Updated for the 2026–27 program. Official sources checked on 5 November 2026 (Queensland time). This refresh replaces the previous program-year guidance. Check Migration Queensland for changes before submitting.
Queensland ROI 2026–27 registrations are scheduled to open on 6 November 2026. Migration Queensland has published the new program requirements, so now is the time to check your evidence rather than reuse last year’s answers. Submitting an ROI does not guarantee an invitation. Migration Queensland announcement
For onshore applicants, a key preparation step is the 2025–26 ATO Notice of Assessment (NOA). The income field, the tax-return exception and your choice of visa subclass all deserve a careful check before you submit.
If you are still comparing the visa options, start with our subclass 190 guide and state-nominated subclass 491 guide. Use the current Queensland pathway requirements to assess your circumstances.
Your 2025–26 NOA: which income figure to enter
An onshore skilled applicant who was required to lodge a 2025–26 tax return must have lodged it and received the NOA before submitting an ROI. Lodging the return alone is not enough. Migration Queensland announcement
The relevant financial year is 1 July 2025 to 30 June 2026. Enter the exact amount beside “Your taxable income is” on the NOA. Do not annualise your current salary or use business turnover for that field.
If you did not need to lodge a tax return for 2025–26, Migration Queensland says to enter $0 and that you do not need to provide an NOA. That exception concerns whether a return was required. It does not cover a required return that is unlodged or still awaiting assessment.
Tax returns, receipts, payment summaries and income statements do not replace the NOA. Download yours through ATO online services linked to myGov, or ask the ATO or your registered tax agent for help. Official NOA instructions
If you are unsure whether you needed to lodge, clarify that with a registered tax agent or the ATO before relying on the exception.
Check your EOI and choose one ROI subclass
Your SkillSelect EOI may include subclass 190, subclass 491 or both. Queensland considers you for the single subclass selected in your ROI, subject to the relevant pathway. Check that your EOI includes that subclass and that your occupation is eligible for it. You remain responsible for every points claim. Queensland’s application steps
Use our points-test calculator as a preparation aid, then check the evidence behind each answer. A correct total cannot fix an unsupported claim.
An existing EOI can be used if it meets Queensland’s current rules. Check both its expiry date and Queensland’s minimum remaining-validity requirement. The EOI should also reflect your actual residence and current circumstances. Our EOI expiry checklist can help you organise that review. Queensland EOI FAQs
A new ROI is required for 2026–27
Applicants seeking consideration in the new program need a fresh ROI, including people who registered previously and were not nominated.
- You can have only one valid ROI at a time.
- Each ROI covers one visa subclass.
- A submitted ROI cannot be edited.
- If information changes or needs correcting, submit a new ROI. Only the most recent submission will be considered.
Check the replacement carefully because it supersedes the earlier record. Official ROI rules
Your pre-submission readiness checklist
Before completing the Queensland ROI 2026–27 form, work through these checks:
- Confirm the pathway. Read its current eligibility rules and occupation list. Check the occupation code and available subclass, rather than relying on a job title or last year’s list. Queensland requires you to meet the nomination criteria when submitting. How to apply
- Gather the right evidence. Use the official checklist column for your situation, including onshore or offshore and employee or self-employed. Prepare identity, skills and work evidence, plus the documents required for your pathway. Skilled nomination document checklist
- Reconcile the records. Compare your EOI number, passport details, occupation, subclass, work dates and partner details against the documents. Our five pre-lodgement cross-checks offer a practical review method.
- Check the tax evidence. For an onshore application, confirm the relevant NOA and taxable-income amount, or establish that the published no-return exception applies.
- Check dates and gaps. Put your employment periods and document expiry dates on one timeline. Flag any inconsistency for review before lodging, rather than hoping to explain it later.
- Prepare to save the submission. Download or print the confirmation immediately after submitting. Migration Queensland cannot supply a copy later. ROI record-saving instructions
Keep the evidence together in a clearly labelled folder. Queensland’s skilled nomination checklist requires supporting evidence within 14 calendar days if you are invited to apply, so document preparation should come before the invitation. Official document checklist
Frequently asked questions
Does my 2025–26 ROI carry forward?
No. Submit a new ROI for consideration in the 2026–27 program. Your previous ROI does not carry over. ROI rules
Can I maintain one ROI for 190 and another for 491?
No. Only the latest ROI is considered, and it can select only one subclass. Choose after checking your eligibility and settlement plans. ROI rules
Are student visa holders automatically excluded?
No. Queensland’s current FAQ says a student visa holder may be eligible if they meet the chosen pathway’s requirements, including a valid skills assessment. Holding a student visa does not establish eligibility by itself. Current eligibility FAQs
Does meeting the minimum requirements guarantee selection?
No. Queensland uses a competitive selection process and does not primarily select by the Home Affairs points-test score. Avoid treating an eligible occupation or a points total as a prediction of invitation. Queensland selection guidance
Get the evidence right before you register
The most useful preparation is a consistent EOI, the correct pathway and subclass, and documents that support your answers. If a tax, employment or eligibility detail remains unclear, resolve it before submitting.
Contact WiseKangaroo for a review of your Queensland nomination pathway and evidence before you lodge.
This article is general information, not individual migration or tax advice. Requirements can change. For advice about your circumstances, consult a registered migration agent and, where relevant, a registered tax agent.




