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The Victorian Government has announced 2021 land tax relief for eligible owners of land for the period from 28 July 2021 to 15 January 2022.

Landlords who provided tenants impacted by the coronavirus pandemic with rent relief between 28 July 2021 to 15 January 2022, and owner-occupiers of commercial properties, may be eligible for a reduction of up to 25% on the property’s 2021 land tax.

Eligible applicants can also defer paying their remaining 2021 land tax, and any land tax previously deferred, up to 31 May 2022.

Land owners must apply for this relief measure separately from other relief measures. The closing date for 2021 land tax relief applications (28 July 2021 to 15 January 2022) is 30 April 2022.

  1. Check your eligibility

    Assess the time period you are applying for and all other eligibility criteria you must meet before applying. This is detailed on our 2021 land tax relief page. You can also use our eligibility tool to check your eligibility.

    Check your eligibility for land tax relief due to coronavirus

  2. Prepare your information and evidence

    While the supporting evidence is detailed on our 2021 land tax relief page, a summary is provided here.

    If your commercial property is tenanted

    The following information and evidence is required:

    • The lease agreement or written evidence of the arrangement existing between the commercial tenant and landlord prior to the coronavirus pandemic.
    • Written evidence of the rent reduction or rent waiver that has occurred as a result of the impact of the coronavirus pandemic.
    • A declaration from your commercial tenant that they meet the relevant criteria. Your tenant can use our coronavirus land tax relief - commercial tenant details form to make this declaration to you. If your tenant is supplying evidentiary documents, they should ensure their Tax File Number is not visible.
    • You will be asked to declare that the rent relief you provided complies with the requirements of the Commercial Tenancy Relief Scheme.
    • If the reduced rental amount is the result of mediation, a copy of the mediation agreement.
    • If your property has multiple tenancies, you will need to download and complete a Multiple Tenancy Schedule.
    • Any other evidence to support your claim.

    If you carry on a business from your property (commercial owner-occupiers)

    The following information and evidence is required:

    • A statutory declaration that they would be an eligible tenant under the Commercial Tenancy Relief Scheme if they tenanted the property rather than owned it and that the information provided is true to the best of their knowledge and belief, and
    • One of the following:
      • extracts from accounting records, or
      • business activity statements, or
      • bank statements, or
      • a statement prepared by a practising accountant.

     

  3. Apply for land tax relief

    If you are a landlord of a property with a single tenancy or a commercial owner-occupier, you can apply through My Land Tax.

    If you are a landlord of a property with multiple tenancies, you can apply through our SmartForm.

    The closing date for 2021 land tax relief (28 July 2021 to 15 January 2022) applications is 30 April 2022.

Last modified: 28 October 2021

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