Stamp duty QLD: Concessions and Surcharges
The Concessions and Surcharges carries 6 published figures read from 3 sources' own pages, from 350,000 to 800,000 AUD, read 17 October 2026.
9 of the 19 named sources read in full publish a figure; 10 publish none, read 17 October 2026.
By concession or surcharge
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| concession or surchargeScotland ADS replacement window | 36month | 36 to 36month | 1 |
| concession or surchargeScotland additional dwelling supplement | 8% | 8 to 8% | 1 |
| concession or surchargeEngland and Northern Ireland first-time buyers relief price cap | 500,000GBP | 500,000 to 500,000GBP | 1 |
| concession or surchargeEngland and Northern Ireland multiple dwellings relief minimum rate | 1% | 1 to 1% | 1 |
| concession or surchargeEngland and Northern Ireland non-UK resident surcharge | 2% | 2 to 2% | 1 |
| concession or surchargeEngland and Northern Ireland lease premium exemption | 40,000GBP | 40,000 to 40,000GBP | 1 |
| concession or surchargeQueensland first home concession ceiling | 700,000AUD | 700,000 to 700,000AUD | 1 |
| concession or surchargeNew South Wales first home buyer exemption ceiling | 800,000AUD | 800,000 to 800,000AUD | 1 |
| concession or surchargeNew South Wales first home vacant land exemption ceiling | 350,000AUD | 350,000 to 350,000AUD | 1 |
| concession or surchargeSouth Australia residence requirement | 6month | 6 to 6month | 1 |
| concession or surchargeScotland first-time buyer nil-rate threshold | 175,000GBP | 175,000 to 175,000GBP | 1 |
| concession or surchargeQueensland first home vacant land concession ceiling | 350,000AUD | 350,000 to 350,000AUD | 1 |
| concession or surchargeNew South Wales exempt permanent resident presence test | 200day | 200 to 200day | 1 |
| concession or surchargeNew South Wales surcharge purchaser duty | 9% | 9 to 9% | 1 |
| concession or surchargeNSW first home buyers assistance full exemption threshold (home) | 800,000AUD | 800,000 to 800,000AUD | 1 |
| concession or surchargeNSW first home buyers assistance full exemption threshold (vacant land) | 350,000AUD | 350,000 to 350,000AUD | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| Revenue NSW - First Home Buyers Assistance scheme | 800,000AUD | New South Wales first home buyer exemption ceiling | 2026-10-17 |
| Revenue NSW - First Home Buyers Assistance scheme | 800,000AUD | NSW first home buyers assistance full exemption threshold (home) | 2026-10-17 |
| Queensland Revenue Office - first home concession | 700,000AUD | Queensland first home concession ceiling | 2026-10-17 |
| GOV.UK - SDLT relief for land or property transactions | 500,000GBP | England and Northern Ireland first-time buyers relief price cap | 2026-10-17 |
| Revenue NSW - First Home Buyers Assistance scheme | 350,000AUD | New South Wales first home vacant land exemption ceiling | 2026-10-17 |
| Queensland Revenue Office - first home vacant land concession | 350,000AUD | Queensland first home vacant land concession ceiling | 2026-10-17 |
| Revenue NSW - First Home Buyers Assistance scheme | 350,000AUD | NSW first home buyers assistance full exemption threshold (vacant land) | 2026-10-17 |
| Revenue Scotland - LBTT3048 first-time buyer relief | 175,000GBP | Scotland first-time buyer nil-rate threshold | 2026-10-17 |
| GOV.UK - SDLT reliefs and exemptions | 40,000GBP | England and Northern Ireland lease premium exemption | 2026-10-17 |
| Revenue NSW - what is surcharge purchaser duty | 200day | New South Wales exempt permanent resident presence test | 2026-10-17 |
| Revenue Scotland - the Additional Dwelling Supplement | 36month | Scotland ADS replacement window | 2026-10-16 |
| Revenue NSW - what is surcharge purchaser duty | 9% | New South Wales surcharge purchaser duty | 2026-10-17 |
| Revenue Scotland - the Additional Dwelling Supplement | 8% | Scotland additional dwelling supplement | 2026-10-16 |
| RevenueSA - stamp duty relief for eligible first home buyers | 6month | South Australia residence requirement | 2026-10-17 |
| GOV.UK - SDLT relief for land or property transactions | 2% | England and Northern Ireland non-UK resident surcharge | 2026-10-17 |
| GOV.UK - SDLT relief for land or property transactions | 1% | England and Northern Ireland multiple dwellings relief minimum rate | 2026-10-17 |
The sentence each figure was read from (16)
- Revenue NSW - First Home Buyers Assistance scheme, read 2026-10-17:
From 1 July 2023, a full exemption from transfer duty will be available if you are buying a new or existing home valued up to $800,000, while homes valued over $800,000 and less than $1,000,000 may qualify for a concessional rate.
