{"id":17,"date":"2026-03-05T23:01:46","date_gmt":"2026-03-05T13:01:46","guid":{"rendered":"http:\/\/www.abkj.com.au\/resources\/?p=17"},"modified":"2026-03-06T18:13:33","modified_gmt":"2026-03-06T08:13:33","slug":"inheritance-tax-in-queensland","status":"publish","type":"post","link":"https:\/\/www.abkj.com.au\/articles\/inheritance-tax-in-queensland\/","title":{"rendered":"Inheritance Tax in Queensland"},"content":{"rendered":"<p>An often overlooked issue when preparing a Will is the applicability of any taxes when the estate is distributed.<\/p>\n<p>While inheritance tax or death tax does not apply in Queensland, other federal and state taxes such as Capital Gains Tax and Transfer Duty (Stamp Duty) can affect your estate.<\/p>\n<p>When <a href=\"https:\/\/www.abkj.com.au\/wills-estates-gold-coast.html\">preparing your Will<\/a>, it is important to discuss with your lawyer and financial planner the appropriate estate planning strategies that will minimise any applicable taxes related to your assets and the effect they may have on your beneficiaries.<\/p>\n<h2><strong>Key Takeaways<\/strong><\/h2>\n<ul>\n<li>Inheritance tax or death tax does not apply in Queensland.<\/li>\n<li>Other taxes may still affect an estate, including Capital Gains Tax, Transfer Duty (Stamp Duty) and land tax.<\/li>\n<li>A CGT event can arise where a Will directs property to be sold, transferred to a beneficiary, or distributed to a non-resident beneficiary.<\/li>\n<li>In Queensland, a general exemption usually applies to property transferred to beneficiaries under a Will, but later transfers may attract stamp duty.<\/li>\n<li>Careful estate planning with legal and financial advice can help minimise tax consequences for beneficiaries.<\/li>\n<\/ul>\n<h2>Capital Gains Tax<\/h2>\n<p>Capital Gains Tax (CGT) in Australia essentially revolves around the concept of a \u2018CGT event\u2019. CGT events are the different types of transactions that may result in a capital gain or loss, for example when an asset such as property is transferred.<\/p>\n<p>When it comes to a Will, a CGT event can arise in several instances:<\/p>\n<ol>\n<li>If your Will directs that a particular property is to be sold upon your death, then a CGT event will arise and your Estate will be liable for any applicable capital gains tax. An exemption will apply however in the event that:\n<ul>\n<li>The property is your primary residence; and<\/li>\n<li>The beneficiary disposes of its ownership interest of the property within two (2) years of your death;<\/li>\n<\/ul>\n<\/li>\n<li>If your Estate Will directs that a particular property is to be transferred to a nominated beneficiary, then a CGT event will arise when your beneficiary subsequently transfers the property. Please note, however, that the acquisition price for the CGT event is calculated from when you acquired the property, not when your beneficiary receives it; and<\/li>\n<li>If your Will directs distribution of property to a foreign resident (known as a non-resident beneficiary) then the normal CGT rollover of assets to beneficiaries does not occur and a taxable CGT event takes place. The taxable capital gain is calculated based on the market value of the assets transferred to the non-resident beneficiary, less its CGT cost base. This can be a problematic issue when dealing with a blended class of beneficiaries (i.e. residents and non-residents) because the estate is assessed for the CGT, which may unfairly reduce the estate assets available for distribution to all residual beneficiaries of the estate.<\/li>\n<\/ol>\n<h2>Stamp Duty and Land Tax<\/h2>\n<p>In relation to stamp duty in QLD, a general exemption applies to properties being transferred to beneficiaries pursuant to the terms of a Will. However, any subsequent transfers will attract stamp duty. For example, consider a situation where your Will directs the sale of your family home for the specific benefit of one of your children. Another of your children may wish to purchase the property (it is, after all, the family home). Stamp duty will be payable on the sale of the property from your Estate to that child.<\/p>\n<p>Land tax will also be paid out of your estate, so it is important that the administrator of your estate obtains a land tax clearance certificate before transferring any property to a beneficiary. This will confirm that all land tax is up to date and that the property is clear of any previous land tax assessments, penalties and interest.<\/p>\n<h2>Get Help from Experienced Lawyers<\/h2>\n<p>Whilst inheritance tax is not payable in Queensland, you should make sure that your Will effectively provides for your intended estate planning objectives.