Support for the Palaszczuk Labor Government's policies has slumped again in the latest quarterly Sensis survey of small and medium businesses.
The Queensland Government was already rated the least business-friendly in Australia by Sensis, but its rating fell another four points in the December quarter to a shocking -19 points.
By contrast, the Federal Government's Sensis rating in Queensland is positive and rising.
"Business people think the Palaszczuk Government is the worst in Australia by a huge margin," Shadow Treasurer and LNP Deputy Leader Tim Mander said.
"Alarmingly, their concerns about this government are actually growing.
"For every business that thinks the Palaszczuk Government is helping them, three think it's working against them.
"Queensland businesses are right to be angry at Annastacia Palaszczuk.
"In the last year, Annastacia Palaszczuk has smashed businesses with five new taxes and vital projects across Queensland are being held up by bureaucracy.
"Unemployment is rising and 165,000 out-of-work Queenslanders are now desperately looking for a job.
"Annastacia Palaszczuk promised 'jobs, jobs, jobs' but she has no plan for the economy."
Mr Mander said the Federal Government's economic management had lifted the confidence of many small and medium businesses, but Queensland was still under-performing because of four years of incompetent state government under Labor.
"A Deb Frecklington LNP Government would implement our Economic Plan to build job-creating infrastructure, rule out new taxes and support small business," Mr Mander said.
"Queensland used to be Australia's economic powerhouse, but under Labor all we're seeing is more tax, debt and unemployment."