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    1. Home
    2. Duties
    3. Transfer duty
    4. Concessions
    5. Concessions for homes
    6. Differences between first home concessions and first home owner grant

    Differences between first home concessions and first home owner grant

    See a comparison of the different requirements for the transfer (stamp) duty concessions for first homes and the first home owner grant.

    On this page:
      Other concessions for homes pages

      If you’re a first home owner in Queensland, you may be able to claim the first home owner grant and one of the first home concessions for transfer (stamp) duty:

      However, whereas some of the requirements for each benefit are the same, there are differences that you should know about so you can fulfil your obligations and avoid having to pay an amount back, including interest and penalties.

      Occupying the property

      Type of concession or grant Timeframe
      First home concession and first home (new home) concession Within 1 year after the transfer date
      Transfer date

      The date you’re entitled to possess the property.

      This is usually the date of settlement or the date the land is vested in your name.

      See the public ruling on concessions for home and first homes (DA085.1).
      First home vacant land concession Within 2 years after the transfer date
      Transfer date

      The date you’re entitled to possess the property.

      This is usually the date of settlement or the date the land is vested in your name.

      See the public ruling on concessions for home and first homes (DA085.1).
      First home owner grant Within either:

      • 1 year after the title registration date (purchased homes)
      • 1 year after the final inspection date (for contracts to build or owner-builders)

      Applying for the concession or grant

      Type of concession or grant Timeframe
      First home concession and first home (new home) concession You have 5 years to apply from the transfer date.
      Transfer date

      The date you’re entitled to possess the property.

      This is usually the date of settlement or the date the land is vested in your name.

      See the public ruling on concessions for home and first homes (DA085.1).
      First home vacant land concession You have 5 years to apply from the transfer date.
      Transfer date

      The date you’re entitled to possess the property.

      This is usually the date of settlement or the date the land is vested in your name.

      See the public ruling on concessions for home and first homes (DA085.1).
      First home owner grant You have 1 year from completion of the transaction.
      Completed eligible transaction

      First home owner grant

      • Buying a new home (including off-the-plan purchases)—when you are entitled to possess the home under the contract and you have registered your ownership on the title of the land on which the home is built
      • Building a new home (including by owner–builders)—when the new home is ready for occupation and any requirements (e.g. final inspection certificate or certificate of occupancy) have been fulfilled

      When applying for the grant, you need to provide supporting documents, such as the title registration confirmation and final inspection certificate or certificate of occupancy.

      Selling the property

      Type of concession or grant Requirements
      First home concession and first home (new home) concession You can’t sell or transfer the property before moving in.
      First home vacant land concession You can’t sell or transfer the property before moving in.
      First home owner grant You can’t sell or transfer the property before moving in.

      Type of concession or grant Requirements
      First home concession and first home (new home) concession If you sell or transfer all or part the property within 1 year after you move in, you may lose some of the concession.
      First home vacant land concession If you sell or transfer all or part the property within 1 year after you move in, you may lose some of the concession.
      First home owner grant You can sell or transfer the property after living there continuously for 6 months.

      Renting the property

      Type of concession or grant Requirements
      First home concession and first home (new home) concession You can’t rent the property out before moving in.

      Exception: The vendor or an existing tenant may remain in possession for up to 6 months after the transfer date or the end of their lease—whichever is the earliest.
      First home vacant land concession You can’t rent the property out before moving in.
      First home owner grant You can rent the property out before moving in.

      Type of concession or grant Requirements
      First home concession and first home (new home) concession You can lease, rent or otherwise grant exclusive possession of part of the property if the lease arrangement starts on or after 10 September 2024 and you continue to live in the property.

      Where the lease arrangement starts before 10 September 2024, you may lose the concession.
      First home vacant land concession You can lease, rent or otherwise grant exclusive possession of part of the property if the lease arrangement starts on or after 10 September 2024 and you continue to live in the property.

      Where the lease arrangement starts before 10 September 2024, you may lose the concession.
      First home owner grant You can rent out 1 or more rooms in the house or a granny flat during your 6-month residency period, as long as this arrangement doesn’t affect your use of the home.

      Type of concession or grant Requirements
      First home concession and first home (new home) concession You can’t lease, rent or otherwise grant exclusive possession of all the property within 1 year after you move into the property.
      First home vacant land concession You can’t lease, rent or otherwise grant exclusive possession of all the property within 1 year after you move into the property.
      First home owner grant You can rent all of the property after living there continuously for 6 months.

      Losing the concession or grant

      Type of concession or grant Requirements
      First home concession and first home (new home) concession You will lose all or part of the concession if you:

      • don’t move into the residence within 1 year of the transfer date
        Transfer date

        The date you’re entitled to possess the property.

        This is usually the date of settlement or the date the land is vested in your name.

        See the public ruling on concessions for home and first homes (DA085.1).
      • sell or transfer all or part of the property before moving in, or within 1 year of moving in
      • lease or otherwise grant exclusive possession of all the property before moving in, or within 1 year of moving in
      • lease or otherwise grant exclusive possession of part of the property within 1 year of moving in (if the lease arrangement started before 10 September 2024)
      • demolish an existing home without first living there
      First home vacant land concession You will lose all or part of the concession if you:

      • don’t build your first home on the land and move in within 2 years of the transfer date
        Transfer date

        The date you’re entitled to possess the property.

