Queensland Land Tax Calculator & Investor Guide (2025-26 Update)

Planning to buy an investment property in Queensland? This guide explains how Queensland land tax works, which land value to use, and how to estimate your annual holding cost using the free PropMax Queensland Land Tax Calculator.

Queensland land tax is assessed on the total taxable value of Queensland freehold land you own at midnight on 30 June each year. Your home is usually exempt, but investment properties, vacant land and many trust or company holdings can be taxable once the relevant threshold is reached.

Table of Contents

• Step 1. Understanding Land Tax Rules in Queensland
• Step 2. How to Find Your Queensland Land Value
• Step 3. Queensland Land Tax Thresholds and Rates
• Step 4. Companies, Trusts and Absentee Owners
• Step 5. Use a Land Tax Calculator QLD

Step 1. Understanding Land Tax Rules in Queensland

Queensland land tax is based on your aggregated taxable Queensland land, not the value of each property in isolation. Before using the calculator, gather:

• The combined taxable land value of your Queensland investment land
• Whether any land is exempt, such as your principal place of residence
• Whether the land is held personally, through a company, or in a trust
• Whether absentee or foreign-owner surcharge rules apply

The liability arises at midnight on 30 June before the relevant financial year.

Step 2. How to Find Your Queensland Land Value

Land tax uses land value, not the full property market value. Buildings and other improvements are not included.

You can usually find the value from:

1. Your Queensland valuation notice
2. Queensland Government land valuation search tools
3. Council rates and valuation records
4. Purchase due diligence material from the agent or conveyancer

For modelling, use the combined taxable value across all Queensland investment land you expect to own at 30 June.

Step 3. Queensland Land Tax Thresholds and Rates

For resident individuals, Queensland applies these rates:

Example: If your combined taxable Queensland land value is $850,000, the estimated resident individual land tax is $500 + 1.0% × $250,000 = $3,000.

Step 4. Companies, Trusts and Absentee Owners

Queensland uses a lower threshold for companies, trustees and absentee owners.

For companies and trustees, land tax starts at $350,000:

Absentee individuals use a similar lower threshold and may pay surcharge land tax. Foreign companies, foreign trusts and absentee individuals can also pay an additional 3% surcharge above $349,999.

Step 5. Use a Land Tax Calculator QLD

Use the calculator on this page to estimate Queensland land tax before purchasing. You’ll need:

• Combined taxable Queensland land value
• Whether the owner is an individual, company, trust or absentee
• Whether a foreign-owner surcharge applies

This tool is designed for investor modelling purposes. Confirm final liability with the Queensland Revenue Office or your accountant before relying on the figure for settlement or tax planning.