Queensland (Brisbane) stamp duty & foreign buyer surcharge 2026-27

Queensland charges foreign buyers 8% additional foreign acquirer duty (AFAD). Local owner-occupiers use a separate home concession scale, and first home buyers under $700,000 can be fully exempt. New Zealand citizens are exempt from AFAD.

Foreign buyer surcharge
8%
Foreign owner land tax (yr)
3%
First home threshold
$700,000
Home concession scale
From $0
Government cost at settlementQLD · Australian citizen / PR · 4.2% of price$39,856
Property price

Dutiable value — usually the higher of contract price and market value

AUD
$100kLogarithmic scale — finer near the low end$20m
Buyer status

Determines the surcharge and whether FIRB applies

Property type & use

Drives FIRB eligibility, PPR rates and first home buyer relief

Property type
Intended use

Itemised breakdown

Payable to government at settlement

Transfer dutyState transfer / conveyance duty$35,775
Foreign buyer surchargeNot applicable to this buyer status$0
Transfer registration (approx.)Land titles office$3,833
Mortgage registration (approx.)Land titles office$248
Government cost at settlement$39,856Effective rate 4.2%

Annual holding cost (surcharge only)Foreign owner land tax surcharge n/a$0

Estimated on price; assessed on land value in practice. General land tax and the ATO vacancy fee are additional.

How this is calculated

QLD: duty from the progressive brackets. No foreign buyer surcharge applies to this buyer status.

ACT, TAS and NT brackets are compiled from published schedules — verify the owner-occupier / investor tracks with the revenue office. FIRB fees use the FY 2026-27 new-dwelling tiers, tripled for established dwellings.

The link carries every input on this page, so whoever opens it sees exactly these numbers.

Disclaimer

General information only — not tax, legal or financial advice. Rates, concessions and FIRB fees change often, and whether you are a "foreign person" turns on each jurisdiction’s own test. Confirm with the revenue office and your adviser before signing.

Official sourcesOpen data

Every rate on this page, with its official source and the date it was last checked, is published as a dataset under CC BY 4.0 — free to reuse with attribution. rates.json

QLD transfer duty brackets

Dutiable value is the higher of contract price and market value

Dutiable valueTransfer duty
$0 – $5,000Fixed $0
$5,001 – $75,0001.5% of the amount over $5,000
$75,001 – $540,000$1,050 + 3.5% of the amount over $75,000
$540,001 – $1,000,000$17,325 + 4.5% of the amount over $540,000
Above $1,000,001$38,025 + 5.75% of the amount over $1,000,000

The table above shows the standard (investment) scale. Citizens and permanent residents buying a home can use the home concession scale — just $1 per $100 under $350,000. AFAD at 8% is charged separately on the full value and is not affected by the home concession.

Worked example: a Brisbane $750,000 new build, overseas buyer

Non-resident individual, investment use, with a mortgage, FIRB new-dwelling tier

Transfer dutyQLD 分档计算$26,775
Foreign buyer surcharge 8%$750,000 × 8%$60,000
FIRB application fee (est.)New / vacant land tier, FY 2026-27$15,600
Transfer registration (approx.)Land titles office$2,902
Mortgage registration (approx.)Land titles office$248
Government cost at settlement$105,525

The same property bought by an Australian citizen or permanent resident (as an investment) would cost about $29,925 in government charges — a difference of $75,600 entirely from the surcharge and the FIRB application fee.

Recent QLD changes

  1. 9 June 2024The first home duty exemption threshold rose to $700,000, with a partial concession under $800,000.
  2. 1 May 2025First home buyers purchasing a new or off-the-plan home became eligible for a full duty exemption with no price cap (expanded QLD First Home Concession).
  3. 1 July 2025The foreign owner land tax surcharge held at 3%, applying to foreign owners with taxable land above $350,000.
  4. 1 July 2026AFAD held at 8%; New Zealand citizens remain exempt.

Common questions

What is AFAD and how much is it?

AFAD (Additional Foreign Acquirer Duty) is the Queensland foreign buyer surcharge, charged at 8% of the dutiable value and paid alongside transfer duty. On $750,000 that is $60,000.

Do New Zealand citizens pay AFAD in Queensland?

No. Queensland expressly excludes New Zealand citizens from its definition of a foreign person, regardless of where they live. Those not ordinarily resident in Australia still need FIRB approval and are still bound by the established dwelling ban.

How much can a Queensland first home buyer save?

A full duty exemption applies to new or established homes under $700,000, with a partial concession under $800,000. From May 2025, first home buyers purchasing a new or off-the-plan home are fully exempt with no price cap.

How much do the owner-occupier and investment scales differ?

On a $600,000 purchase the home concession scale saves roughly $7,000 or more. Foreign buyers cannot use it even when they intend to live in the property.

How is the foreign owner land tax surcharge calculated?

It is charged as (taxable land value − $350,000) × 3% each year, applying to foreign individuals, companies and trusts, on top of general land tax. Nothing is payable below $350,000.

Other states & territories

Official sources

General information only — not tax, legal or financial advice. Rates, concessions and FIRB fees change often, and whether you are a "foreign person" turns on the Queensland rules applied case by case. Confirm with the revenue office and your adviser before signing. Last checked: 2026-09-12