Victoria compliance
Victoria land tax
Thresholds, rates, surcharges + exemptions for FY26. Administered by SRO Vic.
Threshold
$50,000 general (post-Jan 2024)
Rate
Sliding scale; $500-$975 + 0.2-2.65% bracketed
Surcharges
Foreign owner 4%; absentee owner 4%; Vacant Residential Land Tax 1-3% (state-wide from 2025)
Assessment date
Midnight 31 December
Exemptions
PPR, primary production, charitable, retirement village
Payment
Annual single payment or instalments via SRO Vic
Recent change
COVID Debt Levy + threshold reduction to $50K from 2024. VRLT state-wide from 2025.
FAQ
- What is the Victoria land tax threshold?
- $50,000 general (post-Jan 2024)
- What is the Victoria land tax rate?
- Sliding scale; $500-$975 + 0.2-2.65% bracketed
- Are there foreign owner surcharges?
- Foreign owner 4%; absentee owner 4%; Vacant Residential Land Tax 1-3% (state-wide from 2025)
- What exemptions apply?
- PPR, primary production, charitable, retirement village
- When is land tax assessed?
- Midnight 31 December