26/11/2025
Please be aware that you need to apply for your exemptions now in order to not get vacant residential land tax (VRLT) or absentee land tax charged.
VRLT applies to residential land across all of Victoria if it is vacant for more than 6 months in the preceding calendar year. For example, if your property was vacant in 2025, you may need to pay VRLT in 2026.
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 (depending on the landholder’s visa status).
Notifications for vacant residential land tax (VRLT) are due by 15 February 2026 and the absentee owner surcharge are due 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.
Please use the following link to obtain information from the State Revenue Office as to whether an exemption applies and if not, how to submit the notification. If you have any queries in relation to the above, please contact our office.
If you own vacant residential land, you must notify us by 15 February.