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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office
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  2. Land tax
  3. Paying your assessment notice
  4. Pay your land tax in instalments

Pay your land tax in instalments

Find out how to apply to pay your land tax in instalments. Interest is charged on some payment plans.

Topics on this page
  1. Extended payment option (EPO)
  2. Within 6 months
  3. More than 6 months
Paying your assessment notice pages

We consider applications to pay by instalments on a case-by-case basis.

There are 3 payment plans that may be available for land tax:

  • extended payment option (EPO)
  • within 6 months
  • more than 6 months.

Extended payment option (EPO)

Use the extended payment option (EPO) to make 3 equal payments 45, 90 and 150 days after the assessment notice issue date, which is on the first page of the notice. The specific due dates for each payment are stated at the bottom of the second page of the notice and cannot be changed without cancelling your EPO.

Interest does not apply to the EPO (unless your second or third instalment is late).

An EPO is only available if you pay by direct debit.

You need to register a separate EPO arrangement for each financial year’s assessment.

To qualify for an EPO, you must lodge an application within 35 days of the assessment notice issue date and nominate a bank account to pay by direct debit.

Amounts you pay using another method will be considered ‘part-payments’ and not EPO payments. In those situations, regardless of the amount of the part-payment, unpaid tax interest (UTI) on outstanding amounts will begin to accrue on the 91st day from the issue date of the assessment notice.

Instalment amounts will be debited from your nominated bank account. Once you have nominated an account, it cannot be changed unless you tell us in writing at least 7 days before the date on which you wish the changes to take effect. You can advise us by sending an email to qrodebt@treasury.qld.gov.au.

There are 2 ways to register:

  1. Log in to QRO Online.
  2. Complete an online registration form.

QRO Online
You can register for the EPO at QRO Online within 35 days of the issue date of your assessment notice. If you try to register after the 35-day deadline, the EPO option will not be available. If you don’t have a QRO Online account yet, follow these steps to set one up.

  1. Log in and select:
    • My land for your personal land tax account
    • View accounts for another person, company or trust.
  2. Select Payments from the side menu.
  3. Select Request for extended payment option (EPO).
  4. Choose the bank account you want to use to make payment. If you haven’t added a bank account yet, select Add bank.
    • Enter your bank account details. The ‘valid to’ field will default to 31/12/9999 to keep the account open indefinitely.
    • Read the direct debit service agreement, and check the box.
    • Click Add.
  5. Select Request EPO.

You will know if your EPO is approved when you see your payment plan in your QRO Online account in the Payments page, under Manage payment plan.

QRO Online will help you track your EPO payments. Select Payments, then View details (beneath the Payments due heading) to see amounts and due dates.

If you do not register within the 35-day deadline, you must pay the full amount by the due date on the assessment notice (90 days after the issue date).

Online registration form
If you do not have an account or have trouble registering in QRO Online, you can complete an online application for an EPO. You’ll need to attach a copy of your bank statement that clearly shows your account details (name, BSB, account number).

The application will not be processed if you submit it after the 35-day deadline. You will then need to pay the full amount by the due date on the assessment notice.

There are a few conditions that you will need to know when registering for the EPO.

Sufficient funds

If there are not enough cleared funds in your bank account on any of the instalment dates, the EPO will be cancelled and unpaid tax interest (UTI) will start to accrue from the due date of your assessment notice if full payment has not been received.

Reassessments

QRO can reassess your land tax at any time during the period you are making EPO payments, in which case your instalments may change (e.g. if the Valuer-General issues a new land value for your land and your land tax liability is reduced).

If the reassessment is:

  • 30 days or more before your next instalment is due—the amount of your remaining instalments may be adjusted for the reassessment
  • less than 30 days before your next instalment due date—the next instalment will be the same, but subsequent payments will be adjusted
  • issued after the EPO is finished—you will receive either:
    • a refund
      or
    • a new assessment notice with 30 days to pay any additional amounts (the EPO will not be available for this notice).

We will notify you if your land tax liability is reassessed.

Early payments

Even if you elect to pay your land tax using the EPO, you can still pay the full amount or outstanding balance at any time. Once your payment is received, the EPO will be cancelled automatically.

Payment errors

If an automatic payment fails and your EPO is cancelled because of an error on our part, you should call us to have the EPO reinstated. This does not include situations where you have provided incorrect bank details or do not have sufficient funds at the time of the EPO instalment dates.

Within 6 months

This is the QRO Online payment plan, for land tax debts to be paid within 6 months.

Interest applies to this payment plan.

Before you can apply for the this payment plan, you will first need to create an account and verify your identity. Once your account is set up, you can manage your land tax online (e.g. download assessment notices, claim exemptions, make payments).

Follow these steps to apply for the payment plan.

  1. Log in to QRO Online.
  2. Select:
    • My Land for your personal land tax account
    • View accounts for a company, trust or another person.
  3. Select Payments from the side menu.
  4. Select Request for payment plan.
  5. Confirm the contact details and click Next.
  6. Select the outstanding amount and click Next.
  7. Complete the instalment calculation details.
    • Select a duration for the plan (3 or 6 months).
    • Select the frequency of payments (weekly, fortnightly or monthly).
    • Select the commencement date. Click Calculate then Next.
  8. Choose the bank account you want to use to make payment. If you haven’t added a bank account yet, select Add bank.
    • Enter your bank account details. The ‘valid to’ field will default to 31/12/9999 to keep the account open indefinitely.
    • Read the direct debit service agreement, and check the box.
    • Click Add.
  9. Click Next.
  10. Read the terms and conditions and check the box.
  11. Complete the declaration details. Click Update contact card if you have updated or changed any details.
  12. Check the box to confirm your declaration.
  13. Click Review to review the details you entered into the form.
  14. Click Submit.

If your application is approved, we will send you an email to confirm the payment plan. Your payment plan schedule will be in the Payments page under Upcoming payments.

More than 6 months

This is the payment plan for land tax debts to be paid over a period of more than 6 months.

Interest applies to this payment plan.

To apply, complete an application for a payment arrangement (Form TA4). There are 2 ways you can do this.

Do not use this form to apply for an extended payment option (EPO) for land tax.

If there are 2 or more clients, each client must complete a separate application form.

You may be asked to provide further supporting information.

You should understand the terms and conditions and what you need to provide when applying.

  • You must pay all instalments on time.
  • Late payment interest will continue to accrue on the unpaid amount of land tax until the debt is paid in full.
  • You must pay all instalments by direct debit from your bank account. You must maintain sufficient funds in your account to cover payment of each instalment on the due date.
  • Your application form must be complete and have relevant documents attached—if not, your instalment application will be rejected and debt recovery action may be taken.
  • You must notify us of any significant change in your business/financial affairs (good or bad) that affects your ability to pay your land tax under the payment arrangement. If your financial circumstances change and you are able to repay the debt, you must immediately pay the land tax debt in full.
  • QRO will regularly review the payment arrangement and may decide to increase the instalment amounts.
  • If during the payment arrangement you become insolvent, you must notify us immediately. You may be required by QRO to provide evidence of insolvency.
  • If a statutory charge is registered on your property by QRO, you must pay QRO all associated costs incurred by QRO in registering and removing the charge on your property.
  • QRO may at any time end the payment arrangement (by notifying you in writing).
  • If QRO ends the payment arrangement, any outstanding land tax must be paid immediately.
  • QRO’s decision about extending the time for paying a tax law liability or ending a payment arrangement is final.

See section 34 of the Taxation Administration Act 2001 for more information.

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Last updated: 28 March 2025