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The 2026–27 Queensland Budget was released on 23 June 2026. Read more

Public Ruling MRA005.1 sets out the terms of an administrative arrangement about mineral royalty provisional pricing adjustments. Learn more

Public Ruling GEN013 clarifies how revenue and grants legislation applies to participants in shared equity programs. Read more

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

Fees and charges

Find the current fees for lodging documents and for registering and enforcing penalty debts.

On this page:

    Our fees and charges increase on 1 July each year. On 1 July 2026, our fees and charges were increased by 3.4% in line with the government’s indexation policy.

    Here are the current fees and charges for

    • lodging documents and applications
    • registering and enforcing penalty debts.

    Duties fees

    • Postage and handling—when we return documents to you by post, we charge:
      • $6.15 for the first document
      • $2.00 for each additional document.
    • Adjudication—we charge $48.35 when you lodge documents with us that are not subject to duty (i.e. do not require a stamp).

    Royalty late lodgement fee

    We charge $234.15 when you do not lodge a royalty return by the due date.

    Land tax clearance certificate

    We charge $50.20 when you lodge an application for a land tax clearance certificate by mail.

    You can also lodge an application through online providers (fees will vary).

    SPER fees

    Unpaid fines and penalties may be registered with the State Penalties Enforcement Registry (SPER) for collection and enforcement. We add the following charges to your debt:

    • $83.60 to register an unpaid infringement notice fine
    • $140.05 if we take enforcement action.

    Contact SPER if you have queries about your debt.

    Fines and demerit points

    See the current fine amounts and demerit points for various traffic offences.

    Also consider…

    Last updated: 1 July 2026