Who must pay Queensland land tax?
The applicability test for Pay Queensland land tax (QRO), computed across 35 industries, 9 business structures and 6 size bands.
Short answer: Specialised
Triggered by owning or buying land — the questionnaire does not ask about property holdings. The Rules Mate questionnaire does not treat this as an obligation for an ordinary business.
What the obligation is
QLD land tax applies on aggregated land value above $600K (individuals) / $350K (companies + trusts).
Queensland land tax is an annual state tax under the Land Tax Act 2010 (Qld), levied on the freehold land an owner holds in Queensland at midnight on 30 June, for the whole financial year. Liability is assessed on the total taxable value of all the owner's Queensland land, including its share of jointly owned land, using the Valuer-General's annual site valuation (taxable value is the lesser of the statutory land value and the averaged value, s 16). The owner's principal place of residence is generally exempt, as is land used for primary production and some land held by charities and non-profit bodies. Rates depend on the owner type: individuals, companies and trustees, absentees, and foreign companies and trusts are assessed on separate scales. Queensland Revenue Office (QRO) issues an assessment notice; the owner does not lodge a return.
The applicability test
Triggered by owning or buying land — the questionnaire does not ask about property holdings. The Rules Mate questionnaire does not treat this as an obligation for an ordinary business.
How the regulator frames it: Individuals, companies (including clubs, associations and societies), trustees of trusts and superannuation funds, and absentees who own freehold land in Queensland whose total taxable value at 30 June is at or above the threshold for their owner type. A trustee of a special disability trust is assessed as an individual.
What triggers it: Owning freehold land in Queensland at midnight on 30 June with a total taxable value of $600,000 or more (individuals) or $350,000 or more (companies, trustees and absentees), after exemptions such as the home exemption.
Threshold: Total taxable value of Queensland land at 30 June of $600,000 or more (individuals); $350,000 or more (companies, trustees and absentees). Individuals pay $500 plus 1 cent per $1 over $600,000 in the first band; companies and trustees pay $1,450 plus 1.7 cents per $1 over $350,000.
Jurisdiction: Queensland law only. A business with no operations in QLD is outside it, whatever the rest of the test says.
Which industries are in or out
Outcome across the 35 industries Rules Mate maps (35 of 35: no).
The answer is the same in every industry: no. Industry does not change who must comply.
Business structure and size
Structure does not change the answer across all industries: for every structure the answer is "no".
Size does not change the answer across all industries: at every size band the answer is "no".
Worked examples
Each line is one run of the Rules Mate applicability engine for a single business profile, with the reason the engine gives:
- Pty Ltd company in real estate agents with 6–19 employees, turnover $1M–$3M: does not apply. Triggered by owning or buying land — the questionnaire does not ask about property holdings.
What you must do, and when
- When due
- Annually, by the due date shown on the land tax assessment notice issued by QRO for the financial year. Interest accrues on any overdue amount from the day after the due date, and instalment arrangements are available.
- Frequency
- Annual
- Evidence to keep
- Land tax assessment notices and payment records; Valuer-General land valuations; evidence supporting any home, primary production or other exemption claimed; ownership and trust documents establishing the owner type; QRO Online account with current contact details.
- Status
- Current
- Priority
- High
Penalty for not complying
Maximum penalty: Unpaid tax interest accrues on overdue land tax from the day after the due date, and penalties may also apply if the amount remains unpaid (QRO). Foreign companies, trustees of foreign trusts and absentees also pay a 3% surcharge on taxable land valued at $350,000 or more.
Audit or assurance level
Rules Mate has not yet classified the audit or assurance level for this obligation. Any audit, review or certification requirement is set by the regulator source listed below.
Obligations with the same applicability test
If this obligation applies to you, so do these 5: the engine uses the same rule for each.
Where it sits in the corpus
Rules Mate tracks 37 published obligations tagged "tax", 6 of them rated critical. For a professional services Pty Ltd company with 6–19 employees operating in every state, 7 of those apply outright. This obligation is rated high priority, and is a annual obligation.
Regulator, legislation and tools
Regulated by Queensland Revenue Office.
QRO: Queensland state revenue — payroll tax, land tax, transfer duty, mineral royalties.
Free tools that help with this obligation:
Questions
- Who must pay Queensland land tax?
- Triggered by owning or buying land — the questionnaire does not ask about property holdings. The Rules Mate questionnaire does not treat this as an obligation for an ordinary business.
- Do sole traders need to pay Queensland land tax?
- No. Across every industry and every size band, the engine's answer for a sole trader is: no.
- Do businesses with 1–5 employees need to pay Queensland land tax?
- No (1–5 employees, turnover $100K–$1M).
- When is "Pay Queensland land tax" due?
- Annually, by the due date shown on the land tax assessment notice issued by QRO for the financial year. Interest accrues on any overdue amount from the day after the due date, and instalment arrangements are available.
Related
Sources
Computed by the Rules Mate applicability engine from the published obligation corpus; facts last checked 3 October 2026. Rules Mate is not a law firm and this is general information, not legal advice. Confirm your position with the regulator source or a qualified adviser before acting.