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Land Tax Calculator QLD 2025–26 | Free QLD Calculator

Free QLD land tax calculator for 2025–26. $600,000 threshold for individuals, $350,000 for companies and trusts. Instant estimate.

2025–26 ATO rates · Updated 10 Feb 2026 · No signup required Estimates only. Not tax or financial advice. Full disclaimer

Related tools and guides: Land Tax Calculator , Negative Gearing Calculator , and Land Tax Rates Australia 2025-26: State Comparison .

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How does land tax work in Queensland?

Land tax in Queensland is an annual tax on the total taxable value of investment land you own in the state. It is assessed by Queensland Revenue Office (QRO) based on the unimproved (site) value of your land - not the market value and not including buildings. Your principal place of residence is generally exempt. The assessment date is 30 June each year.

The current tax-free threshold for individual owners in Queensland is $600,000. Land valued below this threshold is not subject to land tax. Above the threshold, progressive rates apply up to a top marginal rate of 2.25%.

Queensland land tax rates and brackets

The following table shows the current land tax rates for individual owners in Queensland. Company and trust rates may differ - check Queensland Revenue Office (QRO) for entity-specific rates.

Taxable land value Marginal rate Tax payable
$0 - $600,000 Nil Nil
$600,001 - $1,000,000 1.0% $500 + 1.0% of value above $600,000
$1,000,001 - $3,000,000 1.65% $4,500 + 1.65% of value above $1,000,000
$3,000,001 - $5,000,000 1.25% $37,500 + 1.25% of value above $3,000,000
$5,000,001 - $10,000,000 1.75% $62,500 + 1.75% of value above $5,000,000
Above $10,000,000 2.25% $150,000 + 2.25% of value above $10,000,000

Source: Queensland Revenue Office (QRO) . Retrieved 9 Feb 2026. Individual owner rates shown.

Interstate holdings rule change

In 2022, Queensland announced a controversial plan to include interstate landholdings when calculating QLD land tax rates. This meant investors who owned land in multiple states would have faced higher QLD land tax based on their total Australia-wide land value. After significant backlash from investors and the property industry, this policy was reversed in 2023. Queensland now only assesses land tax on land located within Queensland.

Land Tax Threshold QLD

The Queensland land tax threshold for individual owners is $600,000. Land valued below this amount is not subject to land tax. For companies and trustees, the threshold is lower at $350,000.

Queensland assesses land tax as at 30 June each year, unlike NSW and Victoria which use 31 December. This means your QLD land tax obligation is based on the total taxable value of your Queensland land at midnight on 30 June. The Queensland Revenue Office (QRO) issues assessments after the start of the financial year.

Above the $600,000 threshold, rates start at $500 plus 1.0% of the value above the threshold and increase progressively through several brackets. The top marginal rate is 2.25% for land valued above $10,000,000.

If you own investment properties in multiple states, each state assesses land tax independently on land within its borders only. Queensland reversed its controversial interstate aggregation rule in 2023, so only Queensland land values are counted. Use the calculator above to compare QLD land tax with other states for any given land value.

Worked example: Queensland land tax

Land value: $800,000

Estimated land tax: $2,500

For land valued at $800,000 in Queensland: the first $600,000 is tax-free. The remaining $200,000 is taxed at 1.0%, giving $500 + ($200,000 x 0.01) = $500 + $2,000 = $2,500. The effective rate on the total land value is approximately 0.31%.

Use the calculator above to estimate land tax for your specific land value. The calculator also shows how Queensland compares with other Australian states and territories.

City scenario: Brisbane

A Brisbane investor can stay below the QLD threshold with a single lower-value block, then cross into payable tax as portfolio value grows.

If the taxable land value in your Brisbane scenario is around $800,000, this page estimates annual land tax around $2,500 under current settings.

Verify your result with the official source

Cross-check your estimate against the official guidance from Queensland Revenue Office (QRO) . This helps confirm thresholds, rates, and eligibility details before making decisions.

Queensland land tax exemptions

The following types of land are generally exempt from land tax in Queensland. Specific conditions and eligibility requirements apply to each exemption - check Queensland Revenue Office (QRO) for full details.

  • Principal place of residence (including up to 2 hectares in most cases)
  • Primary production land (subject to use requirements)
  • Charitable institutions
  • Retirement villages
  • Supported accommodation
  • Land below the $600,000 threshold (individuals)

Assumptions and limitations

  • Individual owner rates shown. Company and trust rates may differ (QLD company/trust threshold is $350,000) .
  • The input is treated as your total taxable land value in Queensland (excluding exempt land such as your principal residence).
  • Does not model specific exemptions, aggregation rules beyond total taxable land value, foreign owner surcharges, or absentee owner charges.
  • QLD rates are based on QRO schedules retrieved on 9 Feb 2026. Confirm current-year thresholds and bracket values on the QRO site before relying on results for lodgement or settlement decisions.
  • Actual assessments may differ based on exemptions, ownership structure, and how the state aggregates land holdings.

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Frequently asked questions

What is the land tax threshold in Queensland?
The QLD land tax threshold for individuals is $600,000. For companies and trustees, the threshold is lower at $350,000. Land valued below the relevant threshold is not subject to land tax.
How is Queensland land tax calculated?
For individuals, QLD land tax starts at $500 plus 1.0% on the value between $600,000 and $1,000,000. Above $1,000,000, the rate increases progressively through several brackets up to a top rate of 2.25% on land valued above $10,000,000.
When is Queensland land tax assessed?
Queensland land tax is assessed based on the total taxable value of your land as at 30 June each year. This is different from NSW and Victoria, which use 31 December as their assessment date.
What happened to the QLD interstate land tax rule?
In 2022, Queensland announced a plan to include interstate landholdings when assessing QLD land tax rates (so investors with land in multiple states would face higher QLD rates). However, this controversial policy was reversed in 2023. Queensland now only assesses land tax on land located within Queensland.
Do companies and trusts pay different QLD land tax?
Yes. Companies and trustees have a lower tax-free threshold of $350,000 (compared to $600,000 for individuals) and different rate brackets. If you hold property through a company or trust structure, check the QRO for applicable rates.
Does Queensland have a foreign owner land tax surcharge?
Yes. Foreign individuals, companies, and trusts that own land in Queensland pay an additional surcharge of 3% on the taxable value of their land. This applies on top of the standard land tax rates.
Is my home exempt from QLD land tax?
Your principal place of residence is generally exempt from land tax in Queensland, provided you occupy it as your home. There are specific rules about the maximum area of land that can be exempt. Investment properties, vacant land, and commercial properties are not exempt.
How do I find my taxable land value in QLD?
Your land value is determined by the Valuer-General and shown on your valuation notice. You can also search for property valuations through the Queensland Globe or contact the Department of Resources. The taxable value is the unimproved value of the land, not including buildings.

Verify your result

Cross-check your estimate with official government resources:

Sources

Important Disclaimer

This calculator provides general information only and is not intended as tax advice, financial advice, or a recommendation to buy, sell, or hold any investment property. The results are estimates based on the information you provide and the tax rules applicable to the 2025-26 financial year.

Tax rules and rates are subject to change. The calculations may not account for all factors that apply to your specific situation, including but not limited to: HELP/HECS-HELP repayments, Medicare Levy Surcharge, private health insurance rebate adjustments, foreign income, or trust distributions.

We are not affiliated with the Australian Taxation Office (ATO) or any state or territory revenue office. All rates and thresholds are sourced from publicly available government data (see sources below).

Seek professional advice. For advice specific to your financial situation, speak with a registered tax agent, accountant, or licensed financial adviser.

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