<\/p>\n<p>Should you want some advice in this regard, or should you have any concerns about the applicability of capital gains tax or stamp duty on your estate, please do not hesitate to contact our <a href=\"https:\/\/www.abkj.com.au\/wills-estates-gold-coast.html\">Will &amp; Estate lawyers<\/a>. Call (07) 5532 3199 or <a href=\"https:\/\/www.abkj.com.au\/contact-us.html\">submit an online enquiry<\/a>.<\/p>\n<p>Content by <a href=\"https:\/\/www.abkj.com.au\/tony-kyle.html\" rel=\"noopener\">Anthony Kyle<\/a><\/p>\n<h2><strong>Frequently Asked Questions<\/strong><\/h2>\n<h3><strong>Is there inheritance tax in Queensland?<\/strong><\/h3>\n<p>No. The page explains that inheritance tax, also referred to as death tax, does not apply in Queensland.<\/p>\n<h3><strong>Can Capital Gains Tax affect an estate in Queensland?<\/strong><\/h3>\n<p>Yes. The article explains that Capital Gains Tax may apply where a CGT event occurs, including where property is sold or later transferred in accordance with a Will.<\/p>\n<h3><strong>When can a CGT event arise under a Will?<\/strong><\/h3>\n<p>The page outlines that a CGT event may arise if a Will directs a property to be sold, transferred to a nominated beneficiary, or distributed to a non-resident beneficiary.<\/p>\n<h3><strong>Does stamp duty apply when property is transferred under a Will in Queensland?<\/strong><\/h3>\n<p>A general exemption usually applies where property is transferred to beneficiaries pursuant to the terms of a Will. However, the article notes that later transfers may attract stamp duty.<\/p>\n<h3><strong>What is a land tax clearance certificate in estate administration?<\/strong><\/h3>\n<p>The page explains that the administrator of an estate should obtain a land tax clearance certificate before transferring property to a beneficiary, to confirm land tax is up to date and there are no outstanding assessments, penalties or interest attached to the property.<\/p>\n<h3><strong>Why should tax issues be considered when preparing a Will?<\/strong><\/h3>\n<p>Because even though inheritance tax does not apply in Queensland, other taxes may affect the estate and reduce what is ultimately available to beneficiaries. The article recommends discussing estate planning strategies with a lawyer and financial planner.<\/p>\n<!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content -->","protected":false},"excerpt":{"rendered":"<p>An often overlooked issue when preparing a Will is the applicability of any taxes when the estate is distributed. While inheritance tax or death tax does not apply in Queensland, other federal and state taxes such as Capital Gains Tax and Transfer Duty (Stamp Duty) can affect your estate. When preparing your Will, it is important to discuss with your lawyer and financial planner the appropriate estate planning strategies that will minimise any applicable taxes related to your assets and the effect they may have on your beneficiaries. Key Takeaways Inheritance tax or death tax does not apply in Queensland&#8230;. <a class=\"more-link\" href=\"https:\/\/www.abkj.com.au\/articles\/inheritance-tax-in-queensland\/\">Continue Reading<\/a><!-- AddThis Advanced Settings generic via filter on wp_trim_excerpt --><!-- AddThis Share Buttons generic via filter on wp_trim_excerpt --><\/p>\n","protected":false},"author":1,"featured_media":171,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-17","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-wills-estate-law"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Inheritance Tax in Queensland | ABKJ Lawyers<\/title>\n<meta name=\"description\" content=\"Inheritance tax does not apply in Queensland, but CGT, stamp duty and land tax may still affect your estate. Learn what to consider when preparing a Will.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.abkj.com.au\/articles\/inheritance-tax-in-queensland\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Inheritance Tax in Queensland | ABKJ Lawyers\" \/>\n<meta property=\"og:description\" content=\"Inheritance tax does not apply in Queensland, but CGT, stamp duty and land tax may still affect your estate. Learn what to consider when preparing a Will.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.abkj.com.au\/articles\/inheritance-tax-in-queensland\/\" \/>\n<meta property=\"og:site_name\" content=\"ABKJ Lawyers\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-05T13:01:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-06T08:13:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.abkj.com.au\/articles\/wp-content\/uploads\/2014\/12\/shutterstock_2644097571.