- Revenue NSW - First Home Buyers Assistance scheme, read 2026-10-17:
Property value is equal to or less than $800,000
- Queensland Revenue Office - first home concession, read 2026-10-17:
For agreements entered into on or after 9 June 2024, if the home is valued at $700,000 or under, the first home concession amount will match the home concession rate, resulting in no duty payable.
- GOV.UK - SDLT relief for land or property transactions, read 2026-10-17:
If the purchase price is more than £500,000, you cannot claim the relief and you must pay the standard rates on the total purchase price.
- Revenue NSW - First Home Buyers Assistance scheme, read 2026-10-17:
If you are purchasing vacant land on which you intend to build a home, you may receive an exemption for land valued up to $350,000 and a concessional rate for land valued over $350,000 and less than $450,000.
- Queensland Revenue Office - first home vacant land concession, read 2026-10-17:
from 9 June 2024 to 30 April 2025—duty is calculated at the transfer duty rate minus the first home vacant land concession amount. If the vacant land is valued at $350,000 or under, the first home vacant land concession means no duty is payable.
- Revenue NSW - First Home Buyers Assistance scheme, read 2026-10-17:
Property value is equal to or less than $350,000
- Revenue Scotland - LBTT3048 first-time buyer relief, read 2026-10-17:
This increases the nil-rate threshold from the standard £145,000 to £175,000, potentially relieving up to £600 in tax.
- GOV.UK - SDLT reliefs and exemptions, read 2026-10-17:
you buy a new or assigned lease of 7 years or more, as long as the premium is less than £40,000 and the annual rent is less than £1,000
- Revenue NSW - what is surcharge purchaser duty, read 2026-10-17:
were in Australia for at least 200 days in the year preceding the transaction.
- Revenue Scotland - the Additional Dwelling Supplement, read 2026-10-16:
For example if you buy a new main residence on or after 1 April 2024 the new rules, including the extended 36 month time limits will apply.
- Revenue NSW - what is surcharge purchaser duty, read 2026-10-17:
The current surcharge purchaser duty rate is 9% of the dutiable value of the property.
- Revenue Scotland - the Additional Dwelling Supplement, read 2026-10-16:
ADS rates and interest For transactions on or after 5 December 2024 the ADS is 8% of the purchase price.
- RevenueSA - stamp duty relief for eligible first home buyers, read 2026-10-17:
If you are unable to meet your 6 month residence requirement because of a change in circumstances, you must contact RevenueSA in writing within 14 days of the change.
- GOV.UK - SDLT relief for land or property transactions, read 2026-10-17:
If you’re a non-UK resident and bought a residential property in England or Northern Ireland on or after 1 April 2021, you’ll usually have to pay 2% surcharge.
- GOV.UK - SDLT relief for land or property transactions, read 2026-10-17:
The minimum rate of tax under the relief is 1% of the amount paid for the dwellings.
Read in full, publishes no figure
10 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- Queensland Revenue Office - concessions for homes, read 2026-10-17: read in full and no accepted figure on the page
- State Revenue Office Victoria - first home buyer duty exemption or concession, read 2026-09-19: read in full and no accepted figure on the page
- State Revenue Office Victoria - concessions, exemptions and waivers, read 2026-10-17: every candidate on the page was refused
- Government of Western Australia - duties fact sheet, first home owner rate, read 2026-10-10: read in full and no accepted figure on the page
- ACT Revenue Office - home buyer assistance, read 2026-10-10: read in full and no accepted figure on the page
- ACT Revenue Office - Home Buyer Concession Scheme, read 2026-10-17: read in full and no accepted figure on the page
- NT.GOV.AU - stamp duty exemption, read 2026-09-12: read in full and no accepted figure on the page
- State Revenue Office Tasmania - first home buyers of established homes duty relief, read 2026-09-12: read in full and no accepted figure on the page
- GOV.WALES - check if you need to pay the higher rate of LTT, read 2026-09-12: read in full and no accepted figure on the page
- Revenue NSW - surcharge purchaser duty, read 2026-10-17: read in full and no accepted figure on the page
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
9 of the 19 named sources that could be read published a usable figure; 10 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in AUD (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 6 figures, never sentences; 31 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per concession and per surcharge - the threshold, the taper, the eligibility test and the effective date - quoted from the authority.
The derivation is the one a buyer cannot do for themselves: the price at which a first home buyer starts paying anything in each of the twelve jurisdictions, and the price at which they pay the full rate, put side by side; and the foreign-buyer surcharge as a percentage of price across all twelve, which ranges from nothing to a double-digit addition.
Changed-since matters more here than on the base table: concession thresholds are the political instrument, so they move between Budgets while the bands sit still.
