QLD stamp duty temporary residents face a major shift from 1 August 2026, with home concession eligibility narrowed and an extra 8% duty now applying to most temporary visa holders, including 820/309 partner visa applicants.
Market Context
QLD Stamp Duty Temporary Residents: Why This Change Matters Now
As part of the 2026–27 Queensland State Budget, the Queensland Government changed who is eligible for the home-related transfer duty concessions — covering a home, a first home, and vacant land on which to build your first home. Buyers must now be an Australian citizen, permanent resident or specified foreign retiree to qualify. Full detail is available from the Queensland Revenue Office.
For temporary visa holders, the change means a significantly higher purchase cost from 1 August 2026. The concessions previously available to temporary residents are generally no longer accessible, and the 8% Additional Foreign Acquirer Duty (AFAD) applies to residential land purchases by foreign acquirers in Queensland.
Timing is critical: the new eligibility applies to transactions entered into on or after 1 August 2026. Contracts signed on or before 31 July 2026 are not affected, regardless of when settlement occurs.
Who Is Affected
Eligibility at a Glance
- ✕Temporary residents (e.g. 482, 485, 500 student, 491 and other temporary visas, e.g. 309/820 temporary partner visas) — generally lose the home concessions; they pay standard duty plus 8% AFAD on residential land
- ✓Australian citizens and permanent residents — unaffected; concessions continue as before
- ✓Specified foreign retirees — legacy visas (subclass 405 or 410) already exempt from AFAD are excluded from the changes and keep their concessions
Key Dates & Rules
What You Need to Know
- 1Transactions entered into on or after 1 August 2026 — new eligibility applies
- 2Contracts signed on or before 31 July 2026 — old rules apply, regardless of settlement date
- 3Mixed buyer groups — where two or more buyers purchase together and not all are eligible, partial or multiple concessions may still apply if the criteria are met
- 4Claimed but ineligible? The taxpayer has 28 days to notify QRO (Form D2.4); unpaid tax interest and penalties may apply
- 5$30,000 First Home Owners Grant — previously due to end 30 June 2026, extended for another 4 years (a separate program from the duty concessions)
Across Australia
Property Duty & Levy Changes — Mid-2026
| State | Change | Effective |
|---|---|---|
| QLD | Home concessions limited to citizens / PRs / specified foreign retirees; temp residents pay standard duty + 8% AFAD | ✘ 1 Aug 2026 |
| VIC | ESVF fixed charge rises: residential $136 → $139; non-residential $275 → $282 | ✔ 1 Jul 2026 |
| ACT | Stamp duty abolished for ALL first home buyers — first in Australia (no income or price cap) | ✔ 1 Jul 2026 |
For Temporary Visa Holders
Planning Your Purchase in QLD
If you are a temporary visa holder planning to buy in Queensland, the numbers have changed. Standard duty at full rates plus 8% AFAD is a material addition to your budget. For applicants on the 482 → 186 PR, 491 → 191 PR or 820 → 801 PR pathway, timing your purchase around your PR grant may change the duty outcome significantly.
If you have already exchanged contracts but settlement has not occurred, confirm whether the transaction date protects your position. And if you bought with a mixed buyer group, check whether partial concessions still apply to your share.
Ready to Take the Next Step?
Regal Legal handles migration and conveyancing together. Our bilingual team can map out your duty position in QLD — and across NSW, VIC and ACT — before you commit.
