QLD Land Tax 2025: Thresholds, Owner Types, Surcharges
Queensland land tax 2025: thresholds and rates for individuals vs companies/trusts, foreign surcharges, and calculator.
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Overview
Queensland assesses land tax on the taxable value of land you own at midnight on 30 June each year, excluding your home in most cases. Thresholds and rates vary by owner type, and foreign or absentee surcharges can apply. The taxable value is based on land valuations, not the property's market price. Aggregation rules across multiple properties can impact which band you fall into.
If you are near a threshold, understand how valuation adjustments or a new purchase may change your total taxable value. Keep records of valuations and check the Queensland Revenue Office timelines for assessments and objections.
How QLD Land Tax Works
- Thresholds vary by owner type; rates apply progressively.
- Foreign or absentee status may add surcharges.
Quick Comparison — QLD vs NSW vs VIC (Illustrative)
| State | PPR exemption | Thresholds vary by owner type | Absentee/foreign surcharge |
|---|---|---|---|
| QLD | Yes (generally) | Yes | Possible for foreign/absentee |
| NSW | Yes (generally) | Yes | Possible for foreign/absentee |
| VIC | Yes (generally) | Yes | Absentee owner surcharge |
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Sources
- Queensland Revenue Office — Land tax: https://www.qld.gov.au/environment/land/taxes
- ASIC Moneysmart — Property taxes: https://moneysmart.gov.au
FAQs
Is my PPOR exempt from land tax in QLD?
Generally yes; investment and secondary properties are typically taxable.
Do thresholds differ for companies and trusts?
Yes, some owner classes have different thresholds/rates than individuals.
Frequently asked questions
How is QLD land tax calculated?
Apply the relevant threshold and rate schedule to the taxable land value, adjusted for owner type.
Do foreign buyers pay more?
Foreign or absentee surcharges may apply in addition to standard land tax.
What valuation date applies?
QLD assesses landholdings as at a specific date each year; check the current assessment date and rules.
Are PPORs exempt?
Your principal place of residence is generally exempt. Investment or secondary properties are typically taxable.
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