How to Start a Business in Queensland in 2026: Licences, WorkCover and Payroll Tax

Queensland has more small businesses outside its capital than most states — tradies on the Sunshine Coast, tourism operators in Cairns, cafés in Toowoomba, mining services in Mackay. Whatever and wherever you're starting, the process has two halves. The national half — ABN, business name, company, tax — is the same as everywhere. The Queensland half is where people get caught: licences from three levels of government, a WorkCover policy from your very first employee, QBCC rules for building work and payroll tax once you grow. This guide takes you through both halves in order for 2026, with Queensland worked examples in A$.

Quick answer

To start a business in Queensland: choose a structure, get a free ABN and register a business name or company nationally, then use Business Launchpad to list your Queensland and council licences. Take out a WorkCover Queensland policy within 5 business days after employing of employing anyone — there's no wages threshold — and register for payroll tax once Australian wages exceed A$25,000 a week.

• ABN free; business name A$47 a year; company A$636

• Building work over A$3,300 needs a QBCC licence

• Food businesses need a council food business licence

• WorkCover target average premium: A$1.343 per A$100 of wages for 2026-27

• Payroll tax 4.75% above a A$1.3 million threshold

What's national and what's Queensland-only

There's no Queensland business registration as such. Business names are registered nationally with ASIC, and the ABN, company registration, GST and PAYG withholding are all federal. Business Queensland itself points sole traders, partnerships and trusts to the Australian Government's Business Registration Service for their business name and tax registrations. Our national guide on how to start a business in Australia covers those steps in depth.

The Queensland-specific layer is licences and permits, WorkCover insurance, payroll tax through the Queensland Revenue Office (QRO), and local council approvals. Business Queensland stresses that you need the licences, registrations and permits in place before you start operating, and that what you need depends on your business type, activity and location.

Starting a business in Queensland, in order

Step 1

Choose a structure

Step 2

ABN + business name or company

national

Step 3

Business Launchpad

licence list

Step 4

Licences and council approvals

QBCC, food, liquor

Step 5

Bank, insurance, WorkCover

within 5 business days of hiring

Step 6

Payroll tax

above A$25,000 a week

Step 1: Choose your structure

A sole trader structure is the cheapest and simplest: you trade in your own name, use your own tax file number and are personally liable. A company limits liability and pays 25% if it's a base rate entity, but costs more to set up and run. Partnerships and trusts are the other common choices. See our sole trader guide and company registration guide.

Two Queensland points to factor in. First, for WorkCover, sole traders, partners and directors of their own business aren't treated as workers, so the policy you take out for staff won't cover you — you'd need optional personal injury insurance. Second, QBCC licensing differs for companies: a company needs its own licence and a nominee supervisor, and the company's officers face financial requirements. If you're in construction, talk to the QBCC before choosing.

Step 2: National registrations

Apply for an ABN through the Business Registration Service; it's free and often issued online straight away, though it can take up to 20 business days if checks are needed. Our ABN registration guide explains entitlement and common rejections. Register a business name for A$47 a year or A$108 for three if you won't trade under your own name. A company is registered with ASIC for A$636, and each director needs a director ID first.

Business Queensland also suggests registering a trade mark for your business name and logo early, to avoid costly rebranding later, and securing a matching domain name. Then register for GST within 21 days of expecting turnover of A$75,000, register for PAYG withholding before your first employee, and open a business bank account.

Step 3: Find your licences with Business Launchpad

Business Launchpad is the Queensland Government's free online tool. You enter your business activity and location, and it produces a tailored guide of Australian, Queensland and local government requirements — licences, permits, codes of practice and support services. Signing in with a Digital ID lets you save results and track some applications. The national ABLIS service gives similar results across Australia.

Business Queensland groups the licences new businesses most often need:

QBCC licences for builders and trades

In Queensland you must hold a QBCC licence to carry out building work valued over A$3,300, counting all labour and materials, whoever supplies them. Some work needs a licence regardless of value — including plumbing and drainage, gas fitting, chemical termite management, fire protection, building design and mechanical services — and electrical work is separately licensed. Unlicensed handypersons may only do work up to A$3,300 and must state that limit in their advertising. Jobs over that amount also need a written contract, and residential work above set values triggers home warranty insurance, paid by the contractor.

