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The 2025–26 Queensland Budget was released on 24 June 2025. Read more

The Commissioner has updated the public ruling on the land tax exemption for a home. LTA000.1.3

The payroll tax annual return must be lodged and paid by Monday 21 July 2025. Now available in QRO online

Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Rate and fee changes from 1 July 2025

Self assessors
See the rate of unpaid tax interest and fees for 2025–26.
Issued date
1 July 2025

From 1 July 2025 the following interest rate and fees apply for the 2025–26 financial year.

  • Unpaid tax interest—11.78%
  • Postage and handling—when we return documents to you by post:
    • $5.95 for the first document
    • $1.95 for each additional document
  • Adjudication fee— $46.75 when you lodge documents with us that are not subject to duty (i.e. do not require a stamp)
  • Land tax clearance certificate—$48.60 when you lodge an application by email.

Find more information about unpaid tax interest and fees.