How much is stamp duty on a car swap in Queensland?

How transfer duty works in a swap

In a vehicle swap, each transfer is treated independently for duty purposes. If you are receiving a vehicle worth $25,000, you pay duty on $25,000. Your swap partner pays duty on the vehicle they are receiving, at the same rate schedule.

Current duty rates (QLD)

As published by the Queensland Revenue Office: - 3% of the dutiable value up to $100,000 - 5% of the dutiable value above $100,000

Always verify the current rate at the Queensland Revenue Office website (revenue.qld.gov.au) before completing your transfer, as rates are subject to change.

Example calculation

If you receive a vehicle with an agreed market value of $30,000: - Duty = 3% × $30,000 = $900

This is paid separately from the transfer fee. The transfer registration fee (approximately $60 as at April 2026 — verify at tmr.qld.gov.au) is a separate charge paid to TMR.

Dutiable value

The dutiable value is the greater of the agreed consideration (the value both parties placed on the vehicle in the swap) and the vehicle's market value as assessed by the Queensland Revenue Office. If your agreed value is significantly below market value, the revenue office may assess duty on the higher market value.

When duty is paid

Transfer duty is paid when you lodge the transfer of registration with TMR. TMR collects the duty on behalf of the Queensland Revenue Office at the point of registration transfer.

Other states

Other states apply their own duty rates and thresholds. If your swap crosses state lines (e.g. a Queensland resident swapping with a NSW resident), seek advice on which state's duty applies. Generally duty follows where the vehicle is registered and transferred.