What Is Land Tax and Who Has to Pay It in Queensland?
Land tax in Queensland is an annual state tax on the total taxable value of freehold land you own above a tax-free threshold, administered by the Queensland Revenue Office (QRO). It applies to investment properties, commercial land and vacant land, but your home (principal place of residence) and primary production land are generally exempt. Your liability is determined at midnight on 30 June each year — the "liability date" — so it's whoever owns the land at that moment who is assessed, regardless of any change of ownership shortly before or after.
How Is Land Tax Calculated in Queensland?
Land tax is calculated on the combined taxable value of all your non-exempt Queensland landholdings. The general tax-free threshold is $600,000 for individuals, but only $350,000 for companies and trustees — a materially lower threshold that matters for farmland held through a company or trust structure. Above the relevant threshold, land tax is charged on a sliding rate scale that increases at higher value bands.
What Is Exempt From Land Tax?
- Home (principal place of residence) — generally exempt.
- Primary production land — see below; the most relevant exemption for rural and farming landholders.
Primary Production Land Exemption — Eligibility in Detail
Section 53 Land Tax Act — land used solely for a business of primary production (prescribed activities including livestock, cultivating for sale, plantations/forestry). Not automatic — must apply via Form LT11.
This exemption is not automatic — you need to apply using Form LT11, and the land must be used solely for a prescribed primary production activity such as livestock, cultivating produce for sale, or plantation forestry.
Primary Production Land Tax Exemption Checker (Queensland)
Answer honestly for a quick indication of whether your land is likely to qualify — this is not a substitute for lodging an actual Form LT11 application with the QRO.
Source: Queensland Revenue Office — primary production exemption (see sources below).
Land Tax for Companies, Trusts and Absentees
Companies and trustees share a single, much lower $350,000 threshold and a different rate scale to individuals. An absentee owner surcharge of 3% also applies to individuals who don't ordinarily reside in Australia, on taxable value above $350,000 — worth checking carefully for rural property owned by expatriate family members.
How and When Land Tax Is Assessed and Paid
The QRO assesses land tax based on ownership at midnight 30 June each year, and generally begins issuing assessment notices from August. Your assessment notice shows the taxable value of your land, the amount due, and a payment reference number.
Frequently Asked Questions
Does my home get taxed under land tax?
Your principal place of residence is generally exempt, subject to meeting the standard eligibility rules.
Is farmland automatically exempt from land tax in Queensland?
No — you need to apply for the exemption using Form LT11 and demonstrate genuine primary production use.
Does land tax apply per property or across my whole portfolio?
Across your whole non-exempt Queensland landholding combined, not property by property.
Where can I get an exact land tax figure for my property?
This page provides general information only — use the QRO's own online land tax calculator, or speak with a registered tax agent, for a precise figure based on your specific circumstances.
Updated on 2026-07-12 — what changed
Initial publication of this page, verified directly against qro.qld.gov.au as of 12 July 2026.