Tax Return in Queensland FY2025-26
Lodging a tax return as a Queensland resident? Personal income tax in Australia is fully federal, so the same brackets apply whether you're a Brisbane analyst, a Cairns hospitality worker, or a Bowen Basin coal miner. This page covers what QLD residents should know about FY2025-26 lodgement, deductions, and the local context that drives common claims.
Queensland does not impose any state income tax. All individual income tax flows to the Australian Taxation Office under the federal Stage 3 brackets: $0–$18,200 tax-free, 16% to $45,000, 30% to $135,000, 37% to $190,000, and 45% above. The 2% Medicare Levy applies once taxable income exceeds approximately $28,011. Whether you live in Brisbane's New Farm, on the Sunshine Coast, in Townsville or in remote mining communities like Moranbah, the same return form, deduction rules, and 31 October self-lodgement deadline apply (extended via a registered tax agent).
Queensland's state-level taxes mainly affect property and business owners. The first home buyer stamp duty concession was substantially expanded in 2024: full exemption now applies up to $700,000, with a partial concession above. Land tax has a general threshold of $600,000 — between Victoria's tight $300,000 and NSW's generous $1,075,000. Payroll tax only matters to businesses with annual Queensland wages above the threshold. None of these affect a wage-earner's federal return, but rental property investors should track land tax as a deductible rental expense.
Queensland is home to roughly 5.5 million people, with major economic engines in mining (especially Bowen Basin and Galilee Basin coal, plus emerging hydrogen and critical minerals projects), tourism along the Gold Coast and Great Barrier Reef, agriculture in the inland regions, and healthcare across Brisbane and regional centres. Mining and FIFO workers often have substantial work-related travel, tools, and protective equipment claims; tourism and hospitality workers can claim uniforms, training certificates, and short courses. AusTax AI's occupation engine highlights deductions specific to Queensland's industry mix.
Queensland at a glance
- Population
- ~5.5 million
- Capital
- Brisbane
- Stamp duty FHB threshold
- Full exemption up to $700,000 (post-2024 expansion)
- Land tax threshold (general)
- $600,000
- Major industries
- Mining (coal), tourism, agriculture, healthcare, construction
- Avg full-time earnings
- ~$1,820/week
Common occupations here
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Frequently asked questions
Do I pay state income tax in Queensland?
No. Queensland does not impose any state income tax on individuals. All personal income tax in Australia is federal, collected by the ATO under uniform Stage 3 resident brackets. The rates apply identically whether you live in Brisbane, the Gold Coast, Cairns, or a remote mining town. The Queensland Revenue Office handles stamp duty, land tax, and payroll tax, but these are property and business taxes — they don't appear on the personal income tax return you lodge each year with the ATO via myGov or a registered tax agent.
What can FIFO and mining workers in Queensland claim?
Fly-in fly-out and mining workers in QLD can typically claim work-required protective clothing and laundry, tools and equipment under $300 (instant write-off) or depreciated above, sun protection like sunscreen and hats for outdoor sites, union and trade body fees (CFMEU, AWU), self-education for tickets and licences (HRWL, dogman, etc.), and accommodation away from home when working at a temporary site. Travel between home and a regular work site is generally not deductible. AusTax AI captures these from receipts and applies the right ATO rules per role.
Does the Queensland stamp duty exemption affect my income tax?
Not for an owner-occupied first home. Queensland's expanded first home buyer concession (full exemption up to $700,000) is a state-level transfer duty saving paid through the Queensland Revenue Office at settlement, separate from federal income tax. If you buy an investment property in Queensland, the stamp duty becomes part of the cost base for capital gains tax purposes — it reduces a future CGT bill when you sell, but does not appear as a deduction on your annual income tax return.
I work in tourism on the Gold Coast — what deductions are common?
Tourism and hospitality workers commonly claim work-required uniforms (with employer logo) and laundry, RSA and RSG renewal fees, barista or sommelier training courses tied to your current role, sun protection for outdoor work, work-related travel between venues, and union dues such as the United Workers Union. Tips reported on your payment summary are taxable income. AusTax AI's occupation profile for hospitality flags receipts you might otherwise treat as personal but that ATO accepts as work-related.
I live in Cairns — does my remote location change anything?
Federal tax brackets and Medicare Levy are identical Australia-wide, so living in Cairns does not change your tax calculation. The Zone Tax Offset (formerly remote area allowance) was significantly tightened in 2015 and most coastal Far North Queensland towns no longer qualify, though some inland and island communities may. If you live in a designated remote zone for at least 183 days in the financial year, you may be eligible for a small offset. AusTax AI checks your postcode against the current ATO zone list automatically.
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