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Land tax essentials

The Office of State Revenue administers land tax, which is a state tax calculated on the freehold land you own in Queensland at midnight on 30 June each year.

Most Queensland land owners are not liable for land tax because the value of their land is not high enough.

When we identify that you may be liable, we’ll send you a letter with a summary of your land holdings and information on available exemptions.

Land valuations

The Department of Resources issues land valuations in March each year. We use these to determine your land tax liability.

Buying and selling land

When you change the ownership or use of your land, it could affect your land tax liability.

Land tax thresholds

Depending on your owner type, you are liable for land tax when the total taxable value of your land, at 30 June, reaches a certain threshold.

Exemptions

Exemptions can remove or reduce your land tax liability. Each co-owner must apply for an exemption.

OSR Online

Set up an account to access assessment notices, keep your details up-to-date and apply for exemptions.