QLD Land Tax Calculator 2025-26
Calculate your annual Queensland land tax based on the total taxable value of your investment properties. Uses Queensland Revenue Office (QRO) rates assessed as at 30 June each year.
Individual threshold is $600,000.
Absentee owners pay an additional 3% surcharge on land above $350,000.
Land tax is calculated on the combined unimproved value of all your taxable land in QLD. Your principal place of residence is usually exempt.
Enter your property land values to calculate your land tax.
You can find the unimproved land value on your council rates notice.
QLD land tax rates 2025-26 — Individuals
The following rates apply to individuals who own taxable land in Queensland. Your principal place of residence is exempt.
| Total taxable land value | Tax payable |
|---|---|
| $0 – $599,999 | Nil |
| $600,000 – $999,999 | $500 + 1% of value above $600,000 |
| $1,000,000 – $2,999,999 | $4,500 + 1.65% of value above $1,000,000 |
| $3,000,000 – $4,999,999 | $37,500 + 1.25% of value above $3,000,000 |
| $5,000,000 – $9,999,999 | $62,500 + 1.75% of value above $5,000,000 |
| $10,000,000 and over | $150,000 + 2.25% of value above $10,000,000 |
QLD land tax rates 2025-26 — Companies and trusts
Companies and trustees pay land tax at higher rates with a lower tax-free threshold of $350,000.
| Total taxable land value | Tax payable |
|---|---|
| $0 – $349,999 | Nil |
| $350,000 – $2,249,999 | $1,450 + 1.7% of value above $350,000 |
| $2,250,000 – $4,999,999 | $33,750 + 1.5% of value above $2,250,000 |
| $5,000,000 – $9,999,999 | $75,000 + 2.25% of value above $5,000,000 |
| $10,000,000 and over | $187,500 + 2.75% of value above $10,000,000 |
Absentee owner surcharge
Absentee owners—individuals who do not ordinarily reside in Australia, or foreign companies and trusts—pay an additional surcharge of 3% on the taxable value of their land above $350,000. This surcharge is in addition to the standard land tax rates.
Understanding QLD land tax
Queensland land tax is assessed by the Queensland Revenue Office (QRO) based on the taxable value of land you own at midnight on 30 June each year. The taxable value is the unimproved value of the land—the value of the land itself without any buildings, structures, or improvements.
Unlike NSW, which uses a 3-year averaging system, Queensland uses the land valuation issued by the Valuer-General for the relevant year. You can find your land's taxable value on:
- Your council rates notice
- The Queensland Government land valuation website
- Your QRO land tax assessment notice
Exempt land in Queensland
The following types of land are generally exempt from QLD land tax:
- Principal place of residence – Your home where you live
- Primary production land – Land used for farming, grazing, or other primary production
- Moveable dwelling parks – Land used for caravan parks and similar purposes
- Retirement villages – Land used for retirement village purposes
- Charities and non-profits – Land owned and used by eligible organisations
Frequently asked questions
What is the QLD land tax threshold for 2025-26?
For individuals, the tax-free threshold is $600,000. For companies and trustees, the threshold is lower at $350,000. You only pay land tax if the total taxable value of your Queensland land exceeds the relevant threshold.
Is my home subject to land tax in Queensland?
No. Your principal place of residence (PPOR) is exempt from land tax in Queensland. Land tax only applies to investment properties, vacant land, and other non-exempt holdings.
When is the QLD land tax assessment date?
Queensland land tax is assessed based on land ownership at midnight on 30 June each year. The Queensland Revenue Office issues assessments after this date, and payment is due as specified on your assessment notice.
Do companies and trusts pay more land tax?
Yes. Companies and trustees have a lower tax-free threshold of $350,000 compared to $600,000 for individuals. They also pay higher marginal rates at each bracket, resulting in significantly more land tax for the same total land value.
What is the QLD absentee owner surcharge?
Absentee owners pay an additional 3% surcharge on the taxable value of their land above $350,000. This applies to individuals who do not ordinarily reside in Australia, as well as foreign companies and trusts.
Is QLD land tax deductible for investors?
Yes. If you own investment property in Queensland, land tax is generally deductible as a holding cost against your rental income in your tax return. Consult a tax professional for advice specific to your situation.
QLD Land Tax Guides
See pre-calculated land tax on common land values and compare nearby thresholds.