Vacant residential land tax

Tax may apply to homes left vacant the previous year.

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Understanding vacant residential land tax

Learn what vacant residential land tax is and who needs to pay it.

Exemptions from vacant residential land tax

Certain properties are exempt from vacant residential land tax.

Commercial residential premises

Extra duties and taxes do not apply to these properties.

Vacant residential land tax calculator

Estimate your vacant residential land tax liability.

Make a notification

If you own vacant residential land, you must notify us by 15 February.

Understanding your vacant residential land tax assessment

Learn what your assessment includes and what you need to check.

Pay your vacant residential land tax assessment

Options to pay in full or in instalments.

Object to vacant residential land tax

What to do if you think your assessment is incorrect.

What is vacant residential land tax?

Vacant residential land tax applies to Victorian residential land that was vacant in the previous year. It may apply to existing and uninhabitable homes, homes under construction or renovation and undeveloped land. The tax encourages leasing, selling or development to boost housing supply and affordability.

Understanding vacant residential land tax