Stamp Duty - General Rate (from 1 August 2011)
| Dutiable Value |
Duty Threshold |
| Up to $5,000 |
Nil |
| $5,000 to $105,000 |
$1.50 for each $100, or part of $100, by which
the dutiable value is more than $5,000 |
| $105,000 to $480,000 |
$1,500 plus $3.50 for each $100, or part of $100, by
which the dutiable value is more than $105,000 |
| $480,000 to $980,000 |
$14,625 plus $4.50 for each $100, or part of $100, by
which the dutiable value is more than $480,000 |
| More than $980,000 |
$37,125 plus $5.25 for each $100, or part of
$100, by which the dutiable value is more than $980,000 |
Stamp Duty - General Rate (from 1 July 2008 to 31 July 2011)
| Dutiable Value |
Duty Threshold |
| Up to $5,000 |
Nil |
| $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 $980,000 |
$17,325 plus $4.50 for each $100, or part of
$100, by which the dutiable value is more than $540,000 |
| More than $980,000 |
$37,125 plus $5.25 for each $100, or part of
$100, by which the dutiable value is more than $980,000 |
Stamp Duty - Home Concession Rates (the home concession will no longer be available from 1 August 2011)
| Dutiable Value |
Duty Threshold |
| 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 $980,000 |
$10,150 + $4.50 for every $100 or part of
$100 over $540,000 |
| More than $980,000 |
$29,950 + $5.25 for every $100 or part of
$100 over $980,000 |
Stamp Duty - First Home Concession Rate (After 1 August 2011)
| Dutiable Value |
Duty Threshold |
| Not more than $509,999.99 |
$15,525 |
| $510,000 to $519,999.99 |
$13,925 |
| $520,000 to $529,999.99 |
$12,325 |
| $530,000 to $539,999.99 |
$10,725 |
| $540,000 to $549,999.99 |
$9,125 |
| $550,000 to $559,999.99 |
$7,550 |
| $560,000 to $569,999.99 |
$6,000 |
| $570,000 to $579,999.99 |
$4,500 |
| $580,000 to $589,999.99 |
$3,000 |
| $590,000 to $599,999.99 |
$1,500 |
| $600,000 or more |
Nil |
Stamp Duty - First Home Concession Rate (from 1 July 2008 to 31 July 2011)
| Dutiable Value |
Duty Threshold |
| Not more than $504,999.99 |
$8,750 |
| $505,000 to $509,999.99 |
$7,875 |
| $510,000 to $514,999.99 |
$7,000 |
| $515,000 to $519,999.99 |
$6,125 |
| $520,000 to $524,999.99 |
$5,250 |
| $525,000 to $529,999.99 |
$4,375 |
| $530,000 to $534,999.99 |
$3,500 |
| $535,000 to $539,999.99 |
$2,625 |
| $540,000 to $544,999.99 |
$1,750 |
| $545,000 to $549,999.99 |
$875 |
| $550,000 or more |
Nil |
Stamp Duty - First Home Vacant Land Concession rate (After 1 August 2011)
| Dutiable Value |
Duty Threshold |
| Not more than $259,999.99 |
$6,575 |
| $260,000–$269,999.99 |
$6,125 |
| $270,000–$279,999.99 |
$5,675 |
| $280,000–$289,999.99 |
$5,225 |
| $290,000–$299,999.99 |
$4,775 |
| $300,000–$309,999.99 |
$4,325 |
| $310,000–$319,999.99 |
$3,875 |
| $320,000–$329,999.99 |
$3,425 |
| $330,000–$339,999.99 |
$2,975 |
| $340,000–$349,999.99 |
$2,550 |
| $350,000–$359,999.99 |
$2,125 |
| $360,000–$369,999.99 |
$1,700 |
| $370,000–$379,999.99 |
$1,275 |
| $380,000–$389,999.99 |
$850 |
| $390,000–$399,999.99 |
$425 |
| $400,000 or more |
Nil |
Stamp Duty - First Home Vacant Land Concession rate (from 1 July 2008 to
31 July 2011)
| Dutiable Value |
Duty Threshold |
| Up to $250,000 |
100 % of transfer duty |
| $250,000 to $259,999.99 |
$7,175 |
| $260,000 to $269,999.99 |
$6,700 |
| $270,000 to $279,999.99 |
$6,225 |
| $280,000 to $289,999.99 |
$5,750 |
| $290,000 to $299,999.99 |
$5,275 |
| $300,000 to $309,999.99 |
$4,800 |
| $310,000 to $319,999.99 |
$4,325 |
| $320,000 to $329,999.99 |
$3,850 |
| $330,000 to $339,999.99 |
$3,375 |
| $340,000 to $349,999.99 |
$2,900 |
| $350,000 to $359,999.99 |
$2,425 |
| $360,000 to $369,999.99 |
$1,950 |
| $370,000 to $379,999.99 |
$1,475 |
| $380,000 to $389,999.99 |
$1,000 |
| $390,000 to $399,999.99 |
$525 |
| $400,000 or more |
No concession |
Mortgage Registration Fee: $127.90
Land Transfer Fee: 127.90 + additional fee for lodging a transfer if the consideration is more than $180,000 - $27 for each $10,000 or part of $10,000 more than $180,000
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.
Building Boost Grant:
A new $10,000 Queensland Building Boost Grant is introduced for a person or corporation buying or building a new home in Queensland for a value less than $600,000 and will be available from 1 August 2011 to 31 January 2012