How to Avoid Stamp Duty in QLD (Legally)

Duty thresholds and rates checked October 2026 against the Queensland Revenue Office. Duty is a government charge, so GST does not apply to it.

Who pays stamp duty in QLD?

The buyer pays. Queensland calls it transfer duty, and the Queensland Revenue Office (QRO) treats both parties to a dutiable transaction as liable, but in practice the purchaser pays it. If the duty goes unpaid, QRO can pursue every party, including the seller.

Duty applies to a transfer of land in Queensland or an agreement to transfer it, whether or not money changes hands. That catches gifts, family transfers and moves between your own name and an entity you control, such as your company or a trust, because they are different legal persons.

Duty is assessed on the dutiable value: the higher of the price you agree to pay and the unencumbered value of the property. Selling to a relative at a discount therefore does not reduce the duty. Each state runs its own system, as our guide to stamp duty in Australia explains; this page covers Queensland only.

How much is transfer duty in Queensland?

Duty is charged on a sliding scale. If you do not qualify for a concession or exemption, these general rates apply:

If you will live in the property, the home concession charges a lower rate of $1.00 for each $100 on the first $350,000, and the general rates apply to the balance. Foreign buyers of residential land pay additional foreign acquirer duty of 8% on top, which our guide to Queensland foreign acquirer duty covers.

Here is what that means for a $750,000 purchase, using QRO's published tables:

Who is eligible for a stamp duty concession in QLD?

You are generally eligible if you are an individual buying a home in Queensland that you will move into within one year of settlement, or within two years for vacant land you build on. Which of the four concessions you get depends on whether you have owned a home before and what you are buying. You can claim one concession for your home.

Some rules apply to all four:

• Individuals only. Companies cannot claim, except as a corporate trustee, and trustees qualify only in narrow cases involving beneficiaries under a legal disability.
• Citizenship from 1 August 2026. For contracts entered into on or after 1 August 2026 you must be an Australian citizen, a permanent resident or a specified foreign retiree.
• Shares are assessed separately. Co-buyers can each claim the concession they qualify for on their own share, so a couple can combine a first home concession and a home concession.
• No pensioner or seniors concession. QRO states there are no additional concessions for seniors card or pensioner concession card holders. See concessions for Queensland pensioners.

For a first purchase, our first home buyer conveyancing service checks your eligibility before you sign.

How to avoid stamp duty in QLD, legally

The only lawful ways to avoid or reduce Queensland duty are to fit a concession or exemption, structure a genuine purchase so less of it is dutiable, and keep the conditions once you have claimed. In practice that means:

1. Buy new or build as a first home buyer. The first home (new home) and first home vacant land concessions reduce duty to nil with no price cap, for contracts dated from 1 May 2025.
2. Stay under $700,000 on an established first home. The first home concession wipes out the duty up to that value and phases out by $800,000.
3. Claim the home concession on any home you will live in. It is not limited to first home buyers, and it saves up to $7,175.
4. Buy land and build under a separate building contract. QRO treats a building contract as an agreement for services, so it is not added to the land purchase. Duty is assessed on the land.
5. Use an exemption where your transfer fits one. Gifts of a share of your home to your spouse, family law transfers, transfers from a deceased estate and some manufactured homes are exempt (see the next section).
6. Keep the concession once claimed. Move in within the time allowed, and do not sell, or lease the whole property, within a year of moving in.

Some ideas do not work. A gift or a discounted sale to family is still charged on market value, because there is no general family exemption. Splitting one purchase into several contracts does not help, because QRO adds together transactions that form one arrangement. Buying your home through a company or a discretionary trust loses the concession. Claiming a concession you do not intend to keep leads to a reassessment, with interest and possibly penalty tax.

Which property transfers are exempt from duty in Queensland?

A handful of transfers are fully exempt, each with strict conditions. QRO is clear that there are no other exemptions for gifting residential property to family members.

Our guides to adding a spouse to a property title and Queensland duty exemptions for family transfers work through the spouse and family rules in more detail.

How duty applies to off-the-plan and vacant land in QLD

Queensland has no separate off-the-plan duty concession. Its concessions are the four home concessions, the family business concession and a superannuation concession, so an off-the-plan purchase is assessed under the same rules as any other.

• Off-the-plan homes. A first home buyer who signs on or after 1 May 2025 can claim the first home (new home) concession, and QRO does not require the usual vendor statement for residential off-the-plan purchases. Other owner-occupiers can claim the home concession. The one-year move-in period runs from settlement, not from the contract date.
• Vacant land for a first home. Nil duty on the residential land for contracts from 1 May 2025, provided you build one home and move in within two years of settlement. Any extra land that will not be used for the home is charged at general rates.
• Vacant land if you have owned a home before. The home concession applies to a residence, so vacant land is charged at the general rates.
• House and land packages. When the land and the build are under separate contracts, duty is assessed on the land. Our guides to buying a house and land package and the first home and vacant land concessions explain the trade-offs.

Off-the-plan contracts carry other risks, such as sunset clauses and long settlement periods, which your conveyancer should review before you sign.

When is stamp duty paid in QLD, and why the contract date matters

Liability for duty arises when you sign the contract, not at settlement. The transaction must be lodged for assessment within 30 days of that date, and the duty must be paid and the transfer stamped before Titles Queensland will register it, so in practice it is paid by settlement. Most solicitors in Queensland are registered self assessors and lodge and stamp the documents online.

Because liability starts at signing, the contract date decides which rules apply to you. The new home and vacant land concessions apply only to contracts dated on or after 1 May 2025, and the citizenship requirement only to contracts entered into on or after 1 August 2026.

Two timing rules can save money after the contract is signed:

• Claim later if you are unsure. You can pay full duty at settlement, then lodge the concession forms once you have met the requirements. QRO reassesses and refunds the difference.
• Tell QRO if plans change. If you do not move in on time, or sell or lease the whole home within a year of moving in, you must lodge a notice for reassessment. You may keep a partial concession for the time you lived there.

For the rest of the Queensland purchase process, see conveyancing in Queensland.

Frequently asked questions

This guide is general information, not legal or financial advice. Rules, fees and timeframes change and differ between states, so confirm your own situation with a licensed conveyancer, settlement agent or solicitor.