31 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (19)
- Queensland Revenue Office - first home concession(the publisher's own terms; quoted for reporting and comment)
- Queensland Revenue Office - first home vacant land concession(the publisher's own terms; quoted for reporting and comment)
- Queensland Revenue Office - concessions for homes(the publisher's own terms; quoted for reporting and comment)
- Revenue NSW - First Home Buyers Assistance scheme(the publisher's own terms; quoted for reporting and comment)
- State Revenue Office Victoria - first home buyer duty exemption or concession(the publisher's own terms; quoted for reporting and comment)
- State Revenue Office Victoria - concessions, exemptions and waivers(the publisher's own terms; quoted for reporting and comment)
- RevenueSA - stamp duty relief for eligible first home buyers(the publisher's own terms; quoted for reporting and comment)
- Government of Western Australia - duties fact sheet, first home owner rate(the publisher's own terms; quoted for reporting and comment)
- ACT Revenue Office - home buyer assistance(the publisher's own terms; quoted for reporting and comment)
- ACT Revenue Office - Home Buyer Concession Scheme(the publisher's own terms; quoted for reporting and comment)
- NT.GOV.AU - stamp duty exemption(the publisher's own terms; quoted for reporting and comment)
- State Revenue Office Tasmania - first home buyers of established homes duty relief(the publisher's own terms; quoted for reporting and comment)
- GOV.UK - SDLT reliefs and exemptions(the publisher's own terms; quoted for reporting and comment)
- GOV.UK - SDLT relief for land or property transactions(the publisher's own terms; quoted for reporting and comment)
- Revenue Scotland - LBTT3048 first-time buyer relief(the publisher's own terms; quoted for reporting and comment)
- Revenue Scotland - the Additional Dwelling Supplement(the publisher's own terms; quoted for reporting and comment)
- GOV.WALES - check if you need to pay the higher rate of LTT(the publisher's own terms; quoted for reporting and comment)
- Revenue NSW - surcharge purchaser duty(the publisher's own terms; quoted for reporting and comment)
- Revenue NSW - what is surcharge purchaser duty(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
Cite or embed this figure
The Concessions and Surcharges carries 6 published figures read from 3 sources' own pages, from 350,000 to 800,000 AUD, read 17 October 2026.
9 of the 19 named sources read in full publish a figure; 10 publish none, read 17 October 2026.
Concessions and Surcharges, concession or surcharge Scotland ADS replacement window: median 36 month across 1 source, read 17 October 2026.
Concessions and Surcharges, concession or surcharge Scotland additional dwelling supplement: median 8 percent across 1 source, read 17 October 2026.
Concessions and Surcharges, concession or surcharge England and Northern Ireland first-time buyers relief price cap: median 500,000 GBP across 1 source, read 17 October 2026.
Concessions and Surcharges, concession or surcharge England and Northern Ireland multiple dwellings relief minimum rate: median 1 percent across 1 source, read 17 October 2026.
Concessions and Surcharges, concession or surcharge England and Northern Ireland non-UK resident surcharge: median 2 percent across 1 source, read 17 October 2026.
Concessions and Surcharges, concession or surcharge England and Northern Ireland lease premium exemption: median 40,000 GBP across 1 source, read 17 October 2026.
Concessions and Surcharges, concession or surcharge Queensland first home concession ceiling: median 700,000 AUD across 1 source, read 17 October 2026.
Concessions and Surcharges, concession or surcharge New South Wales first home buyer exemption ceiling: median 800,000 AUD across 1 source, read 17 October 2026.
Concessions and Surcharges, concession or surcharge New South Wales first home vacant land exemption ceiling: median 350,000 AUD across 1 source, read 17 October 2026.
Concessions and Surcharges, concession or surcharge South Australia residence requirement: median 6 month across 1 source, read 17 October 2026.
Concessions and Surcharges, concession or surcharge Scotland first-time buyer nil-rate threshold: median 175,000 GBP across 1 source, read 17 October 2026.
Concessions and Surcharges, concession or surcharge Queensland first home vacant land concession ceiling: median 350,000 AUD across 1 source, read 17 October 2026.
Concessions and Surcharges, concession or surcharge New South Wales exempt permanent resident presence test: median 200 day across 1 source, read 17 October 2026.
Concessions and Surcharges, concession or surcharge New South Wales surcharge purchaser duty: median 9 percent across 1 source, read 17 October 2026.
Concessions and Surcharges, concession or surcharge NSW first home buyers assistance full exemption threshold (home): median 800,000 AUD across 1 source, read 17 October 2026.
Concessions and Surcharges, concession or surcharge NSW first home buyers assistance full exemption threshold (vacant land): median 350,000 AUD across 1 source, read 17 October 2026.
Cite as: "Corp Tax Calculator Concessions and Surcharges", updated 2026-10-21, https://corptaxcalculator.co.uk/datasets/concessions-and-surcharges/.
Download the CSV (16 rows, computed 2026-10-21)