Property

QLD Land Tax 2026: Thresholds, Owner Types, Surcharges

Queensland land tax 2026: thresholds and rates for individuals vs companies/trusts, foreign surcharges, and calculator.

RERealEstateCalc Editorial · Property & Finance Research
1 Sept 2024Updated 1 Apr 20262 min read
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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.

RE

RealEstateCalc Editorial

Property & Finance Research

The RealEstateCalc editorial team researches and writes about Australian property, finance, and tax topics. All content is fact-checked against official sources including the ATO, state revenue offices, ASIC Moneysmart, and the RBA.

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QLD Land Tax Calculator & Guide (2026) — Thresholds & Rates