Land Tax - Victoria

Service summary

Land tax legislation imposes an annual tax on the total taxable value (previously known as unimproved value) of all land owned in Victoria at midnight on 31 December of the year preceding the year of assessment where the total taxable land (excluding exempt land) is greater than the threshold. You may be liable for land tax if you own either:

  • vacant land, including vacant rural land
  • a holiday house
  • one or more investment properties
  • some primary production land that is not exempt due to its location close to a city.


You will be required to pay this tax if you own land with a total taxable value of $250 000 ($25 000 for trusts subject to surcharge) or more (excluding exempt land). An owner includes:

  • a person who holds the freehold title to land
  • a person who leases land from the Crown
  • a person who occupies land subject to a life tenancy
  • a person deemed to be the owner because he or she is in possession of the land.

Exemptions are available, including (but not limited to):

  • a principle place of residence
  • land used for primary production
  • retirement villages
  • charities
  • health centres and services.

Please note that special land taxes or a proportion of the land tax may apply in some instances. Please consult the responsible agency for more information.Please consult the responsible agency for more information and to ascertain the level of compliance (if any) that may be required.

Service type

Licence

A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Eligibility requirements

Please consult the responsible agency for more information regarding eligibility requirements.

Duration

Annual.

Fees

 TypeDescription
ApplyApplication

Land tax rates will vary. Please refer to the Agency's website for full details.

Forms

Other resources

Administering agency

Department of Treasury and Finance
State Revenue Office

Act(s) name

Land Tax Act 2005 (Victoria)

Contact details

General and Tax Enquiries
Department of Treasury and Finance
State Revenue Office


Operating address:
Level 2, 121 Exhibition Street
Melbourne
Victoria 3000
Mailing address:
GPO BOX 1641
Melbourne, Victoria 3001

Other:

13 21 61
contactsro@sro.vic.gov.au

Website:

http://www.sro.vic.gov.au/ Opens in a new browser window

Supporting information

Disclaimer

The information contained on the Australian Business Licence and Information Service (ABLIS) web site, or via packages or other sources is intended for general guidance only.

To the full extent permitted by law, the Federal, State, Territory and Local Governments make no representations or warranties (expressed or implied) in relation to the information, including its accuracy, currency or completeness.

The business information provided does not constitute professional or legal advice, nor is the use of any third party resource an endorsement of the information contained, the associated organisation, product or service. It is recommended that you obtain appropriate professional and /or independent legal advice to ensure that the material provided here is relevant to your particular circumstances.

To the full extent permitted by law the Federal, State, Territory and Local Governments, their employees and agents do not accept any liability for any reason, including without limitation, liability in negligence, to any person for the general information which is provided herein, or in respect of anything, including the consequences of anything done, or not done, by any such person in whole or partial reliance upon the information.