State Revenue Office Updates
Important updates from the State Revenue Office
We have several important updates to share with you about land notifications, our work over the past 12 months, our compliance focus and revenue rulings.
Vacant residential land tax and absentee owner surcharge notifications
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.
Vacant residential land tax
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.
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 us by 15 February 2026.
Some land may be exempt. Even if you believe your land is exempt, you still need to make a notification to apply for an exemption.
Absentee owner 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 (depending on the landholder’s visa status).
If you are an absentee owner, you must notify us by 15 January 2026.
Changes to state taxes November 2025
The State Taxation Further Amendment Act 2025 received Royal Assent on Tuesday 25 November 2025.
The Act introduces several changes to Victoria’s taxation laws, including:
- changes to congestion levy rates and an expansion of the Category 2 area
- new land tax and vacant residential land tax exemptions
- changes for New Zealand citizens in relation to foreign purchaser additional duty, the absentee owner surcharge and First Home Owner Grant.
Open Hours
Monday to Friday
8:00am to 5:00pm
Closed Public Holidays
If you need to get us documents quickly, access remote support, or the MYOB Portal click the button above.
