Lodge your Vacant Residential Land Tax notification

Owners of residential properties in Victoria (both in Metropolitan Melbourne and Regional Victoria) that have not been occupied for at least 6 months of the 2025 calendar year are required to lodge a Vacant Residential Land Tax notification form with the State Revenue Office of Victoria by 15 February 2026.

Under the Vacant Residential Land Tax legislation, residential properties are defined to include (i) residential homes; (ii) residential properties that are being constructed or renovated; and (iii) from 1 January 2026, vacant lots within Metropolitan Melbourne (which includes the Mornington Peninsula) which have remained vacant for at least 5 consecutive years prior to 2026.

Contained in the legislation, there are several exemptions from Vacant Residential Land Tax that can apply. The particular exemptions include:

  • When the residential property constitutes the principal place of residence or land adjoining the principal place of residence of the landowner
  • When there was a change in ownership of the landholding in the preceding year (for example, in relation to the 2026 assessment, there was a change in ownership in the 2025 calendar year)
  • When a residential property is being renovated or constructed on the landholding and the construction period has been for a period of less than 2 years from the date the construction commenced.

If there are no exemptions that apply and the residential property has been occupied for less than 6 months during the preceding calendar year, the landholder is required to lodge a Vacant Residential Land Tax notification form with the State Revenue Office. Within the form, there are still exemption applications that can be applied for. These include:

  • When the landholding constitutes a holiday house or land adjoining land the holiday house of the landowner and has been occupied for at least 28 days during the 2025 calendar year by the landowner or their family
  • In relation to vacant land, when the landholder has made application to develop the land in the preceding 5 year period but delays have arisen which are outside of the control of the landowner.

If no exemptions apply and the property was not occupied for at least 6 months of the preceding year, the property will be subject to Vacant Residential Land Tax for the year.

Contact us

If you have any further questions relating to Vacant Residential Land Tax, please contact our tax partner, Tim Olynyk, on +61 3 9810 0700

Share