Land tax in Queensland on $1,000,000 of land owned by an individual is $4,500 a year, on the QLD revenue office's 2026/27 land tax year rates. A company pays $12,500 and a family trust $12,500 on the same land. The calculator below works it out for any land value in QLD.
Rates as at NSW, Victoria, Queensland, South Australia, Western Australia, Tasmania and the ACT read on 22 October 2026 (the 2026 land tax year in NSW and Victoria, 2026/27 elsewhere); the Northern Territory has no land tax
Presm's Land Tax Calculator on each revenue office's published rates. Estimates only: exemptions and concessions beyond these boxes are not checked here. The QLD revenue office
What an individual, a company, a family trust and a foreign individual pay a year in Queensland at seven land values. Every figure is worked out by the calculator above.
| Land value | Individual | Company | Family trust | Foreign individual, with surcharge |
|---|---|---|---|---|
| $500,000 | $0 | $4,000 | $4,000 | $8,500 |
| $750,000 | $2,000 | $8,250 | $8,250 | $20,250 |
| $1,000,000 | $4,500 | $12,500 | $12,500 | $32,000 |
| $1,500,000 | $12,750 | $21,000 | $21,000 | $55,500 |
| $2,000,000 | $21,000 | $29,500 | $29,500 | $79,000 |
| $3,000,000 | $37,500 | $45,000 | $45,000 | $124,500 |
| $5,000,000 | $62,500 | $75,000 | $75,000 | $214,500 |
Presm's Land Tax Calculator, the QLD revenue office's 2026/27 land tax year rates. Land value: all the taxable land the owner holds in the state, not the home they live in. Family trust: a discretionary trust. Estimates only.
| Held by | Land tax a year |
|---|---|
| Your own name | $4,500 |
| A family trust | $12,500 |
| A company | $12,500 |
On $1,000,000 of land in Queensland, a family trust pays $8,000 more a year than your own name, and a company pays $8,000 more a year than your own name. The Entity Land Tax Simulator compares all seven ways to hold land, in every state.
A foreign owner of land in Queensland pays a surcharge on top of land tax. On $1,000,000 of land the calculator works it out like this; an Australian resident individual pays $4,500.
| Land tax | $12,500 |
|---|---|
| Foreign owner surcharge | $19,500 |
| Total a year | $32,000 |
Source: Queensland Revenue Office: land tax foreign surcharge, read 22 Oct 2026. Presm's Land Tax Calculator; estimates only.
Queensland taxes the land value of what an owner holds above a threshold, on its own scale; some owners have a scale of their own. These are the scales as the calculator applies them, then the calculator's own notes.
| Land value | Land tax a year |
|---|---|
| $0 to $599,999 | Nil (below the threshold) |
| $600,000 to $999,999 | $500 plus 1% of the value above $600,000 |
| $1,000,000 to $2,999,999 | $4,500 plus 1.65% of the value above $1,000,000 |
| $3,000,000 to $4,999,999 | $37,500 plus 1.25% of the value above $3,000,000 |
| $5,000,000 to $9,999,999 | $62,500 plus 1.75% of the value above $5,000,000 |
| $10,000,000 and over | $150,000 plus 2.25% of the value above $10,000,000 |
| Land value | Land tax a year |
|---|---|
| $0 to $349,999 | Nil (below the threshold) |
| $350,000 to $2,249,999 | $1,450 plus 1.7% of the value above $350,000 |
| $2,250,000 to $4,999,999 | $33,750 plus 1.5% of the value above $2,250,000 |
| $5,000,000 to $9,999,999 | $75,000 plus 2.25% of the value above $5,000,000 |
| $10,000,000 and over | $187,500 plus 2.75% of the value above $10,000,000 |
The QLD revenue office · Stamp duty in QLD
Land tax comes every year, on everything you own in a state. Presm puts it beside the rest of each property's costs: what it costs you each week, what it does to your portfolio, and what the next one would change.
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