QLD land tax calculator (Queensland)
Estimate Queensland land tax from the total taxable value of the freehold land you own at midnight on 30 June. Individuals pay from $600,000. Companies, trustees and absentees pay from $350,000. Absentees and foreign companies or trusts also pay a 3% surcharge on the value over $350,000. Rates and examples are from the Queensland Revenue Office.
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Queensland land tax rates for individuals
| Total taxable value | Land tax |
|---|---|
| $0 to $599,999 | $0 |
| $600,000 to $999,999 | $500 plus 1 cent 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 |
Companies, trustees and foreign companies or trusts
| Total taxable value | Land tax |
|---|---|
| $0 to $349,999 | $0 |
| $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 |
Foreign companies and trustees of foreign trusts pay these rates plus a surcharge of (taxable value − $350,000) × 3%.
Absentees
| Total taxable value | Land tax |
|---|---|
| $0 to $349,999 | $0 |
| $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 2.0 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 the 3% surcharge on the value over $350,000.
Examples (Queensland Revenue Office)
| Example | Land tax |
|---|---|
| Individual, total taxable value $680,000 | $1,300 |
| Individual, $6,400,000 | $87,000 |
| Individual, home only, $999,999, without the home exemption | $4,499.95 |
| Individual, 5 properties $3,999,999 including a $999,999 home: without / with the home exemption | $49,999.95 / $37,500 |
| Australian company, $6,400,000 | $106,500 |
| Self-managed super fund trustee, $760,000 | $8,420 |
| Absentee, $400,000: $2,300 plus $1,500 surcharge | $3,800 |
| Foreign company, $400,000: $2,300 plus $1,500 surcharge | $3,800 |
FAQ
How is land tax calculated in Queensland?
Add up the taxable value of the freehold land you own at midnight on 30 June, less exemptions such as your home, then apply the rate table for your owner type. For example, an individual with $680,000 pays $500 plus 1 cent for each $1 over $600,000, which is $1,300.
What is the QLD land tax threshold?
It’s $600,000 for individuals (Australian residents) and $350,000 for companies, trustees, absentees and foreign companies or trusts. A special disability trust is treated as an individual with the $600,000 threshold.
Is my home exempt from QLD land tax?
Land you use as your home can be exempt if your application for the home exemption is approved. For example, an owner of 5 properties worth $3,999,999, including a $999,999 home, pays $37,500 instead of $49,999.95.
What is the QLD absentee and foreign surcharge?
Absentees, foreign companies and trustees of foreign trusts pay a 3% surcharge on top of land tax, worked out as (taxable value minus $350,000) times 3%. For example, $400,000 of land pays $2,300 plus a $1,500 surcharge, which is $3,800.
What is taxable value in QLD?
It’s generally the lower of the land’s latest statutory valuation and the average of the last 3 valuations. For jointly owned land you include your share.
Sources (checked 17 Oct 2026): Queensland Revenue Office Land tax rates for individuals, companies and trusts, absentees and foreign companies and trusts; Queensland Revenue Office Home exemption for individuals.
General information, not tax advice. This doesn't work out the 3-year averaging, other exemptions, deductions for jointly owned land, or surcharge exemptions. Your QRO assessment is the final amount.