The Commissioner has issued new rulings on extensions of time to lodge an objection under the Taxation Administration Act and the Grants Act. Read more

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

Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office
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    2. Land tax
    3. Calculating

    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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    December payroll tax due date
    The December payroll tax return for periodic and half-yearly lodgers is due 14 January 2026.
    9 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
    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
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    Resources

    Forms and tools

    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
    Absentee

    Land tax

    For land tax, you are an absentee if all the following apply:

    • you are a foreign individual (including New Zealand citizens)
    • you do not hold a permanent visa
    • you do not usually live in Australia.

    Australian citizens and permanent visa holders are not deemed absentees.

    See the land tax rates and threshold for absentees.

     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.