Correction (reviewed 24 September 2026): An earlier version of this article incorrectly described a proposed interstate land tax calculation as an operating Queensland rule. The examples and reporting claims in that version should not be used to assess a current liability.
What applies now
Queensland Revenue Office explains that land tax is calculated on freehold land owned in Queensland at midnight on 30 June. Its current guidance describes rates and thresholds by ownership type, taxable value and available exemptions. Land owned in another state is not added to a Queensland portfolio for the interstate model described in the earlier article.
Check the Queensland Revenue Office land tax overview and the applicable calculation guidance for the current rules. Our Queensland land tax guide gives a general introduction.
If you own property across states
Each jurisdiction may assess its own land tax. Obtain advice based on the ownership entity, land values, exemptions and assessment dates that apply to your holdings. For a proposed Queensland property transaction, contact Ensure Legal about the contract and settlement issues, and seek tax advice for liability calculations.
Prepared by Ensure Legal · Reviewed by Stephen Kwok · Updated: 24 September 2026. General information only; this correction does not assess an individual taxpayer’s position.
