Land tax
Land tax is a state tax on freehold land. For land tax purposes ‘land’ includes:
- vacant land
- land that is built on
- lots in building unit plans
- lots in group title plans
- lots in a time share scheme
- lots owned by a home unit company.
If you own land in another state, you should contact that state’s tax office for information on your obligations and entitlements.
The state government imposes land tax on the owners of freehold land in Queensland as at midnight on 30 June each year. This is done under the Land Tax Act 2010 (PDF, 732KB).
The thresholds and rates that apply depend on what type of owner you are.
Read more about land tax.