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"665\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"ABKJ Lawyers\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":[\"Article\",\"BlogPosting\"],\"@id\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/inheritance-tax-in-queensland\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/inheritance-tax-in-queensland\\\/\"},\"author\":{\"name\":\"ABKJ Lawyers\",\"@id\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/#\\\/schema\\\/person\\\/7a0388e87b110146bbceed1063911684\"},\"headline\":\"Inheritance Tax in Queensland\",\"datePublished\":\"2026-03-05T13:01:46+00:00\",\"dateModified\":\"2026-03-06T08:13:33+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/inheritance-tax-in-queensland\\\/\"},\"wordCount\":939,\"image\":{\"@id\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/inheritance-tax-in-queensland\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/wp-content\\\/uploads\\\/2014\\\/12\\\/shutterstock_2644097571.jpg\",\"articleSection\":[\"Wills &amp; Estate Law\"],\"inLanguage\":\"en-AU\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/inheritance-tax-in-queensland\\\/\",\"url\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/inheritance-tax-in-queensland\\\/\",\"name\":\"Inheritance Tax in Queensland | ABKJ Lawyers\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/inheritance-tax-in-queensland\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/inheritance-tax-in-queensland\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/wp-content\\\/uploads\\\/2014\\\/12\\\/shutterstock_2644097571.jpg\",\"datePublished\":\"2026-03-05T13:01:46+00:00\",\"dateModified\":\"2026-03-06T08:13:33+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/#\\\/schema\\\/person\\\/7a0388e87b110146bbceed1063911684\"},\"description\":\"Inheritance tax does not apply in Queensland, but CGT, stamp duty and land tax may still affect your estate. Learn what to consider when preparing a Will.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/inheritance-tax-in-queensland\\\/#breadcrumb\"},\"inLanguage\":\"en-AU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/inheritance-tax-in-queensland\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-AU\",\"@id\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/inheritance-tax-in-queensland\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/wp-content\\\/uploads\\\/2014\\\/12\\\/shutterstock_2644097571.jpg\",\"contentUrl\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/wp-content\\\/uploads\\\/2014\\\/12\\\/shutterstock_2644097571.jpg\",\"width\":1000,\"height\":665,\"caption\":\"commercial lease\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/inheritance-tax-in-queensland\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Inheritance Tax in Queensland\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/#website\",\"url\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/\",\"name\":\"ABKJ Lawyers\",\"description\":\"Legal Advice\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-AU\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.abkj.com.au\\\/articles\\\/#\\\/schema\\\/person\\\/7a0388e87b110146bbceed1063911684\",\"name\":\"ABKJ Lawyers\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-AU\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8debf5515e7c3f68b65e2316e9c144bd12703ece843a4531fbefd8869cceabbf?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8debf5515e7c3f68b65e2316e9c144bd12703ece843a4531fbefd8869cceabbf?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8debf5515e7c3f68b65e2316e9c144bd12703ece843a4531fbefd8869cceabbf?s=96&d=mm&r=g\",\"caption\":\"ABKJ Lawyers\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Inheritance Tax in Queensland | ABKJ Lawyers","description":"Inheritance tax does not apply in Queensland, but CGT, stamp duty and land tax may still affect your estate. Learn what to consider when preparing a Will.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.abkj.com.au\/articles\/inheritance-tax-in-queensland\/","og_locale":"en_US","og_type":"article","og_title":"Inheritance Tax in Queensland | ABKJ Lawyers","og_description":"Inheritance tax does not apply in Queensland, but CGT, stamp duty and land tax may still affect your estate. Learn what to consider when preparing a Will.","og_url":"https:\/\/www.abkj.com.au\/articles\/inheritance-tax-in-queensland\/","og_site_name":"ABKJ Lawyers","article_published_time":"2026-03-05T13:01:46+00:00","article_modified_time":"2026-03-06T08:13:33+00:00","og_image":[{"width":1000,"height":665,"url":"https:\/\/www.abkj.com.au\/articles\/wp-content\/uploads\/2014\/12\/shutterstock_2644097571.jpg","type":"image\/jpeg"}],"author":"ABKJ Lawyers","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":["Article","BlogPosting"],"@id":"https:\/\/www.abkj.com.au\/articles\/inheritance-tax-in-queensland\/#article","isPartOf":{"@id":"https:\/\/www.abkj.com.au\/articles\/inheritance-tax-in-queensland\/"},"author":{"name":"ABKJ Lawyers","@id":"https:\/\/www.abkj.com.au\/articles\/#\/schema\/person\/7a0388e87b110146bbceed1063911684"},"headline":"Inheritance Tax in Queensland","datePublished":"2026-03-05T13:01:46+00:00","dateModified":"2026-03-06T08:13:33+00:00","mainEntityOfPage":{"@id":"https:\/\/www.abkj.com.au\/articles\/inheritance-tax-in-queensland\/"},"wordCount":939,"image":{"@id":"https:\/\/www.abkj.com.au\/articles\/inheritance-tax-in-queensland\/#primaryimage"},"thumbnailUrl":"https:\/\/www.abkj.com.au\/articles\/wp-content\/uploads\/2014\/12\/shutterstock_2644097571.jpg","articleSection":["Wills &amp; Estate Law"],"inLanguage":"en-AU"},{"@type":"WebPage","@id":"https:\/\/www.abkj.com.au\/articles\/inheritance-tax-in-queensland\/","url":"https:\/\/www.abkj.com.au\/articles\/inheritance-tax-in-queensland\/","name":"Inheritance Tax in Queensland | ABKJ Lawyers","isPartOf":{"@id":"https:\/\/www.abkj.com.au\/articles\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.abkj.com.au\/articles\/inheritance-tax-in-queensland\/#primaryimage"},"image":{"@id":"https:\/\/www.abkj.com.au\/articles\/inheritance-tax-in-queensland\/#primaryimage"},"thumbnailUrl":"https:\/\/www.abkj.com.au\/articles\/wp-content\/uploads\/2014\/12\/shutterstock_2644097571.jpg","datePublished":"2026-03-05T13:01:46+00:00","dateModified":"2026-03-06T08:13:33+00:00","author":{"@id":"https:\/\/www.abkj.com.au\/articles\/#\/schema\/person\/7a0388e87b110146bbceed1063911684"},"description":"Inheritance tax does not apply in Queensland, but CGT, stamp duty and land tax may still affect your estate. Learn what to consider when preparing a Will.","breadcrumb":{"@id":"https:\/\/www.abkj.com.au\/articles\/inheritance-tax-in-queensland\/#breadcrumb"},"inLanguage":"en-AU","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.abkj.com.au\/articles\/inheritance-tax-in-queensland\/"]}]},{"@type":"ImageObject","inLanguage":"en-AU","@id":"https:\/\/www.abkj.com.au\/articles\/inheritance-tax-in-queensland\/#primaryimage","url":"https:\/\/www.abkj.com.au\/articles\/wp-content\/uploads\/2014\/12\/shutterstock_2644097571.jpg","contentUrl":"https:\/\/www.abkj.com.au\/articles\/wp-content\/uploads\/2014\/12\/shutterstock_2644097571.jpg","width":1000,"height":665,"caption":"commercial lease"},{"@type":"BreadcrumbList","@id":"https:\/\/www.abkj.com.au\/articles\/inheritance-tax-in-queensland\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.abkj.com.au\/articles\/"},{"@type":"ListItem","position":2,"name":"Inheritance Tax in Queensland"}]},{"@type":"WebSite","@id":"https:\/\/www.abkj.com.au\/articles\/#website","url":"https:\/\/www.abkj.com.au\/articles\/","name":"ABKJ Lawyers","description":"Legal Advice","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.abkj.com.au\/articles\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-AU"},{"@type":"Person","@id":"https:\/\/www.abkj.com.au\/articles\/#\/schema\/person\/7a0388e87b110146bbceed1063911684","name":"ABKJ Lawyers","image":{"@type":"ImageObject","inLanguage":"en-AU","@id":"https:\/\/secure.gravatar.com\/avatar\/8debf5515e7c3f68b65e2316e9c144bd12703ece843a4531fbefd8869cceabbf?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/8debf5515e7c3f68b65e2316e9c144bd12703ece843a4531fbefd8869cceabbf?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8debf5515e7c3f68b65e2316e9c144bd12703ece843a4531fbefd8869cceabbf?s=96&d=mm&r=g","caption":"ABKJ Lawyers"}}]}},"_links":{"self":[{"href":"https:\/\/www.abkj.com.au\/articles\/wp-json\/wp\/v2\/posts\/17","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.abkj.com.au\/articles\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.abkj.com.au\/articles\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.abkj.com.au\/articles\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.abkj.com.au\/articles\/wp-json\/wp\/v2\/comments?post=17"}],"version-history":[{"count":4,"href":"https:\/\/www.abkj.com.au\/articles\/wp-json\/wp\/v2\/posts\/17\/revisions"}],"predecessor-version":[{"id":1557,"href":"https:\/\/www.abkj.com.au\/articles\/wp-json\/wp\/v2\/posts\/17\/revisions\/1557"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.abkj.com.au\/articles\/wp-json\/wp\/v2\/media\/171"}],"wp:attachment":[{"href":"https:\/\/www.abkj.com.au\/articles\/wp-json\/wp\/v2\/media?parent=17"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.abkj.com.au\/articles\/wp-json\/wp\/v2\/categories?post=17"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.abkj.com.au\/articles\/wp-json\/wp\/v2\/tags?post=17"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}