Levy rates
From 1 July 2022, the existing levy zone will be divided into two new areas – metropolitan and regional. Levy rates within both areas will increase at different rates. Read more about the changes and future levy rates.
The waste levy is applied to general waste streams disposed to landfill, including municipal solid waste, commercial and industrial waste, and construction and demolition waste.
The levy is also applied to regulated (or hazardous) waste disposed to landfill.
More information on Regulated Waste Classification, including a list of regulated wastes is available.
Please refer to the table below for current and future waste levy rates.
GST is not applied to the waste levy when a landfill operator pays the waste levy to the Queensland Government.
GST is applied to the waste levy when a landfill operator charges their customers a fee to cover their levy liability.
* Calculated using the previous year’s levy rate and an indexation figure of 4.3%. The indexation figure is the percentage change in consumer price index for Brisbane from December Quarter 2020 to December Quarter 2021 as published by the Australian Bureau of Statistics.
View a summary of levy requirements for operators—in the levy zone or in the non-levy zone.
| Type of waste | Levy zone (from 1 July 2022) | Levy rate (per tonne) increases (per financial year) | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 2021‑22 | 2022‑23 | 2023‑24 | 2024‑25 | 2025‑26 | 2026‑27 | 2027‑28 | 2028‑29 | 2029‑30 | ||
| General levy rate (i.e. other levyable waste) | Metro | $85 | $95 | $105 | $115 | $125 | $135 | $145 | CPI increase | CPI increase |
| Regional | $85 | $88* | CPI increase | |||||||
| Treated timber sawdust and shavings | Metro | $85 | $95 | $105 | $115 | $125 | $135 | $145 | CPI increase | CPI increase |
| Regional | $85 | $88* | CPI increase | |||||||
| Earth contaminated with a hazardous contaminant from land recorded on the environmental management register or contaminated land register | Metro | $85 | $95 | $105 | $115 | $125 | $135 | $145 | CPI increase | CPI increase |
| Regional | $85 | $88* | CPI increase | |||||||
| Regulated waste: Category 1 | Metro | $165 | $175 | $185 | $195 | $205 | $215 | $225 | CPI increase | CPI increase |
| Regional | $165 | $172* | CPI increase | |||||||
| Regulated waste: Category 2 | Metro | $115 | $125 | $135 | $145 | $155 | $165 | $175 | CPI increase | CPI increase |
| Regional | $115 | $119* | CPI increase | |||||||
GST is not applied to the waste levy when a landfill operator pays the waste levy to the Queensland Government.
GST is applied to the waste levy when a landfill operator charges their customers a fee to cover their levy liability.
* Calculated using the previous year’s levy rate and an indexation figure of 4.3%. The indexation figure is the percentage change in consumer price index for Brisbane from December Quarter 2020 to December Quarter 2021 as published by the Australian Bureau of Statistics.
View a summary of levy requirements for operators—in the levy zone or in the non-levy zone.