Land Tax Calculator — QLD
This is a Queensland land tax calculator. Enter the total taxable value of your Queensland landholdings and it returns the estimated annual land tax using Queensland Revenue Office thresholds under the Land Tax Act 2010 (Qld). The home (principal place of residence) is exempt. An absentee surcharge and a foreign surcharge apply in specified cases.
What this calculator does
Queensland land tax is assessed annually on the total taxable value of freehold land owned at midnight on 30 June each year (excluding the home and primary production land). The Land Tax Act 2010 (Qld) sets a tax-free threshold for individuals, with a lower threshold for companies and trusts. An interstate landholding aggregation regime commenced in 2023.
Legal basis
Queensland land tax is imposed under the Land Tax Act 2010 (Qld). The home exemption is in s 12. The absentee surcharge (2%) sits in Part 3A. The interstate landholding provisions (aggregation of total Australian land value for rate determination) were introduced by the Land Tax and Other Legislation Amendment Act 2022 (Qld), though they have faced legal challenge.
How the calculation works
Apply the QRO progressive rate schedule under the Land Tax Act 2010 (Qld): nil below the threshold ($600,000 for individuals, $350,000 for companies and trusts), then marginal rates rising from 1% to 2.75%. If the interstate aggregation regime applies, total Australian land value determines the marginal rate band, but duty is only payable on the QLD proportion. Absentees pay a 2% surcharge on the total taxable value.
Interactive calculator coming soon
For an individual with $900,000 of taxable QLD land (home excluded), with the individual threshold at $600,000, estimated Queensland land tax is approximately $3,500.
In the meantime, use the worked example above to validate your figures and confirm the final amount with the relevant revenue office or authority before relying on it in a matter.
Start free trialWhat you fill in
- Total taxable land value — QLD (AUD) (currency): Must be a positive number
- Owner type (select): Required
- Home (PPR) excluded from above? (select): Required
- Interstate landholdings to aggregate? (select): Required
- Total interstate land value (AUD) (currency): Must be zero or positive
Limitations
- Thresholds and rates are updated annually by the QRO — confirm current figures
- The interstate landholding aggregation regime has been subject to High Court challenge — its application may change
- Does not model the absentee surcharge interaction with double-tax-agreement countries
- Does not calculate the home exemption where part of the land is used for non-residential purposes
- Does not address the charitable institution exemption or retirement village provisions
What to do next
Register with the QRO if you hold Queensland land above the threshold. On settlement of any land sale, ensure land tax clearances are obtained. Quillio supports conveyancers through the settlement and clearance workflow — see /practice-areas/property-lawyers.
Calculator FAQs
Is my home taxed?
No — the home (principal place of residence) is exempt under s 12 of the Land Tax Act 2010 (Qld). Conditions on occupancy and use apply.
What are the current thresholds?
The individual threshold and company/trust threshold are indexed by the QRO. The calculator uses the figures as at the build date — confirm against qro.qld.gov.au for the current assessment year.
What is the interstate aggregation regime?
From 2023, the QRO can aggregate the value of all Australian landholdings (not just QLD) to determine the marginal rate band, then assess QLD land tax on the QLD proportion. This regime has faced legal challenge and its status should be confirmed with the QRO.
What is the absentee surcharge?
Absentees (individuals who do not ordinarily reside in Australia, or foreign companies and trusts) pay a 2% surcharge on the total taxable value of their QLD land under Part 3A of the Land Tax Act 2010 (Qld).
Are trusts and companies taxed differently?
Yes — companies and trusts have a lower tax-free threshold ($350,000 vs $600,000 for individuals) and different marginal rate bands under the Act.
Does primary production land get an exemption?
Yes — land used solely for primary production carried on as a business may be exempt. The exemption depends on use and commerciality. Contact the QRO for eligibility.
Is this legal or tax advice?
No — it is an estimator. Confirm with the QRO or your adviser, particularly regarding the interstate aggregation regime and trust structures.
Get help with the matter
For Queensland property lawyers and conveyancers, Quillio handles the workflow around land tax — clearance certificates, settlement adjustments, and vendor disclosure analysis. See /practice-areas/property-lawyers.
This calculator is an estimate only. Queensland land tax thresholds and the interstate aggregation regime are subject to change. Always confirm with the Queensland Revenue Office or your adviser before relying on the figure.
Quillio handles the next steps.
The calculator gives you the number. Quillio handles the rest of the matter — drafting, review, research, and correspondence. The free trial requires no credit card.
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