        This is usually the date of settlement or the date the land is vested in your name.

        See the public ruling on concessions for home and first homes (DA085.1).
      • sell or transfer all or part of the property before moving in, or within 1 year of moving in
      • lease or otherwise grant exclusive possession of all the property before moving in, or within 1 year of moving in
      • lease or otherwise grant exclusive possession of part of the property within 1 year of moving in (if the lease arrangement started before 10 September 2024).
      First home owner grant You may have to repay the grant if you:

      • don’t move into the home within 1 year of buying it
      • don’t live in the home as your principal place of residence for 6 months continuously.

      Eligibility

      Type of concession or grant Requirements
      First home concession and first home (new home) concession You do not have to be an Australian citizen or permanent resident.
      First home vacant land concession You do not have to be an Australian citizen or permanent resident.
      First home owner grant You must be an Australian citizen or permanent resident (or applying with someone who is).

      A permanent resident holds a permanent visa, or is a New Zealand citizen with a special category visa.

      Type of concession or grant Requirements
      First home concession and first home (new home) concession You are not eligible if you’ve held an interest in a residence
      Interest in a residence

      Typically, you have held an interest (or share) if you have ever owned a house, apartment, unit or other residence anywhere in the world.

      It doesn’t matter if you owned the residence solely or jointly (with others in equal or unequal shares), or there was a mortgage over it.

      You are not considered to have held an interest if you:

      • held the property as trustee for somebody else
      • leased a property and paid a bond and rent only
      • lent money and had it secured by way of mortgage, charge, etc.

      Other proprietary interests might also exclude you from claiming the first home concession or first home vacant land concession.

      You may wish to seek independent legal advice.

       anywhere in Australia or overseas.

      • You might be eligible for a home concession instead.
      • If you’re acquiring a home with someone else, you might be eligible for different home concessions.
      First home vacant land concession You are not eligible if you’ve held an interest in a residence
      Interest in a residence

      Typically, you have held an interest (or share) if you have ever owned a house, apartment, unit or other residence anywhere in the world.

      It doesn’t matter if you owned the residence solely or jointly (with others in equal or unequal shares), or there was a mortgage over it.

      You are not considered to have held an interest if you:

      • held the property as trustee for somebody else
      • leased a property and paid a bond and rent only
      • lent money and had it secured by way of mortgage, charge, etc.

      Other proprietary interests might also exclude you from claiming the first home concession or first home vacant land concession.

      You may wish to seek independent legal advice.

       anywhere in Australia or overseas.

      If you’re acquiring vacant land with someone else, the concession benefits will only apply to the value of your interest in the property.
      First home owner grant You are not eligible for the grant if you or your spouse owned residential property in Australia:

      • on or after 1 July 2000 that you lived in
      • before 1 July 2000, whether you lived in it or not.

      Type of concession or grant Requirements
      First home concession and first home (new home) concession Yes. You can get the concession if you meet the eligibility criteria. The concession benefits will only apply to the value of your interest acquired in the home.

      Your spouse might be eligible for a home concession instead of one of the first home concessions.
      First home vacant land concession Yes. You can get the concession if you meet the eligibility criteria. The concession benefits will only apply to the value of your interest acquired in the vacant land.
      First home owner grant No. You are not eligible for the grant if your spouse has received the grant before in any state or territory of Australia.

      Type of concession or grant Requirements
      First home concession
      Yes, but the home must be your first residence
      Residence

      A building or part of a building in Queensland that is:

      • fixed to land
      • designed, or approved by a local government, for human habitation by a single family unit
      • used for residential purposes.
       that you are buying.
      First home (new home) concession No. This concession is only available for a new home; that is:

      • a home that has not been previously occupied or sold as a place of residence

      or

      • a substantially renovated home.
        Substantially renovated home

        A substantially renovated home is where:

        • the sale or lease of the home under the transaction is, under the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth), a taxable supply as a sale or supply of new residential premises as defined under section 40-75(1)(b) of that Act
        • the home, as renovated, has not been previously occupied or sold as a place of residence.
      First home owner grant No. The grant is only available for new homes; that is:

      • a home that has not been previously occupied or sold as a place of residence

      or

      Type of concession or grant Requirements
      First home concession and first home (new home) concession No. You must be the registered owner of the land to claim the concession.
      First home vacant land concession No. You must be the registered owner of the land to claim the concession.
      First home owner grant You may be eligible for a grant if you build a detached dwelling for yourself on a relative’s land. The contract to build must be in your name.

      Exceptions

      Type of concession or grant Requirements
      First home concession and first home (new home) concession You might not lose the concession if you can’t occupy the home because of an intervening event.
      Intervening event (home concessions)

      Any of the following:

      • a natural disaster (including fire or flood)
      • the death or incapacity of a transferee or lessee who was granted the home concession
      • another event prescribed under a regulation.

      See Schedule 6 of the Duties Act 2001 for a full definition.

      You must apply in writing to the Commissioner of State Revenue.
      First home vacant land concession You might not lose the concession if you can’t occupy the home because of an intervening event.

      You must apply in writing to the Commissioner of State Revenue.
      First home owner grant We may approve the grant in special circumstances if you:

      • are under 18 years of age.
      • move into the home after 1 year.
      • live in the home for less than 6 months.
      Last updated: 12 August 2025