Levy rates
The waste levy is applied to all waste that is disposed to landfill.
The various waste types are:
- General waste, including municipal solid waste, commercial and industrial waste, and construction and demolition waste.
- Category 1 regulated (or hazardous) waste.
- Category 2 regulated waste.
- Other wastes such as treated timber sawdust and shavings and earth contaminated with a hazardous contaminant from land recorded on the environmental management register or contaminated land register attract the general waste levy rate
- More information on Regulated Waste Classification, including a list of regulated wastes is available.
- The levy zone is divided into two areas:
- the metro zone—comprising of the 12 south-east Queensland local government areas
- the regional zone—made up of the remaining 27 local government areas in the current levy zone.
- Please refer to the table below for waste levy rates.
- View a summary of levy requirements for operators—in the levy zone or in the non-levy zone.
The two levy zones attract different rates and increase at different rates to reflect the differences between South East Queensland and regional areas in terms of waste volumes and opportunities for recycling and resource recovery.
- Rates in the metro zone increase by $10 per tonne, each year, until the general levy rate reaches $145 per tonne on 1 July 2027. All levy rates will then increase each year in line with the indexation rate published on the departments’ website for the financial year.
- Rates in the regional zone increase each year in line with the indexation rate published on the departments’ website for the financial year.
| Type of waste | Levy area | 2021–22 | 2022–23 | 2023–24 | 2024–25 | 2025–26 | 2026–27 | 2027–28 | 2028–29 onwards |
|---|---|---|---|---|---|---|---|---|---|
| General levy rate, i.e. other levyable waste | Metro | $85 | $95 | $105 | $115 | $125 | $135 | $145 |
Annual indexation rate All following indexation rates are as published on the Departments’ website for the financial year. |
| Regional | $85 | $88 | $91 | $94 | Annual indexation rate | ||||
| Treated timber sawdust and shavings | Metro | $85 | $95 | $105 | $115 | $125 | $135 | $145 | Annual indexation rate |
| Regional | $85 | $88 | $91 | $94 | Annual indexation rate | ||||
| Earth contaminated with a hazardous contaminant from land recorded on the environmental management register or contaminated land register | Metro | $85 | $95 | $105 | $115 | $125 | $135 | $145 | Annual indexation rate |
| Regional | $85 | $88 | $91 | $94 | Annual indexation rate | ||||
| Regulated waste: Category 1 | Metro | $165 | $175 | $185 | $195 | $205 | $215 | $225 | Annual indexation rate |
| Regional | $165 | $172 | $179 | $186 | Annual indexation rate | ||||
| Regulated waste: Category 2 | Metro | $115 | $125 | $135 | $145 | $155 | $165 | $175 | Annual indexation rate |
| Regional | $115 | $119 | $124 | $129 | Annual indexation rate | ||||
GST is not applied to the waste levy when a landfill operator pays the waste levy to the Queensland Government.
GST is applied to the waste levy when a landfill operator charges their customers a fee to cover their levy liability.
The regional waste levy rates for 2023–24 were indexed at 4.3% from 1 July 2023.
The levy rate to be applied depends on which levy area the waste is generated in and which levy area it is disposed in. Please refer to the below table to understand how the levy rates are to be determined.
| Source of waste | Destination of waste | Applicable levy rate |
|---|---|---|
| Metro area | Metro area | Metro area levy rate |
| Regional area | Metro area levy rate | |
| Non-levy zone | Metro area levy rate | |
| Regional area | Metro area | Metro area levy rate |
| Regional area | Regional area levy rate | |
| Non-levy zone | Regional area levy rate | |
| *Non-levy zone, which includes waste from other jurisdictions | Metro area | Metro area levy rate |
| Regional area | Regional area levy rate | |
| Non-levy zone | No levy |
*For waste that is generated outside of Queensland the Waste Reduction and Recycling Regulation 2023 has been amended to allow for the metro rate to apply regardless of where it is disposed of in Queensland. This requires changes to the waste levy reporting requirements in the Queensland Waste Data System (QWDS). DES is aware that the amendments will change the waste levy reporting requirements for some waste disposal site operators. However, before the QWDS changes are in effect, DES will provide further information in advance to allow time for operators to change their systems.
| Historical waste levy rates: From 1 July 2019 until 30 June 2022, there was a single levy zone | ||||
|---|---|---|---|---|
| Type of Waste | 2019–20 | 2020-21 * (1 Jul 20 – 31 Dec 20) | 2020-21 * (1 Jan 21 – 30 Jun 21) | 2021–22 |
| General levy rate (i.e. other levyable waste) | $75 | $75 | $80 | $85 |
| Treated timber sawdust and shavings | $75 | $75 | $80 | $85 |
| Earth contaminated with a hazardous contaminant from land recorded on the environmental management register or contaminated land register | $75 | $75 | $80 | $85 |
| Regulated waste: Category 1 | $155 | $155 | $160 | $165 |
| Regulated waste: Category 2 | $105 | $105 | $110 | $115 |