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The Commissioner has issued a new ruling and updated other rulings on reassessments under s.17 of the Taxation Administration Act. Read more

Our office will be closed from 24 December to 1 January 2026. Read more

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

Calculating land tax

Your land tax rate depends on the type of owner you are (e.g. individual, company, trustee). This rate will apply to your share of any land you own (if you own land with others).

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New and updated rulings on reassessments
The Commissioner has issued a new ruling and updated other rulings on reassessments under s.17 of the Taxation Administration Act.
2 December 2025
Office closure—Christmas 2025
Our office will be closed from 24 December to 1 January 2026.
1 December 2025
King’s Birthday office closure
Our office will be closed on Monday 6 October for the King’s Birthday public holiday. We will reopen on Tuesday 7 October from 8.30am.
1 October 2025

Frequently asked questions

Use our land tax estimator to get an idea of how much land tax you need to pay.

Enter your land’s total taxable value as at 30 June to estimate your liability based on your ownership type and applicable tax rates.

When you use the land tax estimator, you enter the values for taxable land and exempt land in separate fields.

Yes. The land tax estimator includes the absentee surcharge if you select ‘Absentee individual’ as your ownership type.

This ensures your estimated liability reflects the additional surcharge.

See the threshold and rates for absentees.

Use our land tax estimator to get an idea of how much land tax you need to pay.

Enter your land’s total taxable value as at 30 June and select your trust type (e.g. special trust or fixed trust). The calculation includes different thresholds and rates compared to individuals.

Read more about land tax and trusts.