Stamp Duty QLD (Queensland)

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Stamp duty calculator QLD calculates stamp duty for properties or land bought in Queensland (QLD) only. If you wish to calculate stamp duty in other states, please use:

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Stamp Duty QLD

All dutiable transactions of property or land (including gifts) attract stamp duty in Queensland. Unless an exemptions or concession applies, the transaction is charged with duty based on the greater of the market value of the property, or the consideration (price paid) - including any GST.

Dutiable Property

Dutiable property is property that is involved in a dutiable transaction in Queensland. When dutiable property is bought or sold you are likely to pay duty under the Duties Act 2001. It can be any of the following:

  • land in Queensland
  • a transferable site area
  • an existing right
  • a Queensland business asset
  • a chattel in Queensland.

This list of property types can be found in section 10 of the Act.

Who is liable to pay stamp duty?

All parties to a transaction are liable to pay transfer duty. In most cases, this duty is paid by the purchaser.

If duty is not paid by the due date, Office of State Revenue of Queensland will issue a final demand to the party who received the assessment notice. If the duty remains unpaid, OSR will inform all parties to the transaction that duty must be paid and may also bring legal proceedings against all parties to recover the debt.

When is stamp duty payable in QLD?

In Queensland you must pay stamp duty within 30 days after the liability arises to pay transfer duty on the transaction.

Stamp Duty QLD - exemptions and concessions

There are three major exemptions and concession from duty available in QLD - first home concession, first home vacant land and recently re-introduced home concession.

First Home Concession

Currently, a concession is available for the transfer, or agreement for the transfer, of a person’s first home (first home concession). A $8,750 stamp duty concession applies for homes up to $505,000, and a phasing-out rebate applies for values up to $550,000. To qualify, the person must never have previously held an interest in another residence and must satisfy occupancy requirements:

  • you have never owned property anywhere in the world before; and
  • you intend to move into the property within 12 months of settlement; and
  • the property will be your principal place of residence for a minimum of 12 consecutive months after you move in; and
  • you will not enter into a new lease of the property prior to moving into it.

First Home Owner Grant:

The $7,000 first home owner grant was created to help first home buyer. The $750,000 cap applies to all transactions where the commencement date is on or after 31 March 2010. The Regional First Home Owner Grant (RFHOG) of $4,000 is abolished after 1 July 2011.

In 2012, the Queensland Government increased its grant for first home owners who are buying or building a new home. Those eligible for Great Start Grant will receive a one-off payment of $15,000, but only if the value of the home is under $750,000. It is available for eligible transactions dated on or after 12 September 2012.

Building Boost Grant: A new $10,000 Queensland Building Boost Grant was introduced for a person or corporation buying or building a new home in Queensland for a value less than $600,000 and was available from 1 August 2011 to 30 April 2012. This grant is no longer available after 30 April 2012.

First Home Vacant Land Concession

In regards to vacant land a full exemption from stamp duty is available to first home buyers purchasing vacant land for up to $250,000. A concession will continue to apply on a sliding scale for land over $250,000 (but not more than $400,000). Once again you must meet the requirements:

  • you have not previously held an interest in residential land (whether in Queensland or elsewhere); and
  • you have not previously claimed this concession for other vacant land; and
  • you will build and occupy the home constructed on the land as your first principal place of residence within 2 years after the land is transferred to you; and
  • you will not dispose of the land before, or within 1 year after you start to occupy the residence constructed on the land as your home.

Home Concession

New Queensland Government approved the reinstatement of the home concession from July 1, 2012. Contracts entered into on or after 1 July 2012 by home buyers will be eligible for the transfer duty home concession when purchasing a home if they meet the concession conditions:

  • you have owned property before; and
  • you intend to move into the property within 12 months of settlement; and
  • the property will be your principal place of residence for a minimum of 12 consecutive months after you move in; and
  • you will not enter into a new lease of the property prior to moving into it.

Below is the home concession rates:

Purchase price/value Duty rate
Up to $350,000$1.00 for each $100 or part of $100
$350,001 to $540,000$3,500 + $3.50 for every $100 or part of $100 over $350,000
$540,001 to $1,000,000$10,150 + $4.50 for every $100 or part of $100 over $540,000
More than $1,000,000$30,850 + $5.75 for every $100 or part of $100 over $1,000,000

Note: The home concession did not apply from 1 August 2011 to 30 June 2012.

Stamp Duty Rates in Queensland

The Queensland Government has recently announced that the rates of stamp duty (also known as transfer duty) payable will change from 1 July 2012. Below please find current transfer duty rates for transaction of land or property as of July 1, 2012:

Dutiable valueDuty rate
Up to $5,000Nil
$5,000 to $75,000$1.50 for each $100, or part of $100, by which the dutiable value is more than $5,000
$75,000 to $540,000$1,050 plus $3.50 for each $100, or part of $100, by which the dutiable value is more than $75,000
$540,000 to $1,000,000$17,325 plus $4.50 for each $100, or part of $100, by which the dutiable value is more than $540,000
More than $1,000,000$38,025 plus $5.75 for each $100, or part of $100, by which the dutiable value is more than $1,000,000

The applicable rate is based on the date the Contract is entered into and not the settlement date.

Other related fees

Mortgage Registration Fee: $157.40

Land Transfer Fee: $157.40 + additional fee for lodging a transfer if the consideration is more than $180,000 - $29.80 for each $10,000 or part of $10,000 more than $180,000

Stamp Duty Calculator QLD

If you want to compare stamp duty in Queensland with other states please use our stamp duty calculator.