Who pays land tax in Queensland, how much and when — with a calculator for individuals, companies, trusts and foreign owners. Figures checked against the Land Tax Act and Queensland Revenue Office in November 2026.
Estimate your land taxLand tax for 2026–27 is assessed on the Queensland land you own at midnight on 30 June 2026. It applies once the total taxable value of that land reaches the threshold for your type of owner:
| Owner | Land tax applies from |
|---|---|
| Individuals, and trustees of special disability trusts | $600,000 |
| Companies and other trustees, including super funds | $350,000 |
| Absentees | $350,000, plus the 3% surcharge |
| Foreign companies and trustees of foreign trusts | $350,000, plus the 3% surcharge |
The threshold is applied to all your taxable land together, not to each lot. Your principal place of residence is usually exempt and left out of the total.
Enter the total taxable value of your Queensland land: for each parcel, the lesser of its current statutory value and its three-year average, then added together (your share only for land owned jointly). Your assessment notice shows these figures. Leave out land that is exempt, such as a home that qualifies for the home exemption. Nothing you enter leaves your browser.
Enter a land value to see the 2026–27 land tax.
| Total taxable value | Land tax |
|---|---|
| Less than $600,000 | Nil |
| $600,000 to less than $1,000,000 | $500 plus 1 cents for each $1 over $600,000 |
| $1,000,000 to less than $3,000,000 | $4,500 plus 1.65 cents for each $1 over $1,000,000 |
| $3,000,000 to less than $5,000,000 | $37,500 plus 1.25 cents for each $1 over $3,000,000 |
| $5,000,000 to less than $10,000,000 | $62,500 plus 1.75 cents for each $1 over $5,000,000 |
| $10,000,000 or more | $150,000 plus 2.25 cents for each $1 over $10,000,000 |
| Total taxable value | Land tax |
|---|---|
| Less than $350,000 | Nil |
| $350,000 to less than $2,250,000 | $1,450 plus 1.7 cents for each $1 over $350,000 |
| $2,250,000 to less than $5,000,000 | $33,750 plus 1.5 cents for each $1 over $2,250,000 |
| $5,000,000 to less than $10,000,000 | $75,000 plus 2.25 cents for each $1 over $5,000,000 |
| $10,000,000 or more | $187,500 plus 2.75 cents for each $1 over $10,000,000 |
| Total taxable value | Land tax |
|---|---|
| Less than $350,000 | Nil |
| $350,000 to less than $2,250,000 | $1,450 plus 1.7 cents for each $1 over $350,000 |
| $2,250,000 to less than $5,000,000 | $33,750 plus 1.5 cents for each $1 over $2,250,000 |
| $5,000,000 to less than $10,000,000 | $75,000 plus 2 cents for each $1 over $5,000,000 |
| $10,000,000 or more | $175,000 plus 2.5 cents for each $1 over $10,000,000 |
Absentees, foreign companies and trustees of foreign trusts also pay a surcharge of 3 cents for each $1 of taxable value over $350,000. An absentee is a foreign individual who does not hold a permanent visa and does not usually live in Australia, so Australian citizens and permanent visa holders living overseas are not absentees. A company is foreign if it is incorporated outside Australia, or if foreign persons and their related persons have at least a 50% controlling interest; a trust is foreign if they hold at least 50% of the trust interests, with special rules for discretionary trusts. Check QRO’s foreign company and trust rules if you are unsure. Worked example: an individual with $1.2 million of taxable land pays $4,500 plus 1.65 cents on $200,000, a total of $7,800.
Land tax uses the statutory land value set each year by the Valuer-General, not the market value of the property, so buildings are not counted. For each parcel, the taxable value is the lesser of this year’s statutory value and the average of this year’s and the previous two years’ values; the parcels are then added together. Where a parcel has no earlier values, for example after a subdivision, Queensland Revenue Office applies an averaging factor instead (0.91 for 30 June 2026).
An individual’s principal place of residence is generally exempt, but only one home at a time, held in your own name rather than as a trustee, and occupied by 30 June. Absentees cannot claim it, and the exemption usually has to be applied for. Renting out a room or granny flat can still qualify if the tenant lives there, does not sublet, the leased area is no more than half the residential floor area and the rent is at or below market. If business or rental use becomes substantial, part of the land can become taxable. Queensland Revenue Office expects you to tell it about changes in use.
Assessment notices generally start issuing in August. Payment is due 90 days after the notice is issued, or you can register within 35 days to pay in three equal direct debits. Check the notice for every property and the ownership details, tell Queensland Revenue Office promptly if anything is wrong, and lodge any objection within 60 days of the issue date.
Who owns investment land changes the threshold, the rates and the surcharge, and it interacts with income tax, CGT and stamp duty. Before buying in a company or trust, or moving land between entities, compare the after-tax position. See business structuring, tax accountants on the Gold Coast or ask us.
Send us the assessment notice, the owners of each property and how each one is used. We check the exemptions, the averaging and the ownership structure, from our Southport office.
FAQ
For 2026–27, land tax applies when the total taxable value of your Queensland land is $600,000 or more for an individual, and $350,000 or more for companies, most trustees and absentees. Your home is usually exempt and excluded from that total. The threshold is tested on land you own at midnight on 30 June, using values averaged over three years.
It depends on the total taxable value of all your taxable Queensland land, not each property. An individual with taxable land worth $1.2 million in total pays $7,800 for 2026–27: $4,500 plus 1.65 cents for each dollar over $1 million. The same land held in a company or trust would cost more, because their threshold is lower and rates differ.
The land value, not the market value of the house. Queensland Revenue Office uses the statutory land value set by the Valuer-General, then, for each parcel, takes the lesser of this year’s value and the average of the last three years. Averaging smooths sharp rises in land values. Buildings and improvements are not included.
Usually not, if business use is incidental, such as a home office. If business or rental use becomes substantial, part of the land can become taxable, apportioned by floor area and time. Queensland Revenue Office looks at factors like tenancies, staff on site and business income over $30,000. You must tell QRO about changes in use.
Payment is due 90 days after the assessment notice is issued. Notices generally start going out in August and continue for several months. You can register within 35 days of issue to pay in three equal direct debits instead. If the assessment looks wrong, objections must be lodged within 60 days.