Levy rates

The waste levy is applied to all waste that is disposed to landfill. If materials are recycled, there is no levy charged.

The various waste types are:

• General waste, including municipal solid waste, commercial and industrial waste, and construction and demolition waste.
• Category 1 regulated (or hazardous) waste.
• Category 2 regulated waste.
• Other wastes such as treated timber sawdust and shavings and earth contaminated with a hazardous contaminant from land recorded on the environmental management register or contaminated land register attract the general waste levy rate

More information on Regulated Waste Classification, including a list of regulated wastes is available.

The levy zone is divided into two areas:

• the metropolitan zone (Level 1)—comprising of the 10 South East Queensland local government areas
• the regional zone (Level 2)—made up of the remaining 29 local government areas in the current levy zone.

Please refer to the table below for waste levy rates.

View a summary of levy requirements for operators—in the levy zone or in the non-levy zone.

The two levy zones attract and increase at different rates to reflect the differences between South East Queensland and regional areas in terms of amounts of waste and opportunities for recycling and resource recovery.

Rates in the metropolitan zone will continue on the same trajectory since 2022, increasing by $10 a tonne per year, helping ensure the levy works as intended and to encourage infrastructure investment.

Rates in the regional zone increase each year by the Government Indexation Rate (GIR) per tonne.

Levy rate (per tonne) per financial year

Type of waste	Levy area	2025-26	2026-27	2027-28	2028-29	2029-30
General levy rate, i.e. other levyable waste	Metropolitan Level 1	$125	$135	$145	$155	$165
	Regional Level 2	$97	$100	$103	$106	GIR
Treated timber sawdust and shavings	Metropolitan Level 1	$125	$135	$145	$155	$165
	Regional Level 2	$97	$100	$103	$106	GIR
Earth contaminated with a hazardous contaminant from land recorded in the environmental management register or contaminated land register	Metropolitan Level 1	$125	$135	$145	$155	$165
	Regional Level 2	$97	$100	$103	$106	GIR
Regulated waste: Category 1	Metropolitan Level 1	$205	$215	$225	$235	$245
	Regional Level 2	$192	$198	$204	$210	GIR
Regulated waste: Category 2	Metropolitan Level 1	$155	$165	$175	$185	$195
	Regional Level 2	$133	$137	$141	$145	GIR >

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.

The regional waste levy rates for 2026-27 – 2028-29 were indexed at the GIR of 3.4 per cent.

The levy rate to be applied depends on which levy area the waste is generated in and which levy area it is disposed in. Please refer to the below table to understand how the levy rates are to be determined.

Source of waste	Destination of waste	Applicable levy rate
Metropolitan area (Level 1)	Metropolitan	Metropolitan
	Regional	Metropolitan
	Non-levy zone	Metropolitan
Regional area (Level 2)	Metropolitan	Metropolitan
	Regional	Regional
	Non-levy zone	Regional
Non-Levy Zone	Metropolitan	Metropolitan
	Regional	Regional
	Non-levy zone	No levy
Interstate (other jurisdictions)	Metropolitan	Metropolitan
	Regional	Metropolitan
	Non-levy zone	Metropolitan