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Owning land in Queensland

If you own or are buying land in Queensland, there are some things you'll need to know. Will you be liable for land tax? Is there any land tax owing on the property you are about to buy? Are you eligible for a concession on the transfer duty?

  • Principal place of residence concession

    If you are buying a home that will be your principal place of residence, you may be eligible for a transfer duty concession.

  • Other transfer duty concessions

    In certain circumstances, you will not be charged transfer duty when buying land in Queensland.

  • Land tax

    Land tax is charged yearly on residential properties with a relevant unimproved value of $600,000 or more.

  • Land tax clearances

    If you are buying a house or vacant land, make sure you get a land tax clearance certificate.

  • Calculators

    Calculate transfer duty and UTI, and estimate your land tax liability.

  • Forms for property buyers

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

Home concession rates

See the current transfer duty concession rates for homes.

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Top call centre questions

Can I claim the first home vacant land concession if I have previously owned land?

You cannot claim a first home vacant land concession if you have previously owned land on which a residence is constructed (i.e. residential land).


You can claim a first home vacant land concession if you have previously owned vacant land (and have not claimed a concession for the other land) provided you meet the relevant criteria.  See first home vacant land concessions for more information.

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 overview of land tax (thresholds) for more information.

Are there any exemptions or deductions for land tax?

You may be able to claim an exemption or deduction if you use the land as your principal place of residence, or for primary production or charitable purposes. See exemptions and deductions for more information.


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