QLD Land Tax Calculator 2026
Estimate Queensland land tax for land held at midnight on 30 June 2026. Choose an individual, a company or trust, or an absentee individual. Figures are the official Queensland Revenue Office tables current on the verification date.
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How Queensland land tax is worked out
QRO looks at freehold land you owned at midnight on 30 June. The rate table depends on who owns it. Individuals start at $600,000. Companies and trustees start at $350,000.
Absentee individuals use a separate table from $350,000 plus 3% of the excess. Foreign companies and foreign trusts use the company table plus that same surcharge. Leave exempt home land out of the figure you enter unless you are an absentee, who cannot claim that exemption.
QLD individual land tax rates 2026
| Total taxable value | Rate of tax |
|---|---|
| $0 – $599,999 | Nil |
| $600,000 – $999,999 | $500 + 1c for each $1 over $600,000 |
| $1,000,000 – $2,999,999 | $4,500 + 1.65c for each $1 over $1,000,000 |
| $3,000,000 – $4,999,999 | $37,500 + 1.25c for each $1 over $3,000,000 |
| $5,000,000 – $9,999,999 | $62,500 + 1.75c for each $1 over $5,000,000 |
| $10,000,000 or more | $150,000 + 2.25c for each $1 over $10,000,000 |
QLD company and trust rates
| Total taxable value | Rate of tax |
|---|---|
| $0 – $349,999 | Nil |
| $350,000 – $2,249,999 | $1,450 + 1.7c for each $1 over $350,000 |
| $2,250,000 – $4,999,999 | $33,750 + 1.5c for each $1 over $2,250,000 |
| $5,000,000 – $9,999,999 | $75,000 + 2.25c for each $1 over $5,000,000 |
| $10,000,000 or more | $187,500 + 2.75c for each $1 over $10,000,000 |
Absentee individuals use a different top two bands ($75,000 + 2.0c from $5 million; $175,000 + 2.5c from $10 million) plus 3% of the amount above $350,000.
Frequently Asked Questions
What is the Queensland land tax threshold for individuals?
QRO charges land tax when the total taxable value of freehold land you held at midnight on 30 June is $600,000 or more, if you are an Australian citizen, a permanent visa holder, or a person who usually lives in Australia. Below that amount, individual land tax is nil.
How are companies and trusts assessed?
Companies and trustees, including most superannuation funds, are assessed from $350,000 using a separate table. Land held for a special disability trust uses the individual table instead. Each trust is usually assessed on its own land, unless cloned-trust aggregation rules apply.
What is the absentee surcharge?
A foreign individual who does not hold a permanent visa and does not usually live in Australia is an absentee. Absentees use their own rate table from $350,000, plus a 3% surcharge on the amount above $350,000. Foreign companies and foreign trusts use the company and trustee table plus the same 3% surcharge. Australian citizens and permanent visa holders are not absentees.
Is my home included?
You may be able to leave out land, or part of the land, that you use as your home. Absentees cannot claim the home or primary-production exemption. Enter only the taxable value that remains after any exemption you are entitled to.
Is this the same as stamp duty?
No. Land tax is an annual charge on land you already hold. Transfer duty is paid when you buy. Use the Queensland stamp duty calculator for purchase costs.