The polls have opened on election day, with Queenslanders deciding who will become premier as the race to govern tightens.

After a rollercoaster four-week campaign, Premier Steven Miles and Liberal National Party leader David Crisafulli face a nervous wait.

Mr Crisafulli was tipped to end the Labor government’s nine-year reign after dominating polling early.

But Mr Miles has made ground after a final campaign blitz, indicating the election race may have a photo finish.

He and his wife Kim were expected to cast their votes at Mango Hill State High School in the city of Moreton Bay on Saturday morning.

On the Gold Coast, Mr Crisafulli met voters just after the booth opened at William Duncan State School.

Nearly half of Queensland’s voters have already made up their minds, casting their ballot early.

The remainder will enjoy a democracy sausage on Saturday, with Labor hoping to secure a fourth-straight term.

The LNP is aiming to form its first government since Campbell Newman’s 2012-2015 stint.

Labor has governed Queensland for 30 of the past 35 years.

But Mr Miles wants to secure his first full term as premier after taking over the reins from Annastacia Palaszczuk who resigned in December.

“Being the state’s premier these last 10 months is the greatest honour of my life,” Mr Miles said.

“I have endeavoured to …make sure every single one of those minutes count.”

He made the most of his last days on the campaign trail, visiting 36 seats in 36 hours.

Both leaders have campaigned hard on key election issues youth crime, housing, health and cost-of-living pressures.

But abortion emerged as a major talking point in the past fortnight after a crossbencher vowed to repeal the legislation if elected.

Abortion was decriminalised in Queensland in 2018.

Mr Crisafulli has been under enormous pressure in the past two weeks, repeatedly refusing to explain how he would guarantee abortion laws would not change.

It has coincided with LNP’s dip in the polls.

The latest Newspoll conducted for The Australian showed Mr Miles rated as a better premier at 45 per cent compared to 42 per cent for LNP leader David Crisafulli.

But the LNP remained ahead on a two-party preferred basis at 52 to Labor’s 47 per cent.

The LNP did not reveal its costings until Thursday, including changes that would save almost $7 billion on consultancies and contractors.

Labor claimed it meant the LNP would cut public service jobs to keep the budget in the black.

Mr Crisafulli said Labor’s nine years in power had led to a lack of government accountability or transparency.

“It’s getting worse and for the sake of this great state, Queenslanders have to vote for change,” he said.

Labor has 51 seats and LNP 35.

A party needs 47 seats for majority government.