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
Related obligations
- VICPay Victorian stamp duty on residential propertyVariable rates by purchase price; foreign purchaser surcharge 8%. PPR concession available.
- NSWPay NSW land taxNSW land tax applies on aggregated unimproved land value above $1.075M general threshold (2026).
- QLDPay Queensland land taxQLD land tax applies on aggregated land value above $600K (individuals) / $350K (companies + trusts).
- VICPay Victorian payroll tax when threshold metVIC: 4.85% rate on Australian wages above the $1,000,000 tax-free threshold (from 1 July 2025).
- QLDPay Queensland payroll tax when threshold metQLD: 4.75% rate on Australian wages above the $1.3M tax-free threshold (FY26).
- NSWPay NSW payroll tax when threshold metNSW: 5.45% rate on Australian wages above the $1.2M tax-free threshold (FY26).
Frequently asked questions
- Who must comply with Victorian land tax (including absentee owner surcharge)?
- Owners of Vic land above thresholds (excluding PPR).
- What triggers Victorian land tax (including absentee owner surcharge)?
- Holding taxable land at 31 December each year.
- When is Victorian land tax (including absentee owner surcharge) due?
- Annual; payable by due date on assessment.
- What is the maximum penalty for Victorian land tax (including absentee owner surcharge)?
- Penalty tax + interest; non-payment attracts charge on land
- What evidence is required for Victorian land tax (including absentee owner surcharge)?
- Notice of Assessment; PPR claim documentation; trust nominations.
Source: https://sro.vic.gov.au/land-tax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.