QLD · threshold $350,000 Current rates
Queensland Land Tax for Absentees
Queensland charges an absentee owner a lower threshold ($350,000 rather than $600,000) and a further 3% surcharge on top of the rates. This calculator uses the absentee table published by the Queensland Revenue Office.
1 Enter your total taxable value2 See the land tax you owe
Step 2 · your result
Estimated land tax including surcharge
$0
for the current land tax year
- Total taxable value
- $0
- Land tax threshold
- $0
- Absentee surcharge (3%)
- $0
- Effective rate
- —
Rates from the Queensland Revenue Office, checked 15 October 2026. General estimate only — not tax advice.
Absentee land tax rates
| Total taxable value | Rate of tax |
|---|---|
| $0 – $349,999 | $0 |
| $350,000 – $2,249,999 | $1,450 plus 1.7 cents for each $1 more than $350,000 |
| $2,250,000 – $4,999,999 | $33,750 plus 1.5 cents for each $1 more than $2,250,000 |
| $5,000,000 – $9,999,999 | $75,000 plus 2.0 cents for each $1 more than $5,000,000 |
| $10,000,000 or more | $175,000 plus 2.5 cents for each $1 more than $10,000,000 |
Source: Queensland Revenue Office, checked 15 October 2026. Table reproduced exactly as published.
The 3% absentee surcharge
(taxable value − $350,000) × 3%
An absentee surcharge of 3% on taxable land valued at $350,000 or more applies in addition to the land tax rates. QRO states the formula in exactly these terms, and the surcharge appears on the land tax summary section of your assessment notice.
Worked example — the one QRO publishes
| Step | Amount |
|---|---|
| Total taxable value | $400,000 |
| Land tax at the $350,000 – $2,249,999 band: $1,450 + (1.7c × $50,000) | $2,300 |
| Absentee surcharge: ($400,000 − $350,000) × 3% | $1,500 |
| Tax payable | $3,800 |
A Queensland resident with the same $400,000 of land pays nothing at all, because it sits below the $600,000 resident threshold.
Who counts as an absentee
- You are an absentee only if all three of these apply: you are a foreign individual (including New Zealand citizens), you do not hold a permanent visa, and you do not usually live in Australia. Australian citizens and permanent visa holders are never treated as absentees, wherever they live.
- An absentee cannot claim the land tax home exemption or the primary production exemption — so a property that was your home before you moved overseas can become fully taxable.
- The threshold is based on total taxable value at midnight 30 June: land you own solely plus your share of land owned jointly with others.
- Taxable value comes from the annual land valuation issued by the Valuer-General, not from what the property would sell for.
- If the total taxable value is more than $350,000, you must notify QRO within one month of moving overseas, using an absentee/resident status declaration (Form LT16). The same form changes your status back if you return.
- The 3% absentee surcharge is a separate line on the assessment notice, on top of the land tax rates — so the notice shows the tax and the surcharge as two charges.
Frequently asked questions
What is the land tax threshold for an absentee in Queensland?
$350,000 — half the $600,000 threshold a Queensland resident gets. The rent you receive has nothing to do with it: the threshold turns on who owns the land, not what it earns.
What is the absentee surcharge?
An extra 3% of the value above $350,000, charged on top of the land tax rates. QRO gives the formula as (taxable value − $350,000) × 3%. It appears as a separate line on your assessment notice, so the notice shows two charges rather than one.
Who counts as an absentee for Queensland land tax?
You are an absentee if all three apply: you are a foreign individual (including New Zealand citizens), you do not hold a permanent visa, and you do not usually live in Australia. Australian citizens and permanent visa holders are not absentees — which is why an Australian living in London can still be a resident for land tax while a New Zealand citizen living in Auckland is not.
Can I claim the home exemption if I am an absentee?
No. If you are assessed as an absentee you cannot claim the land tax home exemption or the primary production exemption, even if the property was your home before you left. That is one of the most expensive differences between the two tables.
I am moving overseas — what do I have to do?
If the total taxable value of your Queensland land is more than $350,000, you must tell QRO within one month of the date you move, by lodging an absentee/resident status declaration (Form LT16). If you return to live in Australia, you lodge the same form to change your status back.
How much more does an absentee pay?
On $400,000 of land a Queensland resident pays $0 — below the $600,000 threshold. An absentee pays $3,800: $2,300 of land tax plus the $1,500 surcharge. The whole bill is created by the ownership test, not by the land.
The other Queensland tables
- Queensland land tax for individuals — the $600,000 threshold and the resident rates
- Queensland land tax for companies and trustees — $350,000 threshold
- Every state’s land tax compared
Buying as well as owning? Queensland transfer duty is the one-off tax on the purchase — and a foreign buyer pays an extra 8% on residential land.
Source: Queensland Revenue Office — QLD absentee, checked 15 October 2026.