Rates current as at 2026-08-03
QLD Land Tax Calculator - and the year you'll cross the threshold
Under $600,000 of taxable land you pay nothing. The question most calculators never answer: how long does that last? Land values grow - this projects your crossing year.
Your land holdings
Land tax this year (individual)
$0/yr
Under the threshold with $100,000 of headroom.
The crossing year
At 5.0% growth, your land value crosses $600,000 in year 4 - a new cost of $578/yr that most 10-year projections quietly ignore.
Land tax is one line of the deal. The full audit carries it through every year of the projection, including the year the threshold is crossed.
Deal Auditor - in build, not yet available
Individual rates and threshold (QRO source). Trusts, companies and absentees use the $350,000 threshold and different rates - this calculator does not model them, and absentees also pay a 3% surcharge. Estimates only - your assessment depends on Valuer-General valuations.
The land tax cliff nobody projects
Queensland land tax is assessed each 30 June on the total taxable value of your freehold land - your home excluded. Individuals pay nothing until that total reaches $600,000; then $500 plus 1% of the excess, stepping up again at $1 million. The tax is on land value, not property value, which is why a unit-heavy portfolio can stay under the threshold for decades while two houses in a growth corridor can cross it surprisingly fast.
That crossing is the part that matters for investors. Buy a house with $340,000 of land value today and you look safely clear - but at 5% growth, a second similar purchase puts the combined total over the threshold within a handful of years, and the cost compounds from there. Our Deal Auditor models land tax inside the full 10-year projection and raises a red flag when a deal's land value will breach the threshold during your hold - this page is the standalone version of that check.
Land tax is the holding cost - the purchase-day tax is transfer duty, and Queensland's depends on who's buying: the QLD stamp duty calculator covers the investor, home concession and first home scales for the same property.
Frequently asked questions
Who pays land tax in Queensland?
Individuals pay land tax when the total taxable value of all their Queensland freehold land - excluding their home - reaches $600,000 as at 30 June. Companies, trusts and absentees have a lower threshold of $350,000 and different rates, and absentees pay an extra 3% surcharge on top. Your principal place of residence is generally exempt.
How is QLD land tax calculated?
On the taxable land value, not the property value. At $600,000-$999,999 an individual pays $500 plus 1 cent for every dollar over $600,000; from $1 million the rate steps up to $4,500 plus 1.65 cents per dollar over $1 million, with further tiers above $3 million. A $750,000 taxable land value costs $2,000 a year.
Does land tax apply to my whole property value?
No - only the unimproved land value as assessed by the Valuer-General, which is typically well below the property's market value. For a $750,000 house, the land component might be around $340,000. Units and townhouses carry much smaller land shares, which is why apartment investors rarely hit the threshold.
Why does the threshold breach year matter?
Because land values grow. A portfolio comfortably under the $600,000 threshold today can cross it within a few years of normal growth, adding a new annual cost that most cash-flow projections ignore. This calculator projects the crossing year, and the Deal Auditor flags it automatically inside a full deal audit.
Is this an official assessment?
No - it is an estimate from the rates published by the Queensland Revenue Office, current as at the date shown. Your actual assessment depends on the Valuer-General's valuations and your ownership structure. Confirm with QRO.