Queensland Land Tax Calculator
Estimate annual land tax on your taxable landholdings in Queensland — threshold, marginal scale, trust rates and surcharges from Queensland Revenue Office's current published rates.
Land tax details
Before you start
Use your land value, not the property price
Combined taxable value of all your land in this state
Owner type
Queensland applies the same scale to companies and trustees, with a lower threshold than individuals.
Land Tax Summary
Queensland — ownership at midnight 30 June
Annual land tax
$0
QLD individual scale
Enter your taxable land value to see your bill
- Tax-free threshold
- $600,000
- Value over threshold
- $0
- Assessed on
- 30 June
Calculations run in your browser — your property details are never sent to a server.
Queensland land tax rates (general scale)
Applied to the combined taxable value of your Queensland land, assessed on ownership at 30 June. Queensland taxes the total taxable value of your freehold land in the state, with separate thresholds for individuals and companies or trustees.
| Taxable land value | Base tax | Rate above threshold |
|---|---|---|
| $600,000 – $1,000,000 | $500 | 1% |
| $1,000,000 – $3,000,000 | $4,500 | 1.65% |
| $3,000,000 – $5,000,000 | $37,500 | 1.25% |
| $5,000,000 – $10,000,000 | $62,500 | 1.75% |
| $10,000,000 and above | $150,000 | 2.25% |
Source: Queensland Revenue Office.
Company and trustee rates
Companies and trustees share a separate scale with a $350,000 threshold — well below the individual threshold of $600,000.
| Taxable land value | Base tax | Rate above threshold |
|---|---|---|
| $350,000 – $2,250,000 | $1,450 | 1.7% |
| $2,250,000 – $5,000,000 | $33,750 | 1.5% |
| $5,000,000 – $10,000,000 | $75,000 | 2.25% |
| $10,000,000 and above | $187,500 | 2.75% |
Queensland Land Tax FAQs
What is the land tax threshold in Queensland?
The Queensland general threshold is $600,000 of taxable land value. Below it you pay nothing; from the threshold, $500 plus 1% of the excess applies, rising through 5 bands to 2.25% at the top.
How much land tax will I pay on $800,000 in Queensland?
On $800,000 of taxable land value, the QLD individual scale produces $2,500 a year. Trust or company ownership, surcharges and exemptions change the figure — enter your own details in the calculator above for your estimate.
When is land tax assessed in Queensland?
Queensland assesses ownership at 30 June for the financial year. What you own at that date sets the whole year's bill, with no pro-rating for mid-year sales.
Is my home exempt from land tax in Queensland?
Yes. Your principal place of residence is exempt in Queensland, as in every state. Land tax applies to investment properties, holiday homes, commercial land and vacant land — enter only the taxable portion of your holdings in the calculator.
What is the land tax threshold for companies and trusts in Queensland?
Companies and trustees start paying at $350,000 of taxable value — well below the $600,000 threshold for resident individuals — beginning at $1,450 plus 1.7% of the excess. Switch the owner type in the calculator to apply the right scale.
How does Queensland treat absentee owners?
Absentee individuals are assessed on their own scale (the same thresholds as companies) and pay an additional 3% surcharge on taxable value above $350,000. The calculator applies both automatically when you flag a foreign or absentee owner.
Does Queensland still count interstate land in the calculation?
No. Queensland legislated to include interstate landholdings in 2022 but shelved the change before it took effect — only your Queensland freehold land counts toward the threshold. Land in other states is assessed separately by those states.
Land tax in other states
Each state assesses only the land within its borders, with its own threshold and scale — compare them all on the land tax calculator hub.
This is an estimate, not an assessment
Queensland Revenue Officeapplies exemptions, joint-ownership rules and grouping provisions this calculator can't see. Confirm your liability against your assessment notice or the official rates page.
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