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Land tax in Queensland
Administered under the Land Tax Act 2010
The state government imposes land tax on the owners of freehold land in Queensland as at midnight on 30 June each year.
View the current land tax rates.
View the Commissioner’s rulings relating to the Land Tax Act.
Frequently asked questions
- Who values my property?
Your property is valued by the Department of Natural Resources and Mines each year.
See taxable value for more information.
- Why have I received an assessment?
All owners of land in Queensland at midnight 30 June may be liable for land tax.
A resident (an individual) may be liable if the total taxable value of their freehold land is $600,000 or more.
A company, trustee or an absentee may be liable if the total taxable value of the freehold land is $350,000 or more.
- If I own land with other people, will they get an assessment?
Only if they exceed the current thresholds, as each land owner is assessed on their own individual land holdings.
- Why am I paying land tax on property I do not own?
The owner of land as at 30 June each year is liable for the annual land tax—even if you buy and sell land during the year.
If you want to apportion the land tax, this is to be negotiated between the seller and the buyer.
Contact us if your assessment includes land that you sold before the relevant 30 June.
- Why should I apply for a clearance certificate?
When you apply for a land tax clearance certificate, you will find out if there is any land tax owing on the land for the relevant financial year.
You will either receive a clearance certificate confirming that no land tax is owing or be advised of any outstanding tax that needs to be paid.
Should there be tax outstanding, the purchaser or new owner may be asked to pay the tax—even if a previous owner incurred the tax.
See clearance certificates for more information.
- If I sold a property after 30 June, am I still liable for land tax? If I am, shouldn't it be apportioned to the date it was sold?
The Land Tax Act 2010 does not allow for apportionment. If you are the registered owner as at 30 June, then you are the liable party for the full financial year.
- What are the options for paying land tax?