Step 4: Council approvals and food licences

Your local council decides whether your premises can be used for your business, approves building works and signs, and licenses food businesses and some health services. Before signing a lease, check the zoning and whether a change of use or fit-out needs a development approval. Councils across Queensland — Brisbane City, Gold Coast, Sunshine Coast, Townsville and others — each publish their own fees and timeframes.

Food business licences

Under Queensland's Food Act 2006, most food businesses need a licence from their local council — generally if you manufacture food, or sell unpackaged food by retail from a café, restaurant, bar, takeaway or catering business. Non-profits are treated differently in some cases. Councils generally expect the planning and building approvals to be in place first, may assess your kitchen plans before you build, and inspect the premises before deciding the licence. Brisbane City Council, for example, says it must decide a food licence application within 30 days and asks you to apply only once your premises are ready.

A licence doesn't transfer when you sell or buy a business — the new owner applies for their own. A mobile food vehicle licence is the exception to the local rule: the Act lets one licence cover trading in any council area in Queensland. Licensed food businesses must also have a food safety supervisor.

Before you apply for a Queensland food licence

0/6

• Planning (development) approval for the use, if the council requires one
• Building approval and finished fit-out
• Kitchen plans assessed by council, where it offers or requires this
• A trained food safety supervisor nominated
• ABN and business or company details for the licence holder
• Premises ready for the council inspection

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Home-based and online businesses

Many Queensland businesses never need a shopfront. An online store, a bookkeeping practice or a design studio run from a spare room usually needs no state licence at all, but your council's planning scheme still applies to home businesses. Most councils allow low-impact home-based businesses without approval as long as you stay within limits on floor area, customer visits, non-resident employees, signs, parking and hours. Go beyond those limits — clients arriving all day, deliveries by truck, a commercial kitchen — and you may need a development approval. If you prepare food at home to sell, check with the council whether the activity needs a food business licence and whether your home kitchen can meet the standards. Renters should also check their lease, and unit owners their body corporate by-laws.

Selling online doesn't remove licence obligations tied to what you sell. Second-hand goods, alcohol, some therapeutic goods and regulated products carry the same licences online as in a shop, so run your activity through Business Launchpad even if you'll never have premises.

Step 5: WorkCover Queensland

Queensland is the strictest state for workers compensation coverage. If you employ workers in Queensland and aren't a licensed self-insurer, you must hold a WorkCover Queensland accident insurance policy — and Business Queensland says you must take it out within 5 business days after employing of employing people. There's no wages threshold: one casual working a few hours a week needs a policy from the start.

The cost of getting this wrong is high. WorkCover finds uninsured employers by matching data with federal and state agencies. For an uninsured or under-insured employer it can recover the unpaid premium plus a penalty equal to 100% of it, and if it has paid a claim for one of your workers, the claim cost plus a 50% penalty. Serious cases can be referred for prosecution. Injured workers are still compensated, so the cost lands on you.

For 2026-27 the target average premium rate is A$1.343 per A$100 of wages. Your own rate depends on your industry and, as you grow, your claims experience. Policies run on the financial year: you declare actual wages and pay the renewal premium by 30 September, or arrange a payment plan, or your cover ends. Our workers compensation guide compares the states.

Queensland numbers to know (2026)

5 business days after employing

Deadline to take out WorkCover

no wages threshold

A$1.343 per A$100 of wages

WorkCover target average premium

2026-27

A$1.3 million

Payroll tax annual threshold

A$25,000 a week

Payroll tax registration trigger

Australian wages

A$3,300

Building work needing a QBCC licence

above this value

Step 6: Hiring staff

Queensland's private-sector employers are in the national Fair Work system, so modern awards and the National Employment Standards set pay and conditions. From 1 July 2026 the national minimum wage is A$26.44 an hour and super guarantee is 12%, paid with each pay cycle under Payday Super. See our minimum wage guide and PAYG withholding guide.

Business Queensland lists a national police certificate among the checks some employers need, and working with children (blue card) requirements apply in sectors such as childcare, education, sport and disability services. Work health and safety is regulated by WorkSafe Queensland.

Your first Queensland employee — in order

1. 1

   Register for PAYG withholding

   Do it with the ATO before the first pay run.

