Land Tax Calculator QLD
Current Queensland Revenue Office land tax rates for individuals, pre-set to Queensland so you can check your exposure ahead of the 30 June assessment in seconds.
Select your state and enter your land value to calculate land tax.
QLD land tax rates and thresholds (individuals)
| Total taxable land value | Land tax |
|---|---|
| Below $600,000 | Nil |
| $600,000 to $999,999 | $500 + 1% of the value above $600,000 |
| $1,000,000 to $2,999,999 | $4,500 + 1.65% over $1,000,000 |
| $3,000,000 to $4,999,999 | $37,500 + 1.25% over $3,000,000 |
| $5,000,000 and above | $62,500 + 2.75% over $5,000,000 |
Absentee and foreign surcharges
Absentee individuals pay an extra 3% on taxable land above $350,000, and foreign companies and trusts pay a further 2% surcharge. Companies and trusts also face a lower $350,000 threshold on a separate scale.
Queensland assesses the total taxable value of all your freehold QLD land at midnight on 30 June.
Verified against QRO published land tax rates, August 2026.
Worked example
A Brisbane landlord owns two rentals whose combined site value reaches $1,200,000 at 30 June.
QLD land tax revenue is forecast at $3.26 billion for 2026-27, and notices go out from July with 90-day payment terms.
Frequently asked questions
What is the QLD land tax threshold?
Individuals pay nothing below $600,000 of total taxable land value, then $500 plus 1% of the excess. Companies and trustees cross a much lower $350,000 threshold on a steeper separate scale.
When is Queensland land tax assessed?
Ownership and values lock in at midnight on 30 June. Whatever you hold at that moment drives the whole bill, which is why selling or buying in the days before 30 June changes the assessment for the full year.
Does Queensland aggregate my properties?
Yes. All your freehold Queensland land counts toward the one threshold, excluding your principal place of residence. Two modest rentals can trigger land tax even when neither would owe anything alone.
When do QLD land tax notices arrive and when is payment due?
Notices generally issue from July onward with payment due 90 days after the issue date. You can apply for an extended payment plan splitting the bill across three direct-debit instalments if you lodge within 35 days.
Keep planning
Track all this automatically with propkt
Income, expenses, land tax, tenants and more for your whole Queensland portfolio. Free for 3 months, no card.
Start free trial