Pay Victorian land tax (including absentee owner surcharge)
VIC land tax applies on aggregated taxable value above $50K (general) / $25K (trust); absentee owner +4% surcharge.
Who must comply
Owners of Vic land above thresholds (excluding PPR).
What triggers it
Holding taxable land at 31 December each year.
When due
Annual; payable by due date on assessment.
Evidence required
Notice of Assessment; PPR claim documentation; trust nominations.
Max penalty
Penalty tax + interest; non-payment attracts charge on land
Summary
Land Tax Act 2005 (Vic). Taxable on aggregated unimproved land value (excluding PPR exemption). General threshold $50K (2026); trust threshold $25K. Absentee owner surcharge 4%. Vacant residential land tax (VRLT) and Commercial and Industrial Property Tax phasing in.
Enforced by
Source legislation
Topics
Source: https://sro.vic.gov.au/land-tax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.