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Real Estate Insight

Land tax

Queensland land tax calculator 2026-27

Enter the taxable value of all your Queensland land except your home. Individuals pay from $600,000; companies, trusts and absentees from $350,000.

By the Real Estate Insight team · Last reviewed 6 October 2026 · How we check our numbers

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Every property except your home. QRO uses the lower of the current Valuer-General value and the 3-year average.

Decides whether a foreign owner surcharge applies. Each state draws the line differently.

Queensland · 2026-27 land tax year

$2,500 a year

Individual rates. 0.31% of the land value. Each extra $1,000 of land adds $10.

How it adds up

Land tax $2,500
Total$2,500

The same $800,000 of land in every state

An Australian citizen holding it personally. ACT: one property with this AUV.

NSW Nil
VIC $3,450
QLD $2,500
WA $1,950
SA Nil
TAS $6,237.50
ACT $9,898
NT No land tax

About this estimate. General information, not advice. Rates and thresholds for the land tax year shown, checked against each revenue office. Your home, primary production land and other exempt land aren't counted. Revenue offices add up everything you own in the state (except in the ACT), and joint owners are also assessed on their shares alongside their other land, so your notice can differ. How we check our numbers.

Queensland land tax rates for individuals

For individuals who mainly live in Australia. Each bracket starts at the value shown, so $600,000 of land pays $500.

Land valueLand tax
$0 to $599,999Nil
$600,000 to $999,999$500 plus 1% of the value over $600,000
$1,000,000 to $2,999,999$4,500 plus 1.65% of the value over $1,000,000
$3,000,000 to $4,999,999$37,500 plus 1.25% of the value over $3,000,000
$5,000,000 to $9,999,999$62,500 plus 1.75% of the value over $5,000,000
$10,000,000 or more$150,000 plus 2.25% of the value over $10,000,000

Companies and trusts

Companies and trustees start paying at $350,000 and pay more at every level. Each trust is assessed separately from the trustee's own land. Special disability trusts use the individual rates.

Land valueLand tax
$0 to $349,999Nil
$350,000 to $2,249,999$1,450 plus 1.7% of the value over $350,000
$2,250,000 to $4,999,999$33,750 plus 1.5% of the value over $2,250,000
$5,000,000 to $9,999,999$75,000 plus 2.25% of the value over $5,000,000
$10,000,000 or more$187,500 plus 2.75% of the value over $10,000,000

Absentees and the foreign surcharge

Absentees use their own table, the same as companies up to $5 million and slightly lower above it. On top of that, absentees and foreign companies and trusts pay a 3% surcharge on the value above $349,999. On $800,000 of land an absentee pays $22,600 a year, against $2,500 for a resident.

"Absentee" is about where you live as well as your visa. If you're not an Australian citizen or permanent resident and you don't ordinarily live in Australia, you're an absentee. A temporary visa holder living in Queensland isn't.

Absentees, before the 3% surcharge
Land valueLand tax
$0 to $349,999Nil
$350,000 to $2,249,999$1,450 plus 1.7% of the value over $350,000
$2,250,000 to $4,999,999$33,750 plus 1.5% of the value over $2,250,000
$5,000,000 to $9,999,999$75,000 plus 2% of the value over $5,000,000
$10,000,000 or more$175,000 plus 2.5% of the value over $10,000,000

When you're assessed, and on what value

Land tax is charged on what you own at midnight on 30 June, for the financial year that follows. The taxable value is the lower of the Valuer-General's current value and the three-year average, so one big valuation jump doesn't land in a single year. Notices generally start in August.

What's exempt

Land you use as your home, for individuals other than absentees, and primary production land. If you use only part of the land as your home, only that part is exempt.

Questions people ask

What is the land tax threshold in Queensland for 2026-27?
$600,000 for individuals who mainly live in Australia. Companies, trustees and absentees start paying at $350,000. The thresholds are set in the Land Tax Act and aren't indexed.
How much is land tax on $800,000 in Queensland?
$2,500 a year for an individual: $500 plus 1% of the $200,000 above $600,000. A company or trust holding the same land pays $9,100.
Which land value does QRO use?
The lower of the Valuer-General's current value and the average of the last three years' values. That softens the effect of a big jump in one valuation.
When is Queensland land tax assessed?
On the land you own at midnight on 30 June, for the financial year that follows. QRO generally starts issuing notices in August, and they continue for several months.
Do foreign owners pay more land tax in Queensland?
Absentees, and foreign companies and trusts, pay a 3% surcharge on the value above $349,999 on top of their land tax. An absentee is someone who isn't a citizen or permanent resident and doesn't ordinarily live in Australia, so a temporary visa holder living in Brisbane doesn't pay it.
Are trusts taxed separately in Queensland?
Yes. Each trust is assessed on its own land, separately from the trustee's other land, on the company and trust rates from $350,000. Cloned trusts are the exception.
Is my home exempt?
Yes, for individuals: the land, or the part of it, you use as your home is exempt. Absentees can't claim the home exemption.

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