Quick answer
Queensland's payroll tax threshold is $1.3 million, with a 4.75% rate for employers paying $6.5 million or less in Australian wages and 4.95% above that. Eligible regional employers get a 1% discount until 30 June 2030. Land tax starts at $600,000 of land for individuals and $350,000 for companies and trusts. Business Queensland runs grant rounds such as Business Boost and Business Basics, and QRIDA delivers disaster and primary producer loans.
Key points
- Payroll tax threshold $1.3m; 4.75% up to $6.5m of wages, 4.95% above
- 1% regional payroll tax discount until 30 June 2030 for eligible employers
- Land tax thresholds: $600,000 for individuals, $350,000 for companies and trusts
- Grant programs run in rounds through Business Queensland; QRIDA handles disaster loans
- Payroll tax threshold
- $1.3m a year
- Payroll tax rate
- 4.75% (4.95% above $6.5m)
- Regional discount
- 1% to 30 June 2030
- Business loans
- $20k – $5m secured
Queensland is famously spread out, with big working cities strung along a very long coastline and a huge inland economy behind them. Its tax settings reflect that, with a real payroll tax discount for regional employers. It’s also a state of weather: cyclones in the north, floods in the south-east, drought in the west. Grants, disaster loans and cash-flow planning all come up more often here than in the southern states.
What business grants can Queensland owners apply for?
Business Queensland is the front door for state grants. Its current list includes programs such as:
- Business Basics Grants Program — support for foundational business needs.
- Business Boost Grants Program — growth-focused support for established small businesses.
- Business Growth Fund Program — aimed at high-growth businesses ready to expand and employ.
- Regional Business Gateways Program — funding for local initiatives that support small and family business growth.
- Business Resilience Partnership Program — disaster resilience for business communities.
- Disaster recovery grants after declared events, such as the 2025 monsoon trough recovery program.
Grants open and close in rounds, often with tight windows, and many are paid only after you’ve spent the money or require a matching contribution. That’s why planning the cash side matters as much as writing the application. Our guide to applying for state business grants walks through it, and the grants comparison shows how Queensland stacks up.
How much payroll tax does a Queensland business pay?
The Queensland Revenue Office sets a $1.3 million threshold. Above it:
| Australian wages (employer or group) | Payroll tax rate | With regional discount |
|---|---|---|
| $6.5m or less | 4.75% | 3.75% |
| More than $6.5m | 4.95% | 3.95% |
A separate mental health levy applies to very large wage bills. As in every state, super and some contractor payments count as wages, grouped businesses share a threshold, and interstate employers get a proportional share.
Does your business qualify for the regional discount?
You need two things: your principal place of employment in regional Queensland, and at least 85% of your Queensland taxable wages paid to regional employees. QRO defines regional Queensland by statistical region: Cairns, Central Queensland, Darling Downs – Maranoa, Mackay – Isaac – Whitsunday, Queensland – Outback, Townsville and Wide Bay. The Gold Coast, Sunshine Coast and greater Brisbane aren’t on that list. The discount runs until 30 June 2030 and isn’t available to employers paying more than $350 million in Australian wages.
How is business property taxed in Queensland?
Transfer duty applies to commercial property purchases on the general scale, so a factory or shop purchase needs duty budgeted on top of the deposit.
Land tax thresholds depend on who owns the land:
- Individuals — liable once total taxable land value is $600,000 or more.
- Companies and trustees — liable from $350,000.
That difference matters when deciding how to hold business premises. A property bought in a trust or company can attract land tax at a much lower value than the same property held personally. It’s one to run past your accountant before you sign, not after. Our land tax comparison sets the states side by side.
Where do Queensland businesses get support?
- Queensland Small Business Commissioner — dispute factsheets on leases, bonds, outgoings and payments, plus red-tape advocacy.
- QRIDA — the state agency that delivers disaster assistance loans, essential working capital loans for disaster-affected businesses, and programs for primary producers such as First Start and Sustainability loans. See our government business loans guide for how these compare with private lending.
- Business Queensland — grants, mentoring and the official guides to licences, permits and employing staff.
How do lenders look at Queensland property?
South-east Queensland — Brisbane, the Gold Coast, the Sunshine Coast, Ipswich, Logan and Moreton Bay — is a deep property market and widely accepted as security. See the Brisbane and Gold Coast pages.
Regional cities are generally fine too. Townsville, Cairns, Mackay, Rockhampton, Toowoomba, Bundaberg and Hervey Bay all have established markets. Lenders look harder at small towns, rural blocks and properties in areas exposed to flooding or cyclones, where insurance availability can also affect a loan. The North Queensland and Toowoomba and Darling Downs pages cover those markets.
Why Queensland owners come to us
- Funding stock and staff before tourist seasons and major events.
- Covering the gap while waiting on a grant or insurance payment after a weather event.
- Buying premises instead of renting, including duty.
- Clearing ATO debt or a payroll tax catch-up, assessed case by case.
- Bridging contract payments in construction, mining services and defence supply chains.
Illustrative example: a Mackay engineering firm with 20 staff, all local, crosses the $1.3 million threshold after winning maintenance work at a mine. It qualifies for the regional discount, so its payroll tax is calculated at the reduced rate. The owner uses an unsecured line of credit to carry wages between monthly invoices while the contract ramps up.
If a grant, a contract or a season is about to stretch your cash, see what your business could qualify for before the pressure arrives.
From the Cape to the Gold Coast, start here
Tell us where your business is, what the money’s for and whether you own property. It takes a minute, and asking doesn’t involve a credit check. Your enquiry isn’t passed around a panel of lenders — a real person reads it and calls you, and they’ll understand the difference between a Cairns tour operator and a Brisbane accountant. Please answer the form as accurately as you can so the first conversation is about real options.
Frequently asked questions
What business grants are available in Queensland?
Business Queensland lists its current programs, which have included Business Basics, Business Boost, the Business Growth Fund, the Regional Business Gateways Program and disaster recovery grants. Most open in rounds with set eligibility and closing dates, so check the grants schedule before you plan around one.
What is the payroll tax threshold in Queensland?
$1.3 million in annual Australian taxable wages. Above it, the rate is 4.75% for employers or groups paying $6.5 million or less, and 4.95% for those paying more. A mental health levy also applies to very large wage bills.
Who gets the regional payroll tax discount in Queensland?
Employers whose principal place of employment is in regional Queensland and who pay at least 85% of their Queensland taxable wages to regional employees. The discount is 1% off the rate until 30 June 2030 and doesn't apply to employers paying more than $350 million in Australian wages.
What is QRIDA?
The Queensland Rural and Industry Development Authority is a state agency that delivers financial assistance to rural and regional communities, including disaster assistance loans, essential working capital loans for disaster-affected businesses, and primary producer programs.
Can I get a business loan in regional Queensland?
Yes. Property in regional cities such as Townsville, Cairns, Mackay, Rockhampton, Toowoomba and Bundaberg is routinely used as security. Unsecured options for trading businesses are assessed on turnover and bank statements, wherever you are.