QLD land tax
Queensland land tax calculator
Estimate annual land tax for an individual owner using the Queensland Revenue Office's current general rates.
Estimated land tax: $0 per year
Uses taxable value — the lower of the Valuer-General's statutory land value and the averaged land value. Excludes exemptions, trust, company, absentee and foreign surcharges. Estimate only — check with the Queensland Revenue Office.
QLD land tax rates for individuals
Current rates for individuals. Source: Queensland Revenue Office, checked 13 October 2026.
| Total taxable value | Land 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 |
Examples at general rates
- $500,000 taxable land: $0 a year
- $800,000 taxable land: $2,500 a year
- $1,200,000 taxable land: $7,800 a year
- $2,000,000 taxable land: $21,000 a year
How QLD land tax works
Land tax is assessed on the combined value of all taxable land you own in Queensland at midnight 30 June each year, not on each property separately. A second investment property can push you into a higher band.
Exemptions and surcharges
- Land you live in as your home may be exempt under the home exemption.
- Land owned as a trustee or company uses separate, higher rates and a lower threshold.
- Absentees (foreign individuals who don't usually live in Australia) pay absentee rates, and a foreign surcharge may apply.
- There is no separate land tax rate for seniors or pensioners.
Land tax when you buy or sell
Land tax can affect settlement adjustments and the buyer's searches. Your conveyancer checks for outstanding land tax before settlement. DJR Conveyancing offers fixed-fee conveyancing across QLD, NSW and VIC. Get an instant quote.
Other states: New South Wales · Victoria · QLD stamp duty calculator
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