Spending will be at the core of the Queensland government's next budget but it remains unknown where the money will come from.

Treasurer Jackie Trad made clear on Thursday the government would not be backing away from investments it says are needed to keep and create jobs.

"We are holding our nerve," she told business and industry leaders in Brisbane.

But it comes on top of a wave of budgetary problems.

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Queensland's share of the GST has been slashed by hundreds of millions of dollars, its plan for household concessions runs into the billions and it won't increase coal royalties for at least a year.

State debt continues to soar and the cost of cleaning up after natural disasters is taking its toll.

Ms Trad says the budget will include a surplus but is yet to say how the government will pay for its promises.