Pay Queensland land tax

QLD land tax applies on aggregated land value above $600K (individuals) / $350K (companies + trusts).

highcurrentannual

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

Source: https://qro.qld.gov.au/land-tax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.