2. 2

   Take out a WorkCover policy

   Within 5 business days after employing of employing — from the first worker, whatever the wages.

   WorkCover Queensland
3. 3

   Check the award and any screening

   Find the right modern award; check blue card or police check rules for your sector.

4. 4

   Set up STP payroll and Payday Super

   Report each pay to the ATO and pay super with each pay cycle.

5. 5

   Give the required statements

   Fair Work Information Statement, plus the Casual Employment Information Statement for casuals.

Step 7: Payroll tax in Queensland

Queensland payroll tax is administered by the QRO. For 2026-27 the annual threshold is A$1.3 million of Australian taxable wages, and the rate is 4.75%, rising to 4.95% on wages over A$6.5 million. Taxable wages include super, bonuses, fringe benefits, directors' fees and some contractor payments.

You must register within 7 days of the first month in which your Australian wages — or your group's — exceed A$25,000 a week, and the QRO says you must register even if you expect annual wages to stay under A$1.3 million. The deduction then shrinks by A$1 for every A$7 of wages above A$1.3 million, reaching nil at A$10.4 million. Regional employers get a 1% discount on the rate until 30 June 2030. Related businesses are grouped and share one threshold, and interstate wages reduce your Queensland share. Our payroll tax by state guide has the detail.

Worked examples in A$

A Townsville café with one casual

Jess opens a café in Townsville as a sole trader. She registers an ABN for free and a business name for A$47. Business Launchpad lists a council food business licence, a sign approval and a footpath dining permit for her address. She gets the council's plan assessment, completes the fit-out, passes the inspection and receives her food licence before opening.

In week three she hires a casual barista. Even though the wages are only about A$40,000 a year, she must take out a WorkCover policy within 5 business days after employing. At the target average rate of A$1.343 per A$100 of wages, that would be roughly A$537 a year — an indicative figure, because her actual premium depends on the café industry rate. Payroll tax is nowhere near: A$40,000 a year is under A$800 a week.

A Brisbane company crossing the payroll tax line

A Brisbane engineering consultancy pays A$1.6 million of taxable wages a year, all in Queensland — about A$30,800 a week, so it passed the A$25,000 a week trigger and registered with the QRO. Its deduction is A$1,300,000 − (A$300,000 ÷ 7) = A$1,257,143. Payroll tax is (A$1,600,000 − A$1,257,143) × 4.75% = A$16,286 for the year, paid through periodic returns and squared up in the annual return each July.

Queensland start-up checklist by business type

	Townsville café (sole trader)	Brisbane consultancy (company)
National registrations	ABN + business name	ACN, ABN, director IDs
State or council licence	Council food business licence	None for consulting (check Launchpad)
WorkCover	Yes — from the first casual	Yes — all employees
Payroll tax	No	Yes — A$16,286 a year

National registrations

Townsville café (sole trader)

ABN + business name

Brisbane consultancy (company)

ACN, ABN, director IDs

State or council licence

Townsville café (sole trader)

Council food business licence

Brisbane consultancy (company)

None for consulting (check Launchpad)

WorkCover

Townsville café (sole trader)

Yes — from the first casual

Brisbane consultancy (company)

Yes — all employees

Payroll tax

Townsville café (sole trader)

No

Brisbane consultancy (company)

Yes — A$16,286 a year

Grants and free support in Queensland

Queensland doesn't offer a general start-up grant. The 2026-27 Queensland Budget, announced in June 2026, funded a new A$10 million program to help small and family businesses adopt AI, A$16 million of Regional Business Gateways grants of up to A$600,000 for chambers of commerce, councils and business networks (round one closed on 17 July 2026), A$11.5 million for micro-credential courses for business owners, and A$19 million for the Small Business Apprenticeship Pilot, which helps small businesses with apprentice wages while apprentices are at off-site training. Application details for the AI program weren't published when we checked. Watch the Business Queensland grants schedule, and see our small business grants guide for federal programs.

For advice, Mentoring for Growth offers free sessions with panels of volunteer business mentors, aimed mainly at established businesses that are growing; you register through Business Queensland. The Queensland Small Business Commissioner helps with disputes — including retail and commercial leases — and lists grants and support services. Business Queensland also publishes free guides and workshops for people starting out.

Common mistakes when starting in Queensland

Hiring without WorkCover because wages are small. Queensland has no threshold. Fix: take out the policy within 5 business days after employing of your first employee.

