Work out Queensland land tax for individuals, companies and trusts, and absentees, from the Queensland Revenue Office's rates.
Key facts
- Individuals pay Queensland land tax when the total taxable value of their land is $600,000 or more: $500 plus 1 cent for each $1 over $600,000.
- Companies and trustees (including super funds) pay from $350,000.
- Absentees pay the absentee rates plus a 3% surcharge.
- Land you use as your home is generally exempt. Liability is based on land you own at midnight on 30 June, using the Valuer-General's land valuation.
- There's no separate land tax rate for seniors or pensioners.
Land tax by taxable value
| Total taxable value | Individual (Australian resident) | Company or trustee (incl. super funds) | Absentee (foreign individual) |
|---|---|---|---|
| $500,000 | $0 | $4,000 | $8,500 |
| $600,000 | $500 | $5,700 | $13,200 |
| $750,000 | $2,000 | $8,250 | $20,250 |
| $1,000,000 | $4,500 | $12,500 | $32,000 |
| $1,500,000 | $12,750 | $21,000 | $55,500 |
| $2,000,000 | $21,000 | $29,500 | $79,000 |
| $3,000,000 | $37,500 | $45,000 | $124,500 |
| $5,000,000 | $62,500 | $75,000 | $214,500 |
Rates for individuals
| Total taxable value | Land tax |
|---|---|
| $0 to $599,999 | Nil |
| $600,000 to $999,999 | $500 plus 1 cents for each $1 over $600,000 |
| $1,000,000 to $2,999,999 | $4,500 plus 1.65 cents for each $1 over $1,000,000 |
| $3,000,000 to $4,999,999 | $37,500 plus 1.25 cents for each $1 over $3,000,000 |
| $5,000,000 to $9,999,999 | $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 |
Rates for companies and trustees
| Total taxable value | Land tax |
|---|---|
| $0 to $349,999 | Nil |
| $350,000 to $2,249,999 | $1,450 plus 1.7 cents for each $1 over $350,000 |
| $2,250,000 to $4,999,999 | $33,750 plus 1.5 cents for each $1 over $2,250,000 |
| $5,000,000 to $9,999,999 | $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 |
Rates for absentees
| Total taxable value | Land tax |
|---|---|
| $0 to $349,999 | Nil |
| $350,000 to $2,249,999 | $1,450 plus 1.7 cents for each $1 over $350,000 |
| $2,250,000 to $4,999,999 | $33,750 plus 1.5 cents for each $1 over $2,250,000 |
| $5,000,000 to $9,999,999 | $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 also pay a 3% surcharge on the value over $350,000, as in the QRO's example. Not included: foreign companies and trusts, trust aggregation and exemptions.
Common questions
What is the land tax threshold in Queensland?
$600,000 for individuals and $350,000 for companies, trustees and absentees.
How much land tax will I pay in Queensland?
As an individual, $2,000 on $750,000, $4,500 on $1,000,000 and $21,000 on $2,000,000 of taxable land.
Is my home exempt from land tax in Queensland?
Generally yes: you can claim the home exemption on land, or the part of it, you use as your home.
When is Queensland land tax worked out?
On the land you own at midnight on 30 June each year, using your annual land valuation from the Valuer-General.
See also the NSW land tax calculator, the Queensland stamp duty calculator and the capital gains tax calculator.
Sources: Queensland Revenue Office land tax rates for individuals, companies and trusts and absentees. Checked 22 October 2026. An estimate; the QRO issues your assessment.