Transfer duty
Transfer (stamp) duty applies when you buy or transfer property. It’s charged on transactions such as signing a contract to buy a house or business assets.
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Changes to transfer duty for first home buyers
From 1 May 2025, if you’re a first home buyer buying a brand new home—or vacant land on which to build a home—you might be eligible for a full transfer (stamp) duty concession. Meaning you pay no duty.
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Transfer duty, formerly known as stamp duty, is a tax charged by the Queensland Government on certain transactions such as buying property, land or dutiable assets.
When transfer (stamp) duty is payable depends on whether you are lodging the documents yourself or with a self assessor (e.g. a solicitor).
If you’re acting for yourself, you must lodge documents within 30 days of the liability date. This is usually the contract date (not settlement date); but if you don’t have a contract, it will be 30 days after the last person signs the transfer. We’ll send you an assessment notice that tells you what to pay and when (usually within 30 days of the notice).
If you’re using a registered self assessor (e.g. a solicitor), they need to lodge your documents online within 30 days of the liability date. The transfer duty must be paid within 14 days after that.
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The buyer—whether an individual, first home buyer, investor, business or foreign purchaser—is usually responsible for paying transfer (stamp) duty.
The liability typically arises when the contract is signed or becomes unconditional, and payment is due within 30 days.
Read more about who pays transfer duty.
Yes, transfer (stamp) duty can still apply even if no money is exchanged. For example, if you transfer property as a gift to a family member, duty is usually calculated based on the property’s market value, not the amount paid. Queensland Revenue Office treats these transactions the same as standard purchases for duty purposes.
- Find out how duty is calculated.
- Use the transfer duty estimator.
- Read about the family business concession when a business property is gifted.
The transfer (stamp) duty rates apply to transactions involving dutiable property: residential homes, investment properties, vacant land, and commercial properties.
If you are eligible for a home concession—that would reduce the amount of transfer duty—there are rates to use to calculate the concession amount.
There’s no separate rate for seniors card or pensioner concession card holders.
Read about calculating transfer duty.