Land tax (Queensland)
An annual state tax imposed by the Queensland Revenue Office on the total taxable value of freehold land owned in Queensland above a threshold, with separate thresholds and rates for individuals, companies, trusts, and absentees.
Queensland land tax is assessed annually by the Queensland Revenue Office on the total taxable value of freehold land an owner holds in Queensland at midnight on 30 June each year. The principal place of residence is generally exempt, along with land used for primary production and certain other exempt purposes.
Different thresholds and rates apply to individuals, companies and trustees, and absentees, with absentee owners attracting a surcharge. An owner who holds several rental properties is assessed on the aggregated value of their Queensland landholdings, not property by property, so a growing portfolio can cross the threshold even when no single property would.
Queensland legislated, then shelved, a measure that would have included the value of interstate land when calculating Queensland land tax — a reminder that aggregation rules change. Thresholds, rates, and surcharges are adjusted periodically, so always read the current Queensland Revenue Office pages before quoting a figure.
Primary source
Queensland Revenue Office — Land tax →Last reviewed 21 May 2026. Rates, thresholds, and deadlines change — always verify against the primary source before making decisions.
Related terms
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