What Is Stamp Duty and When Is It Payable in Queensland?
Stamp duty — officially called transfer duty in Queensland — is a one-off state tax paid by the purchaser when land or property changes hands, administered by the Queensland Revenue Office (QRO). Duty is calculated on the dutiable value of the transaction, which is the greater of the purchase price or the property's market value.
How Is Stamp Duty Calculated in Queensland?
Queensland uses a sliding general rate scale, with no duty at all on the first $5,000 of dutiable value, and rates increasing through several bands up to 5.75% on the amount above $1,000,000.
First Home and Home Owner Concessions
First home concession: nil duty up to $700,000 (agreements from 9 June 2024), tapered concession $700,001–$799,999.99, no benefit above $800,000. A separate First Home (New Home) Concession (contracts from 1 May 2025) gives nil duty with no value cap for new homes.
Separately from the first-home schemes above, Queensland also has a general "home concession" available to any owner-occupier — not just first home buyers — which applies a concessional 1% rate to the first $350,000 of value (general rates apply to the balance), for a flat $7,175 saving on any purchase above $350,000. The calculator above applies this automatically whenever "principal place of residence" is ticked.
Family Business (Farm) Duty Concession
Family Business Duty Concession: nil dutiable value for agriculture/pasturage/dairy-farming business property (including adjacent residential land) transferred from a defined relative (spouse, parent, grandparent, sibling, child, grandchild, aunt/uncle, first cousin).
Family Business Duty Concession Checker (Queensland)
A quick indication only — the QRO's actual process requires supporting evidence of the business and family relationship.
Source: Queensland Revenue Office — family business concession (see sources below).
Frequently Asked Questions
Who pays stamp duty — the buyer or the seller?
The purchaser (transferee) pays transfer duty in Queensland.
Is there a young farmer duty concession in Queensland?
No — no distinct age-based young-farmer duty scheme was found for queensland.
Where can I get an exact stamp duty figure?
This page provides general information only — use the QRO's own transfer duty calculator, or speak with a conveyancer or solicitor, for a precise figure.
Updated on 2026-07-14 — what changed
Initial publication of this page, verified directly against qro.qld.gov.au as of 12 July 2026.