The Palings Building is a heritage-listed retail building located at 86 Queen Street, Brisbane City, City of Brisbane, Queensland, Australia. It was designed by Richard Gailey as one of a row of four identical buildings and built from 1885 to 1919 by Patten & Son. Two of the four buildings have since been demolished while a third survives but is incorporated into another building. The Palings building was added to the Queensland Heritage Register on 21 October 1992; at that time, the building was used for the City International Duty Free store.