Land tax calculator

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.

$600k individual threshold 3% absentee surcharge PPOR exempt

01 —INPUTS

Ownership type

Individual threshold is $600,000.

Owner status

Absentee owners pay an additional 3% surcharge on land above $350,000.

Properties(1)

Land tax is calculated on the combined unimproved value of all your taxable land in QLD. Your principal place of residence is usually exempt.

Property 1

02 —RESULTS

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Enter your property land values to calculate your land tax.

You can find the unimproved land value on your council rates notice.

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QLD land tax rates 2025-26 — Individuals

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

Companies and trusts + absentee surcharge

Companies and trustees pay at higher rates with a lower $350,000 threshold.

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: additional 3% on taxable value above $350,000 for individuals not ordinarily residing in Australia, and foreign companies/trusts.

FAQ

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 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.

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.

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.

Tax Accuracy & Sources

Reviewed: March 2026 · Tax year: 2025-26

Estimates Queensland land tax based on total taxable land value. It does not cover exempt land, grouping provisions, or part-year adjustments.

Queensland Revenue Office — Land Tax

QLD Land Tax Guides

See pre-calculated land tax on common land values and compare nearby thresholds.

Open QLD land tax guide