Quoting building work just over the limit. A A$4,000 job needs a QBCC licence. Fix: get licensed if your work regularly approaches A$3,300, and keep handyperson work clearly under it.

Applying for a food licence before the premises are ready. Councils inspect before deciding. Fix: finish planning approvals and fit-out first, then apply.

Assuming payroll tax waits for A$1.3 million. Registration is triggered weekly at A$25,000 a week. Fix: register within 7 days of the first month you exceed it.

Not declaring wages at WorkCover renewal. Your cover ends if you don't pay or arrange a plan by 30 September. Fix: diarise the renewal each July.

Official links

• Business Queensland — Starting a businessGuides, checklists and support
• Business LaunchpadTailored licence and permit guide
• Business Registration ServiceABN, business name and tax registrations
• Business Queensland — Workers' compensationPolicy within 5 business days
• QRO — Register for payroll taxA$25,000-a-week trigger
• QRO — Rates and thresholdsRates, threshold and regional discount
• QBCC — Who must hold a licenceA$3,300 rule and exceptions
• Queensland Government — Food business licencesWhen you need a council licence

What to do next

Run your numbers through our startup cost calculator, apply for your ABN, and put your activity and address into Business Launchpad before you sign a lease. Comparing locations? See our guides to starting a business in NSW and Victoria.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

How do I register a business in Queensland?

Registration is national. Apply for a free ABN and, if needed, a business name (A$47 a year) through the Business Registration Service, or register a company with ASIC for A$636. Queensland then handles licences and permits — find yours with Business Launchpad — plus WorkCover insurance when you employ and payroll tax once wages exceed A$1.3 million.

Do I need WorkCover insurance in Queensland?

Yes, if you employ any workers — there's no wages threshold in Queensland. Take out a WorkCover Queensland accident insurance policy within 5 business days after employing. A sole trader, partner or director of your own business isn't a worker under the policy, so you aren't covered yourself unless you buy optional personal injury cover.

What is the payroll tax threshold in Queensland?

The annual threshold is A$1.3 million of Australian taxable wages, and the rate is 4.75% (or 4.95% on wages over A$6.5 million). You must register with the Queensland Revenue Office within 7 days of the first month your Australian wages exceed A$25,000 a week. The deduction shrinks as wages grow and reaches nil at A$10.4 million.

When do I need a QBCC licence?

You need a QBCC licence for building work valued over A$3,300, including labour and materials. Some work needs a licence at any value, including plumbing and drainage, gas fitting, fire protection and chemical termite management. Unlicensed handypersons can only do work up to A$3,300 and must say so in their advertising.

Do I need a food business licence in Queensland?

Most businesses that make food or sell unpackaged food — cafés, restaurants, takeaways, caterers, food vans — need a food business licence from their local council under the Food Act 2006. Councils usually need planning and building approvals first and inspect before deciding. A mobile food vehicle licence lets you trade anywhere in Queensland.

Are there small business grants in Queensland?

There's no general start-up grant. The 2026-27 Queensland Budget funded a new A$10 million program to help small and family businesses adopt AI, Regional Business Gateways grants for chambers and councils, and the Small Business Apprenticeship Pilot. Check the Business Queensland grants schedule for what's open, and business.gov.au for federal programs.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 11 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Getting the right licences and registrations — Business Queensland · accessed 11 October 2026
2. 2.Business Launchpad — Business Queensland · accessed 11 October 2026
3. 3.Workers' compensation — Business Queensland · accessed 11 October 2026
4. 4.Insurance premium compliance — WorkSafe Queensland · accessed 11 October 2026
5. 5.Register for payroll tax — Queensland Revenue Office · accessed 11 October 2026
6. 6.Payroll tax rates and thresholds — Queensland Revenue Office · accessed 11 October 2026
7. 7.Who must hold a QBCC licence — QBCC · accessed 11 October 2026
8. 8.Do I need a food business licence? — Queensland Government · accessed 11 October 2026
9. 9.Customer Services, Open Data, Small and Family Business Budget 2026-27 — Queensland Government Ministerial Media Statements · accessed 11 October 2026
10. 10.Mentoring for Growth — register your business — Business Queensland · accessed 11 October 2026