Off the plan stamp duty calculator: what you pay in Queensland and NSW.

Nil up to $5,000; $1.50 per $100 over $5,000 to $75,000; $1,050 plus $3.50 per $100 over $75,000 to $540,000; $17,325 plus $4.50 per $100 over $540,000 to $1,000,000; $38,025 plus $5.75 per $100 over $1,000,000. Each "per $100" counts part of $100 as a full $100 (Queensland Revenue Office, updated 25 June 2026).

For owner occupiers who are not first home buyers: $1 per $100 on the first $350,000, then $3,500 plus $3.50 per $100 to $540,000, $10,150 plus $4.50 per $100 to $1,000,000, and $30,850 plus $5.75 per $100 above that (Queensland Revenue Office, updated 31 July 2026).

Contract dated 1 May 2025 or later, duty reduced to nil, no value cap on the home and the land attributed to it. You must be an individual, 18 or over, pay market value, never have held an interest in another residence anywhere, and never have claimed the first home vacant land concession. For transactions from 1 August 2026, you must be an Australian citizen, permanent resident or specified foreign retiree (Queensland Revenue Office, updated 31 July 2026).

Applies to a home valued under $800,000 and saves up to $24,525. The concession is $17,350 for a home not more than $709,999.99, falling by $1,735 for each $10,000 band to $1,735 at $790,000 to $799,999.99, and nil from $800,000. Contracts signed on or after 9 June 2024 (Queensland Revenue Office, updated 31 July 2026).

$30,000 for contracts signed on or after 20 November 2023 to buy or build a new home valued at less than $750,000 including land. An off the plan purchase is a single contract to buy a new home and qualifies. You must be 18 or over, an Australian citizen or permanent resident or applying with one, not have received a grant before, and move in within 1 year of the completed transaction and live there continuously for 6 months (Queensland Revenue Office, updated 5 August 2026).

Lodge within 30 days from when the liability arises, usually the date the contract is signed or becomes unconditional. Late lodgement or payment can attract penalty tax and interest (Queensland Revenue Office). Ask your solicitor how this interacts with a long off the plan settlement before you sign.

$1.25 per $100 up to $18,000 (minimum $20); $225 plus $1.50 per $100 over $18,000 to $38,000; $525 plus $1.75 per $100 over $38,000 to $103,000; $1,662 plus $3.50 per $100 over $103,000 to $387,000; $11,602 plus $4.50 per $100 over $387,000 to $1,290,000; $52,237 plus $5.50 per $100 over $1,290,000. Premium duty of $194,137 plus $7 per $100 applies over $3,870,000. Thresholds are indexed to CPI each year (Revenue NSW, updated 6 October 2026).

Contracts exchanged on or after 1 July 2023: full exemption for a new or existing home up to $800,000, concessional rate above $800,000 and under $1,000,000. Vacant land: exemption to $350,000, concession to $450,000. You must be over 18, an individual, never have owned or co-owned residential property in Australia, and at least one buyer must be an Australian citizen or permanent resident. Move in within 12 months of settlement and live there for at least 12 continuous months (Revenue NSW).

If you buy off the plan to live in, you can defer the duty for up to 12 months. It is due at the earliest of 15 months after signing the contract, completion and settlement, or when any part of the contract is transferred to another person. Each purchaser must be an Australian citizen, permanent resident, provisional partner visa holder or New Zealand citizen on a subclass 444 visa who has been in Australia for at least 200 days in the 12 months before exchange. At least one purchaser must move in within 12 months of settlement and stay 12 continuous months. Without the deferral, duty is payable within 3 months of signing and interest runs from the default date (Revenue NSW, updated 22 June 2026).

$10,000 when you buy or build your first new home, including a home bought off the plan. The price of a newly built home must not exceed $600,000; for a building contract the combined land and build cost must not exceed $750,000. Each applicant must be 18 or over, at least one must be an Australian citizen or permanent resident, and for contracts from 1 July 2023 you must move in within 12 months and stay 12 continuous months (Revenue NSW).

Surcharge purchaser duty is 9% of the dutiable value on top of the general rate. You are generally not a foreign person if you are an Australian citizen, ordinarily resident in Australia as a permanent resident, or hold certain retirement visas and meet the residence requirements (Revenue NSW, updated 20 August 2026).