Calculating transfer duty for self assessors
OSR Online will calculate the duty liability for a transaction when you enter the relevant details into the system.
To calculate transfer duty without having to log in, you can use our:
- transfer duty calculator – to work out a duty liability for a transaction, including unpaid tax interest, based on the document date, proposed lodgement date and payment date. There is also a report function that explains more about how the duty and any UTI are calculated
- transfer duty estimator – to receive an estimate of duty payable and an indication that a concession or home owner grant may be available.
In some cases, you may want to refer to the rates of duty to confirm a duty liability amount.
Rates of transfer duty
| Dutiable value | Duty rate |
|---|---|
| Not more than $5,000 | Nil |
| More than $5,000 up to $75,000 | $1.50 for each $100, or part of $100, over $5,000 |
| $75,000 to $540,000 | $1,050 plus $3.50 for each $100, or part of $100, over $75,000 |
| $540,000 to $1,000,000 | $17,325 plus $4.50 for each $100, or part of $100, over $540,000 |
| More than $1,000,000 | $38,025 plus $5.75 for each $100, or part of $100, over $1,000,000 |
Use the home concession rates for home, first home or first home vacant land concession claims.
Additional duty of 7% applies to acquisitions of residential land by foreign persons (including companies and trusts). Find out more about the additional foreign acquirer duty.
Concessions and exemptions
Parties to a dutiable transaction can claim concessions or exemptions when certain requirements are met. As a registered self assessor, there are certain types of these transactions that you must self assess.
Read the list of approved transactions to find out what you can assess and what must be lodged with the Office of State Revenue.
The transfer duty exemption toolkits also show you what exemptions you can self assess, and how to apply them to transactions in OSR Online.
Also consider...
- Find out more about calculating transfer duty, including factors that affect transfer duty and determining dutiable value.
- Learn about aggregating multiple transactions, or read the aggregation toolkit.
- Get help using OSR Online.
- Read more about exemptions and concessions for transfer duty.
- Read the previous transfer duty rates.
- Last reviewed: 3 Nov 2021
- Last updated: 14 Oct 2020
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Contact
Office of State Revenue
For transfer duty self assessment queries:
- call 1300 132 685
- email selfassessment@treasury.qld.gov.au.
For queries on payroll tax, land tax and royalties:
- call 1300 300 734 (Australia) or +61 7 3179 2500 (overseas)
- send an email using our online enquiry form.