Pay Queensland land tax
QLD land tax applies on aggregated land value above $600K (individuals) / $350K (companies + trusts).
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Who must comply
Owners of QLD land above thresholds.
What triggers it
Holding taxable land at 30 June each year.
When due
Annual; per assessment.
Evidence required
Notice of Assessment; PPR claim; trust nominations.
Max penalty
Penalty tax + interest; charge on land for unpaid amounts
Summary
Land Tax Act 2010 (Qld). FY26 thresholds: $600K individuals + $350K companies + trusts. Foreign land tax surcharge + absentee owner surcharge apply. Aggregated land value across QLD landholdings.
Enforced by
Source legislation
Topics
taxland-taxstateqld
Related obligations
- QLDPay QLD transfer duty on residential propertyQLD transfer duty progressive; foreign acquirer additional duty 8% (from 1 July 2024).
- VICPay Victorian land tax (including absentee owner surcharge)VIC land tax applies on aggregated taxable value above $50K (general) / $25K (trust); absentee owner +4% surcharge.
- NSWPay NSW land taxNSW land tax applies on aggregated unimproved land value above $1.075M general threshold (2026).
- QLDPay Queensland payroll tax when threshold metQLD: 4.75% rate on Australian wages above the $1.3M tax-free threshold (FY26).
- VICPay Victorian payroll tax when threshold metVIC: 4.85% rate on Australian wages above the $1,000,000 tax-free threshold (from 1 July 2025).
- NSWPay NSW payroll tax when threshold metNSW: 5.45% rate on Australian wages above the $1.2M tax-free threshold (FY26).
Frequently asked questions
- Who must comply with Queensland land tax?
- Owners of QLD land above thresholds.
- What triggers Queensland land tax?
- Holding taxable land at 30 June each year.
- When is Queensland land tax due?
- Annual; per assessment.
- What is the maximum penalty for Queensland land tax?
- Penalty tax + interest; charge on land for unpaid amounts
- What evidence is required for Queensland land tax?
- Notice of Assessment; PPR claim; trust nominations.
Source: https://qro.qld.gov.au/land-tax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.