We manage state taxes, royalty, home owner grants and unpaid fines and penalties. This helps grow our economy and improve the wellbeing of all Queenslanders.
These are the core areas that we look after
- Land tax Find out about land tax and when it applies.
- Payroll tax Learn when you need to register for payroll tax.
- Grants and property concessions Find the benefits available for home owners.
- Duties Read about transfer (stamp) duty, insurance duty, landholder duty and other duties in Queensland.
- Royalty for mining and petroleum Understand when you need to pay royalty.
- Betting tax Learn when you need to register as a betting operator.
Public rulings set out the Commissioner of State Revenue’s interpretation of the laws that are administered. The rulings clarify how potentially ambiguous provisions will be applied, or outline circumstances where the Commissioner can exercise discretion to waive certain requirements.Browse all rulings
Frequently asked questions
Land tax is an annual state tax that applies to freehold land, whether vacant or built on (residential, commercial & investment properties) and occupied or not. See more
If you’ve received a letter or assessment notice for the first time, it’s because we have identified that you might be liable for land tax.
Most Queenslanders won’t be liable because the value of their land isn’t high enough. But you may become liable when the value of your land increases.
Land you use as your home will be included in your first assessment, but there are exemptions you can apply for that can reduce the total value of the land you’re assessed on.
Find out how to apply for an exemption.
The revenue we collect is put into roads, schools, hospitals and health services, as well as art galleries and community events. This helps to grow our economy and improve the wellbeing of all Queenslanders.
Learn more about Queensland Revenue Office.
There are 2 Queensland home owner grants.
- The first home owner grant will give you $15,000 towards a brand-new or substantially renovated home that you will live in as your first home. It currently does not have an end date.
- The regional home building boost grant will give you $5,000 after you buy or build a brand-new or substantially renovated home to live in, in regional Queensland. It is available for contracts signed between 4 June 2020 and 31 March 2021. It currently doesn’t have an end date, but you must apply within a specific timeframe.