable within 30 days of the liability arising, with interest and penalties for late lodgement. Concessions, thresholds, and surcharge rates are adjusted periodically, so always read the current Queensland Revenue Office pages before quoting a figure.

Primary source

Queensland Revenue Office — Transfer duty →

Last reviewed 21 May 2026. Rates, thresholds, and deadlines change — always verify against the primary source before making decisions.

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