Queensland Land Tax Calculator 2025-26

Calculate annual QLD land tax on your investment and non-exempt properties. Threshold: $600,000.

$

Unimproved land value, excluding primary residence

Annual Land Tax

$12,750

Effective Rate0.850%
Taxable Excess$900,000
QLD land tax applies to land holdings (excluding home) above $600,000 for individuals, assessed at 30 June.

Queensland Land Tax at Common Values

Land ValueAnnual Land TaxEffective Rate
$800,000$2,5000.313%
$1,200,000$7,8000.650%
$1,500,000$12,7500.850%
$2,000,000$21,0001.050%
$3,000,000$37,5001.250%
$5,000,000$62,5001.250%

Frequently Asked Questions

What is the Queensland land tax threshold?

The Queensland land tax threshold is $600,000 for 2025-26. Land held below this value is not subject to land tax.

Is my home exempt from QLD land tax?

Yes. Your principal place of residence is generally exempt from Queensland land tax. Investment properties, holiday homes, and vacant residential land are taxable.

How is QLD land tax calculated?

Queensland land tax is calculated on the total taxable unimproved value of all land you hold (excluding your home) as at the assessment date. The rate applies to the value above the threshold.