Notifications for vacant residential land tax (VRLT) are due by 15 February 2026 and for the absentee owner land tax surcharge by 15 January 2026. If you have made a notification in the past, you only need to make a new one if your circumstances have changed.
Vacant residential land tax
VRLT applies to residential land across all of Victoria if it is vacant for more than 6 months (vacant) in the preceding calendar year. For example, if your property was vacant in 2025, you may need to pay VRLT in 2026.
From 1 January 2026, VRLT is extending to land in metropolitan Melbourne that has remained undeveloped for a continuous period of 5 years or more and is capable of residential development.
If you own residential land that was vacant in 2025, you must notify the State Revenue Office (SRO) by 15 February 2026.
Some land may be exempt (e.g. holiday home or land used for work purposes). Even if you believe your land is exempt, you still need to make a notification to apply for an exemption.
Absentee owner land tax surcharge
The absentee owner surcharge applies to Victorian land owned by an absentee individual, corporation or trust – that is, people who own property in Victoria but who live outside of Australia – the surcharge does not apply to Australian citizens or permanent residents. If you are an absentee owner, you must notify the SRO by 15 January 2026.
Please do not hesitate to contact us for further information or specific advice.