Accessible Page Links

  • Access keys
  • Skip to primary navigation
  • Skip to content
  • Skip to footer

Queensland Government

Site Links

  • Home
  • Site map
  • Contact us
  • Help
  • Site Search

Queensland Treasury

Office of State Revenue


Primary Navigation

  • I am a ...

  • Browse ...

    • About us
    • Duties
    • Land tax
    • Payroll tax
    • First home owner grant
    • Royalties
    • Legislation & Rulings
    • Historical library
    • News
  • Search ...

  • Site Tools

    • Toolkit
    • Calculators
    • Forms
    • Online lodgement

Buying property in Queensland

If you're buying an investment property, there's some things you'll need to know. Is there any land tax owing on the property you are about to buy? What are the different rates of transfer duty? This is where you'll find what you need.

  • Transfer duty

    Transfers of land and property in Queensland are liable for transfer duty.

  • Land tax

    Land tax is charged yearly on the total unimproved value of the land you own. You may be eligible for an exemption.

  • Transfer duty rates

    See the current transfer duty rates

  • Land tax clearance certificates

    If you are buying property, make sure you get a land tax clearance certificate.

  • Calculators

    Calculate transfer duty and unpaid tax interest (UTI), and estimate your land tax liability.

  • Forms for property investors

    Know what you're looking for? Here are the forms you will need when buying land or property in Queensland.

Land tax rates

See the current land tax rates

Want to be notified of changes, including updates to rulings and forms?

Subscribe to get the latest updates sent directly to you.

subscribe
So what's changed?

Top call centre questions

What duty rate will I pay on vacant land?

Unless you are building your first home on the vacant land, you will pay the full transfer duty rate. See current duty rates for more information.

Why should I ask for a land tax clearance certificate before I buy property?

A land tax clearance certificate shows whether any land tax is owing in the name of the seller. If you do not obtain a land tax clearance certificate, and land tax is owing, you (as the buyer) will be liable to pay the land tax, even if the seller incurred the debt.

Do I have to pay land tax?

You may need to pay land tax if you (as an individual) own $600,000 or more of freehold land.

See thresholds for more information.

Are there any exemptions for land tax?

You may be able to claim an exemption if you use the land as your home, or for primary production or charitable purposes. See exemptions for more information.

Can I still claim the first home owner grant if I own an investment home?

If you held an interest in residential property before 1 July 2000, regardless of how the property was used, you are not eligible for the grant.

You may be eligible for the first home owner grant if you satisfy the following criteria:

  • you held or currently hold an interest in residential property after 1 July 2000
  • the property was or is used solely for investment purposes
  • you can provide evidence that you have not lived in the investment property. This evidence may include:
    • tenancy/lease agreements
    • current electricity/phone accounts
    • electoral roll enrolment details
    • tax return details.

We cannot make a determination without a first home owner grant application and all relevant supporting documentation.

See eligibility requirements for more information.


Footer Links

  • Home
  • Site map
  • Contact us
  • Definition of terms
  • Historical library
  • Help
  • RSS
  • Subscribe/Unsubscribe

Footer Search



Office for State Revenue Site Wide Links


  • Copyright
  • Disclaimer
  • Privacy
  • Access keys
  • Other languages
  • Queensland Government Gateway

© The State of Queensland (Queensland Treasury) 2012

Queensland Government