QLD Stamp Duty Calculator (Home Concession + AFAD)

What this calculator works out

This calculator estimates the transfer duty (still commonly called stamp duty) you will owe the Queensland Revenue Office (QRO) when you buy residential property in Queensland. It handles the four moving parts that decide your bill:

1. The general-rate duty under the Duties Act 2001 (Qld), running from nil under $5,000 up to $38,025 plus $5.75 per $100 above $1,000,000.
2. The home concession for owner-occupiers, which replaces the bottom of the general scale with a flat $1.00 per $100 on the first $350,000 of dutiable value.
3. The first home concession, with a full exemption for purchases up to $700,000 and a sliding rebate that phases out by $800,000 (post 9 June 2024 settings).
4. The first home vacant land concession (full exemption to $350,000, phasing to $500,000) and the 8% Additional Foreign Acquirer Duty (AFAD), which sits on top of the general or concessional duty for any foreign buyer on the contract.

The figure it returns is the total duty payable at settlement — not your deposit, your loan, the registration fee, or your conveyancer’s invoice.

Where the formula comes from

The brackets used here are the QRO general-rate transfer duty brackets:

Dutiable value	Duty
up to $5,000	nil
$5,001 – $75,000	$1.50 per $100 above $5,000
$75,001 – $540,000	$1,050 + $3.50 per $100 above $75,000
$540,001 – $1,000,000	$17,325 + $4.50 per $100 above $540,000
above $1,000,000	$38,025 + $5.75 per $100 above $1,000,000

The home concession rebuilds the bottom of that scale: $1.00 per $100 on the first $350,000 of dutiable value, then the general-rate marginal cents per $100 above $350,000. Because the general duty at $350,000 is exactly $10,675 and the home-concession duty is $3,500, every owner-occupier purchase above $350,000 gets a flat saving of $7,175 versus a pure investor purchase at the same price.

The first home concession (post 9 June 2024) gives a full rebate of the home-concession duty up to a $700,000 dutiable value, then phases the rebate out linearly so that there is no first home rebate at $800,000. Above $800,000 you keep the home concession but lose the first home rebate. The first home vacant land concession uses lower thresholds — full exemption to $350,000, phasing to $500,000 — and replaces the general duty entirely on eligible vacant blocks.

AFAD is an additional 8% surcharge on the dutiable value of residential property whenever any buyer on the contract is a foreign person. It is not reduced by the home or first home concessions; if you are a foreign first home buyer at $650,000, you still pay 8% × $650,000 = $52,000 in AFAD on top of the (rebated) home-concession duty.

How to read the inputs

• Purchase price — the contract price, in AUD. If the unencumbered market value is higher (for example, a related-party transfer at a friendly price), QRO assesses on the higher figure. Use the higher number here.
• Property type — established home, new home or vacant land. The home and first home concessions apply to both established and new homes; vacant land has its own first-home-buyer pathway via the first home vacant land concession.
• Intended use — PPR (principal place of residence) or investment. The home, first home and first home vacant land concessions all require the property to be your PPR within one year of settlement and for at least one continuous year. If you tick investment the calculator falls back to the general rate.
• Buyer profile — pick the most generous concession you actually qualify for. Standard applies the general rate. Home buyer applies the home concession but no first home rebate. First home buyer applies both, on the assumption you are an Australian citizen or permanent resident, are at least 18, have never previously held an interest in residential land in any country, and will move in within one year.
• Foreign acquirer — tick this if any buyer on the contract is a foreign person under the Duties Act 2001 (Qld). That covers most temporary visa holders (485, 482, 500 and similar), foreign citizens not ordinarily resident in Australia, and foreign-controlled companies and trusts. The 8% AFAD applies to the share of the property being acquired by the foreign buyer; this calculator assumes a 100% foreign share to surface the worst-case figure.

Worked examples

1. Owner-occupier upgrader, established home for $850,000, Australian citizen, eligible for the home concession but not the first home concession. General duty would be $17,325 + ($850,000 − $540,000) × 4.5% = $31,275. The home concession knocks $7,175 off the bill. Home concession duty: around $24,100.

2. Investor, established home for $700,000, Australian citizen. No home concession (not a PPR) and no first home rebate (an investment). General duty = $1,050 + ($700,000 − $75,000) × 3.5% = $22,925.

3. First home buyer, new apartment for $650,000, Australian citizen. PPR, citizen, never held property before, moves in within a year. The home-concession duty at $650,000 is around $15,100, and the first home concession fully rebates that. Total duty: $0.

4. First home buyer, established home for $750,000, Australian citizen. PPR. Home-concession duty = $19,600. The first home rebate phases out linearly between $700,000 and $800,000, so at $750,000 you get a 50% rebate of $9,800. Total duty: around $9,800.

5. Foreign 482 visa holder, new house for $1,500,000. General duty = $38,025 + ($1,500,000 − $1,000,000) × 5.75% = $66,775. AFAD = 8% × $1,500,000 = $120,000. Total: around $186,775.

6. Foreign first home buyer, established home for $650,000. The home-concession duty is rebated to $0 by the first home concession, but AFAD still applies in full: 8% × $650,000 = $52,000.

Common pitfalls

• The one-year occupancy test is not optional. Take the home or first home concession and then move out (or rent the place out) before 12 continuous months are up, and QRO will claw back the saving. You self-report the move-out within 28 days.
• A spouse can disqualify a first home concession. QRO asks whether you or your spouse have ever held an interest in residential land in any country. A flat your partner owned overseas a decade ago can knock you out, even if they are not on the contract.
• AFAD is on top, not instead of. Many buyers assume the foreign surcharge replaces ordinary duty. It does not — you pay both, and concessions do not touch AFAD.
• Inter-state comparison is not straightforward. NSW, VIC and QLD all use different brackets, different first home buyer rules and different foreign surcharges (NSW 8%, VIC 8%, QLD 8% AFAD on the dutiable value). Do not assume a Queensland figure carries over.
• Off-the-plan deferral is different from a discount. Eligible owner-occupier off-the-plan buyers can sometimes defer payment, but the amount owing is unchanged.

When to talk to a professional

This calculator gives a general estimate based on public QRO data. For a binding figure on a specific contract — especially anything involving a trust, a partial transfer, a related-party sale, an off-the-plan rebate, or a foreign-acquirer pathway — speak to a Queensland-registered conveyancer or property solicitor. For loan structuring and LMI maths, talk to a licensed mortgage broker. Nothing on this page is personal legal, tax or financial advice.

Related calculators

• NSW stamp duty calculator — equivalent tool for New South Wales transfer duty and FHBAS
• VIC stamp duty calculator — Victorian land transfer duty with PPR, FHB and FPAD
• WA stamp duty calculator — Western Australia transfer duty with FHOG and concessional rates for owner-occupiers
• NSW land tax calculator — annual holding cost on investment property after the purchase
• HECS-HELP repayment calculator — model the income-contingent repayment alongside your mortgage budget
• Medicare levy surcharge calculator — another threshold-based AU tax that often catches investors off guard

Sources: QRO — Transfer duty rates · QRO — Home concession · QRO — First home concession · QRO — First home vacant land concession · QRO — Additional Foreign Acquirer Duty · Duties Act 2001 (Qld).