QLD land tax calculator
Enter your land value to find the yearly land tax in Queensland. Then tell us who owns the land and how it is used.
Queensland land tax basics
The tax-free threshold means land valued below it is not taxed. Land value covers only the land, excluding the house and any other buildings on it.
- Threshold
- $600,000
- The starting rate
- $500 plus 1%
- Date your land is checked
- At midnight 30 June 2026
- The land value used
- On 30 June, the taxable value of all the freehold land you own
The threshold and starting rate above are for the general rates. The trust rates and absentee rates (before the surcharge) further down use their own tables.
Land tax thresholds and rates in Queensland
Only the portion of your land value above where a rate starts is charged at that rate. As an example, 1% equals $1.00 for each $100 of land value above it.
Standard rates
Most land owners are charged these rates.
| Taxable land value | Land tax |
|---|---|
| Up to $599,999 | No tax |
| $600,000 to $999,999 | $500 plus 1% of the value above $600,000 |
| $1,000,000 to $2,999,999 | $4,500 plus 1.65% of the value above $1,000,000 |
| $3,000,000 to $4,999,999 | $37,500 plus 1.25% of the value above $3,000,000 |
| $5,000,000 to $9,999,999 | $62,500 plus 1.75% of the value above $5,000,000 |
| $10,000,000 or more | $150,000 plus 2.25% of the value above $10,000,000 |
Rates for trusts
If land is held in a trust, these rates apply, and a trustee owns that land for other people.
Tax on this scale starts at $350,000, not at the $600,000 threshold used for most owners.
| Taxable land value | Land tax |
|---|---|
| Up to $349,999 | No tax |
| $350,000 to $2,249,999 | $1,450 plus 1.7% of the value above $350,000 |
| $2,250,000 to $4,999,999 | $33,750 plus 1.5% of the value above $2,250,000 |
| $5,000,000 to $9,999,999 | $75,000 plus 2.25% of the value above $5,000,000 |
| $10,000,000 or more | $187,500 plus 2.75% of the value above $10,000,000 |
Absentee rates (before the surcharge)
| Taxable land value | Land tax |
|---|---|
| Up to $349,999 | No tax |
| $350,000 to $2,249,999 | $1,450 plus 1.7% of the value above $350,000 |
| $2,250,000 to $4,999,999 | $33,750 plus 1.5% of the value above $2,250,000 |
| $5,000,000 to $9,999,999 | $75,000 plus 2% of the value above $5,000,000 |
| $10,000,000 or more | $175,000 plus 2.5% of the value above $10,000,000 |
How the Queensland Revenue Office works it out
- For companies, trustees and super funds, land tax is payable from $350,000.
- For absentee individuals, charges start at $350,000 on their own scale, plus the 3% surcharge.
- Land tax applies to individuals when their total taxable value is $600,000 or more at 30 June.
Surcharges for foreign and absentee owners
Surcharges are extra amounts of land tax added to the usual bill. Which owners the surcharge applies to depends on the state: owners from overseas (both people and companies) or absentee owners (owners who are not normally living in Australia).
- For absentee owners, a 3% surcharge applies to the taxable value above the $350,000 threshold.
- For foreign owners, a 3% surcharge applies to the taxable value above the $350,000 threshold.
Land tax in the other states
| State or territory | Threshold | Land tax year |
|---|---|---|
| New South Wales | $1,075,000 | 2026 land tax year |
| Victoria | $50,000 | 2026 land tax year |
| Queensland | $600,000 | 2026-27 |
| Western Australia | $300,000 | 2026-27 |
| South Australia | $936,000 | 2026-27 |
| Tasmania | $125,000 | 2026-27 |
| Australian Capital Territory | No threshold | 2026-27 |
| Northern Territory | No land tax | No land tax |
Sources: Revenue NSW, State Revenue Office Victoria, Queensland Revenue Office, RevenueWA, RevenueSA, State Revenue Office Tasmania, ACT Revenue Office, Territory Revenue Office.