Transfer duty exemptions

Some transactions are exempt from transfer (stamp) duty if they meet specific criteria. Common exemptions include property transfers due to a person’s death (such as through a will or intestacy), transfers between spouses following a divorce or separation, and certain small business restructures.

Each exemption type has its own eligibility requirements and supporting documentation.

Generally, no. Transfer (stamp) duty still applies to gifted properties, even if no money is exchanged. The duty is usually calculated based on the property’s market value, not the amount paid. However, in limited cases—such as certain family law or deceased estate transfers—specific exemptions may apply if the criteria are met.

To apply for a transfer (stamp) duty exemption, you’ll need to complete the relevant exemption form and provide supporting documents that prove you meet the eligibility criteria (such as a will, court order, or business records). These must be submitted when you lodge your transaction with Queensland Revenue Office, either directly or through your solicitor or conveyancer.

Learn about what to lodge for transfer duty.

Yes, some corporate restructures—such as mergers, demergers or internal transfers of property between related companies—may be eligible for a transfer (stamp) duty exemption under Queensland’s corporate reconstruction and consolidation rules.

To qualify, the restructure must meet specific conditions set by Queensland Revenue Office, and detailed documentation must be provided to support the exemption claim.

Find out about the:

• corporate reconstruction exemption
• small business restructures exemption.

Yes, charitable organisations may be exempt from paying transfer (stamp) duty if the property is being acquired solely for charitable purposes and the transaction meets the eligibility criteria set by Queensland Revenue Office (QRO).

The organisation must be registered with QRO as a charity and provide evidence that the property will be used to advance its charitable objectives.

Find out how to register as a charitable institution with QRO.