Property investing
Land tax in Queensland
The Queensland land tax threshold, the full rate scale, and worked examples for an investor, checked against the Queensland Revenue Office (QRO)'s own figures.
Key points
- Threshold: $600,000 of total taxable land value for an individual.
- On $800,000 of taxable land an individual pays $2,500 a year at general rates.
- Your own home is generally exempt; an investment property is not.
- Land tax is charged every year you hold the land, not once like stamp duty.
Queensland land tax at a glance
Land tax applies once the total taxable value of the land you own in Queensland reaches $600,000. Your home is generally exempt; the tax falls on land that isn't your home, such as an investment property. The top rate is 2.25% of the value above $10,000,000. (Queensland Revenue Office, verified 7 Aug 2026)
These are the rates QRO currently publishes; its rate page doesn't name a year. Land tax is charged every year you own the land, so on an investment property it is a holding cost, not a one-off cost like stamp duty.
Queensland land tax rates
| Total taxable value | Land tax for the year |
|---|---|
| Under $600,000 | Nil |
| $600,000 to under $1,000,000 | $500 + 1% of the value above $600,000 |
| $1,000,000 to under $3,000,000 | $4,500 + 1.65% of the value above $1,000,000 |
| $3,000,000 to under $5,000,000 | $37,500 + 1.25% of the value above $3,000,000 |
| $5,000,000 to under $10,000,000 | $62,500 + 1.75% of the value above $5,000,000 |
| $10,000,000 and over | $150,000 + 2.25% of the value above $10,000,000 |
Source: the Queensland Revenue Office (QRO) (Queensland Revenue Office, verified 7 Aug 2026).
Worked examples
One owner, Australian resident, general rates, at a total taxable value of $500,000, $800,000, $1,200,000 and $2,000,000. The value is the figure after exemptions and the state's own valuation rules, not the price you paid.
| Total taxable value | Land tax | Working |
|---|---|---|
| $500,000 | $0 | below the threshold: nil |
| $800,000 | $2,500 | $500 + 1% of the $200,000 above $600,000 = $2,500 |
| $1,200,000 | $7,800 | $4,500 + 1.65% of the $200,000 above $1,000,000 = $7,800 |
| $2,000,000 | $21,000 | $4,500 + 1.65% of the $1,000,000 above $1,000,000 = $21,000 |
The same $800,000, owned differently
| Owner | Land tax |
|---|---|
| An individual (general rates) | $2,500 (Queensland Revenue Office, verified 7 Aug 2026) |
| A company or trustee | $9,100 (Queensland Revenue Office, verified 22 Oct 2026) |
| An absentee (absentee rates plus 3% surcharge) | $22,600 (Queensland Revenue Office, verified 22 Oct 2026) |
Checked against the Queensland Revenue Office (QRO)'s own examples
The same scale reproduces every worked example the revenue office publishes on its rate pages, to the dollar:
- $680,000 at general rates: published $1,300, our working gives $1,300 (Queensland Revenue Office, verified 22 Oct 2026)
- $6,400,000 at general rates: published $87,000, our working gives $87,000 (Queensland Revenue Office, verified 22 Oct 2026)
- $6,400,000 at company or trustee rates: published $106,500, our working gives $106,500 (Queensland Revenue Office, verified 22 Oct 2026)
- $760,000 at company or trustee rates: published $8,420, our working gives $8,420 (Queensland Revenue Office, verified 22 Oct 2026)
- $400,000 at absentee rates plus the 3% surcharge: published $3,800, our working gives $3,800 (Queensland Revenue Office, verified 22 Oct 2026)
How the value is worked out
QRO assesses the total taxable value of the freehold land you own at midnight on 30 June, using the Valuer-General's annual valuation, and an individual is liable from $600,000. (Queensland Revenue Office, verified 22 Oct 2026)
Your home
A principal place of residence is generally exempt, with conditions that differ by state. (Queensland Revenue Office, verified 7 Aug 2026) Read the exemption rules on the revenue office's own page before relying on one, especially for a home that is partly rented, owned with others or held in a trust or company.
Foreign owners, trusts and companies
Companies and trustees are liable from $350,000 on a steeper scale, and foreign companies and trustees pay a further 3% surcharge. (Queensland Revenue Office, verified 22 Oct 2026) Absentees are also liable from $350,000 and pay a 3% surcharge on the value above it; QRO's own example of $400,000 comes to $2,300 plus a $1,500 surcharge, $3,800 in all. (Queensland Revenue Office, verified 22 Oct 2026)
For every state side by side, see land tax by state; for surcharges and trusts across all states, see land tax for investors.
Common questions
What is the Queensland land tax threshold?
$600,000 of total taxable land value for an individual, and $350,000 for a company, a trustee or an absentee.
When is Queensland land tax worked out?
On the land you own at midnight on 30 June each year, using the Valuer-General's annual valuation.
Practical checklist
Before you budget for land tax in Queensland
- Add up the taxable value of all the land you already own in Queensland, not just the new property
- Check whether the property, or the buyer, is a trust, company or foreign person: the rates differ
- Check the principal place of residence conditions if any part of the home will be rented
- Confirm the figure with the Queensland Revenue Office (QRO)'s own calculator or assessment before relying on it
Questions for a professional
- What will my total taxable land value in Queensland be once this property is added?
- Does my ownership structure (individual, joint, trust or company) change the rate I pay?
- Do any exemptions or concessions apply to this land?
Official resources
- QRO: Land tax rates for individuals
- QRO: Land tax rates for companies and trusts
- QRO: Land tax rates for absentees
Important limitations: General information only, not tax or financial advice, and not a statement of your own land tax. The worked examples use the published rate scale on a single taxable value; your assessment depends on all the land you own, exemptions, ownership shares and the valuation the revenue office uses. Amounts are shown to the cent; the revenue office's own notice decides the amount payable.
Sources and methodology
- Land tax rates for individuals | Queensland Revenue Office — Queensland Revenue Office (retrieved 7 Aug 2026). Reuse terms: see the publisher's site
- Land tax rates for companies and trusts | Queensland Revenue Office — Queensland Revenue Office (retrieved 22 Oct 2026). Reuse terms: see the publisher's site
- Land tax rates for absentees | Queensland Revenue Office — Queensland Revenue Office (retrieved 22 Oct 2026). Reuse terms: see the publisher's site
- Land tax rates for individuals | Queensland Revenue Office — Queensland Revenue Office (retrieved 22 Oct 2026). Reuse terms: see the publisher's site
Figures on this page are drawn from Delora's local knowledge graph, refreshed from these primary sources and checked for changes on a regular schedule. If a figure here looks out of date, the official source above is always the authority — please let us know.
Evidence record