QLD waste levy rates for 2026-27, zones and who has to pay

From 1 July 2026, the QLD waste levy on general waste is $135 a tonne in the metropolitan zone and $100 a tonne in the regional zone. Landfill operators in the levy zone pay it to the State, under Chapter 3 of the Waste Reduction and Recycling Act 2011 and Part 4 of the Waste Reduction and Recycling Regulation 2023.

QLD waste levy rates

These rates per tonne are from the Queensland Government levy rates page and match Schedule 1. Metro is "Level 1" and regional is "Level 2" in the Regulation.

*Listed land means land on the Environmental Management Register or Contaminated Land Register. Schedule 1 of the Regulation has no separate rate for tyres or asbestos. Certain lawfully managed and transported asbestos can be exempt under section 26 of the Act. Check that section for the conditions.

Metro rates rise $10 a tonne a year through 2029-30 (levy rates). General waste is $145 in 2027-28, $155 in 2028-29 and $165 in 2029-30. Regional rates rise by the Government Indexation Rate, shown as 3.4% through 2028-29, so general waste is $103 in 2027-28 and $106 in 2028-29. The Regulation rounds each indexed rate down to the nearest dollar.

The operator pays no GST on the levy it sends to the State. GST does apply when the operator charges customers to recover it (levy rates).

Levy zones and which rate applies

The levy zone covers 39 of Queensland's 77 local government areas, about 90% of the population (councils).

The metro zone has 10 councils: Brisbane, Gold Coast, Ipswich, Lockyer Valley, Logan, Moreton Bay, Noosa, Redland, Scenic Rim and Sunshine Coast. The other 29 levy-zone councils are regional (Schedule 2 of the Regulation lists them). The remaining 38 areas are the non-levy zone. The waste levy map shows the boundaries.

Toowoomba and Somerset left the metropolitan zone on 1 July 2026 and are now regional (councils, Schedule 2). Mount Isa stays regional until it leaves the levy zone on 1 July 2027 (councils).

The applicable rate depends on where the waste was generated and where it's disposed:

• Metro waste pays the metro rate at any levy-zone site.
• Regional or non-levy waste pays the metro rate at a metro site and the regional rate at a regional site.
• Non-levy waste disposed in the non-levy zone pays nothing.
• Interstate waste always pays the metro rate.

Who pays the waste levy

Landfill operators pay, councils and private businesses alike, on levyable tonnes disposed (overview). They normally pass the cost on through gate fees (Business Queensland).

Households are not charged the levy directly. Councils get annual advance payments to offset it on household waste. For 2026-27 these cover 60% for metro councils, 60% for major regional councils and 100% for other eligible councils. The metro share drops to 30% by 2029-30 and the major regional share to 50% (council payments). Councils must state the payment on the next rate notice (Act, sections 73DA-73DE).

Exemptions and discounts

The exempt waste page sorts exemptions into three groups. Some are automatic under the Act, such as certain lawfully managed and transported asbestos, treated dredge spoil, and litter or illegally dumped waste collected by the State, a council or a plantation licensee. Others are prescribed in the Regulation, including alum sludge, coal power station ash and residue from a material recovery facility. The rest need an application. That includes charity donations that can't be reused, recycled or sold, community clean-up litter, biosecurity waste, contaminated earth from listed land, and waste used on site as cover or capping. Exempt waste can still attract a gate fee (exempt waste).

Disaster waste exemptions depend on the department's declaration, including the waste, area, disposal site and approval period. For council-notified serious local events, the maximum period starts 7 days before the event and ends 28 days after it ends.

Recyclers can get a 50% discount on residue from eligible activities if they meet the recycling efficiency threshold. That's 60% for most activities. From 1 July 2025 it is 80% for mixed construction and demolition waste (recyclers).

Clean earth lost its general exemption on 1 July 2023 (legislation changes). It's now exempt only by application for on-site use.

What levy-zone operators must do

• Lodge a monthly summary data return in the Queensland Waste Data System by the last business day of the following month (Act, section 72).
• Pay the department's invoice by the 28th day of the second month after the levy period. Late amounts attract interest (payment).
• Run a weighbridge. This applied from 1 July 2019 for sites over 10,000 tonnes a year, 1 July 2021 for 5,000 to 10,000 tonnes and 1 July 2024 for all others. Sites under 2,000 tonnes a year can seek an exemption until 30 June 2029 (weighbridges).
• Do a volumetric survey every June, certified by a registered surveyor, with results in by the end of July (surveys).

Non-levy zone sites that receive more than 600 tonnes of levyable waste a year take on the same operator obligations as a levy-zone site. Failing the data return requirement or the weighbridge requirement carries a maximum of 300 penalty units (Act, sections 72 and 57). That's $51,810 at the 2026 penalty unit value of $172.70. Check the corporate maximum before budgeting a company fine.

NSW and Victorian waste levies compared

The NSW waste levy rises with CPI each 1 July under section 88 of the Protection of the Environment Operations Act 1997 and the Protection of the Environment Operations (Waste) Regulation 2014. Victoria's landfill levy applies to all waste a landfill receives and is set in fee units under the Environment Protection Act 2017. NSW's main waste strategy law is the Waste Avoidance and Resource Recovery Act 2001. The 2007 Act of the same name belongs to Western Australia.

RegAffairs AI's Queensland waste levy answer covers rates, who pays and a state comparison.