Land Tax - Victoria


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.

Please note that special land taxes or a proportion of the land tax may apply in some instances.

Service type

Regulatory Obligation

An obligation defined in law. A business must comply with relevant services.




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


Act(s) name

Land Tax Act 2005 Victoria

Additional information

You will need 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.

Administering agency

Department of Treasury and Finance

State Revenue Office

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Supporting information