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).
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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.
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.