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Your 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.

Depending on the ownership and use of the land, you may be eligible for a land tax exemption, which removes the value of the exempt land from the total taxable value of all your land.

You can apply online for your home exemption.

What this means for you

When we identify that you may be liable, the letter we send you will have a summary of your land holdings and information on available exemptions.

You are liable when the total taxable value of your land (minus any land that is exempt) is:

  • $600,000 or more—for individuals
  • $350,000 or more—for companies, trustees or absentees.

We may send you an assessment notice if your land holdings are correct and the value of your land is over the threshold.

The assessment notice will also include a summary of your land holdings, and information on your obligations and entitlements. You must tell us if the assessment contains any errors. You can also apply for any exemptions that you may be eligible for.

You can receive your assessment notices electronically by registering for OSR Online.

The value of your land

The Valuer-General, Department of Natural Resources, Mines and Energy (DNRME), determines the value of your land, which we use to calculate land tax. You should contact DNRME if you disagree with your annual land valuation.

Your land tax obligations

Unless your circumstances change, you don’t need to do anything to be assessed for land tax. We will send you an assessment notice each year that you are liable, usually at the same time.

You should make sure to keep your land tax details up to date (including your postal address). And if you disagree with our records of your landholdings, contact us at landtax@treasury.qld.gov.au so we can review it.

There are many options to pay your land tax. You can also register online for the extended payment option, which allows you pay by direct debit over an extended period (150 days instead of the standard 90 days).

You can update your details and manage payments with OSR Online.

More information