Do I need to pay land tax?

Land tax applies to individuals, companies and trusts that own land in Queensland. However, your principal place of residence Principal place of residence Land taxA person’s principal place of residence is the home in which they live. You can only have one principal place of residence as at 30 June of a relevant year. is generally exempt from land tax. If you own multiple properties or land exceeding the tax-free threshold, you will need to pay tax on the value of the land above that threshold.Read about:land taxexemptions.

What exemptions, discounts or concessions are available for land tax in Queensland?

There are several exemptions and forms of relief for land tax in Queensland. These include exemptions for your principal place of residence Principal place of residence Land taxA person’s principal place of residence is the home in which they live. You can only have one principal place of residence as at 30 June of a relevant year. , transitional home (i.e. when you’re between homes), land used for primary production (such as farming) and land owned by certain charitable or non-profit organisations. Additionally, there are specific exemptions for land held under certain conditions, such as land used for moveable dwelling parks or aged care facilities.

Land tax

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.

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Frequently asked questions

Land tax is a state tax levied on the value of freehold land you own in Queensland at midnight on 30 June each year. The total value of land you own excludes your home, but includes vacant land, investment properties, lots in a body corporate scheme and other privately owned properties. The tax applies to the total value of your land above a certain threshold.

Land tax is calculated using a sliding scale, with rates and thresholds subject to change annually. The tax rate that applies depends on what type of owner you are, the total taxable value of your land, and if any exemptions apply.

Learn about:

Land tax applies to individuals, companies and trusts that own land in Queensland. However, your principal place of residence is generally exempt from land tax. If you own multiple properties or land exceeding the tax-free threshold, you will need to pay tax on the value of the land above that threshold.

Read about:

There are several exemptions and forms of relief for land tax in Queensland. These include exemptions for your principal place of residence , transitional home (i.e. when you’re between homes), land used for primary production (such as farming) and land owned by certain charitable or non-profit organisations. Additionally, there are specific exemptions for land held under certain conditions, such as land used for moveable dwelling parks or aged care facilities.

We will send you a land tax assessment notice if you need to pay land tax. This will come to your home address in the post or through QRO Online if you use it. This notice has details on the taxable value of your land and the amount of tax due. It will also tell you when your payment is due. It’s important you keep your contact details up to date so you can receive your assessment notice without delay. If you have a QRO Online account, we will let you know when you can download your notice.

We will also send you a letter if the value of your land approaches the threshold for land tax.