Are you experiencing financial hardship resulting from the North Queensland monsoon and flooding? We're ready to help. Find out more

You can now subscribe to receive our latest announcements by email. Read more

Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office
  • About QRO
  • Land tax
  • Grants
  • Payroll tax
  • Duties
  • Royalty
  • Betting tax
  • Fines
  • SPER
  • Contact us
  • QRO Online help
  • Log in to QRO Online
    • Search
    1. Home
    2. Land tax
    3. New to land tax

    New to land tax

    Land tax is a state tax calculated on the freehold land you own in Queensland at midnight on 30 June, for the full financial year (July to June).

    Banner image Banner image

    Cant find the content you need?

    Latest news announcements

    See more

    Stay up-to-date with our latest news

    Subscribe to emails
    Disaster relief—North Queensland monsoon and flooding
    Are you experiencing financial hardship resulting from the North Queensland monsoon and flooding? We're ready to help.
    8 January 2026
    New and updated rulings on relief from AFAD and land tax foreign surcharge
    The Commissioner has issued 4 rulings for AFAD and the land tax foreign surcharge.
    15 December 2025
    New rulings on lodging objections
    The Commissioner has issued new rulings on extensions of time to lodge an objection under the Taxation Administration Act and the Grants Act.
    5 December 2025
    See more Subscribe to emails

    Resources

    Forms and tools

    Frequently asked questions

    Land tax applies to individuals, companies, trusts and absentees who own land in Queensland above the relevant threshold as at midnight 30 June each year.

    Read more on owner types for land tax.

    Land tax is based on the taxable value
    Taxable value

    The lesser of:

    or

    Taxable value is defined in section 16 of the Land Tax Act 2010.

     of the land—which is the site value determined annually by the Valuer-General—not the market sale price. This value excludes improvements like buildings or landscaping.

    Learn about:

    You can apply for an exemption on the land (or part of the land) that you use as your home (i.e. your principal place of residence), so that you won’t have to pay land tax on it. This home exemption applies automatically once approved, so the property won’t be included in your taxable land unless your circumstances change.

    Learn about land tax exemptions.

    Land tax applies to vacant land and land that is built on (houses, apartments, commercial premises, investment properties), whether or not it is occupied. You may be liable if the total taxable value of your landholdings exceeds the threshold.

    Use our land tax estimator to check your liability.