Queensland compliance
Queensland land tax
Thresholds, rates, surcharges + exemptions for FY26. Administered by QRO.
Threshold
$600,000 individuals; $350,000 companies + trusts
Rate
Sliding scale; $500-$1,450 + 1-2.75% bracketed
Surcharges
Absentee owner surcharge 3%
Assessment date
Midnight 30 June
Exemptions
PPR, primary production, charitable
Payment
Annual single payment or instalments via QRO
FAQ
- What is the Queensland land tax threshold?
- $600,000 individuals; $350,000 companies + trusts
- What is the Queensland land tax rate?
- Sliding scale; $500-$1,450 + 1-2.75% bracketed
- Are there foreign owner surcharges?
- Absentee owner surcharge 3%
- What exemptions apply?
- PPR, primary production, charitable
- When is land tax assessed?
- Midnight 30 June