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Victoria Land Tax Calculator

Estimate annual land tax on your taxable landholdings in Victoria — threshold, marginal scale, trust rates and surcharges from State Revenue Office Victoria's current published rates.

Land tax details

Before you start

Use your land value, not the property price

Land tax applies to the unimproved or site value of the land — the figure on your valuation notice — not what the property would sell for. Your home (principal place of residence) is generally exempt, so enter only the combined value of taxable land, such as investment properties.
The State Revenue Office assesses the total taxable value of all non-exempt Victorian land you held at midnight 31 December.
$

Combined taxable value of all your land in this state

Owner type

Foreign or absentee ownerAbsentee owner surcharge

Land Tax Summary

Victoria — ownership at midnight 31 December

2026 tax year

Annual land tax

$0

VIC general scale

Enter your taxable land value to see your bill

Tax-free threshold
$50,000
VIC general scale
Value over threshold
$0
Below the lowest band — no tax
Assessed on
31 December
Ownership at midnight, calendar-year assessment
IncludesState Revenue Office VictoriaEnter a land value

Calculations run in your browser — your property details are never sent to a server.

Victoria land tax rates (general scale)

Applied to the combined taxable value of your Victoria land, assessed on ownership at midnight 31 December. The State Revenue Office assesses the total taxable value of all non-exempt Victorian land you held at midnight 31 December.

Taxable land valueBase taxRate above threshold
$50,000 – $100,000$5000%
$100,000 – $300,000$9750%
$300,000 – $600,000$1,3500.3%
$600,000 – $1,000,000$2,2500.6%
$1,000,000 – $1,800,000$4,6500.9%
$1,800,000 – $3,000,000$11,8501.65%
$3,000,000 and above$31,6502.65%

Source: State Revenue Office Victoria.

Trust surcharge rates

Land held on trust uses this surcharge scale, starting at $25,000 instead of the general $50,000 threshold.

Taxable land valueBase taxRate above threshold
$25,000 – $50,000$820.38%
$50,000 – $100,000$6760.38%
$100,000 – $250,000$1,3380.38%
$250,000 – $600,000$1,9010.68%
$600,000 – $1,000,000$4,2630.97%
$1,000,000 – $1,800,000$8,1631.27%
$1,800,000 – $3,000,000$18,3631.11%
$3,000,000 and above$31,6502.65%

Victoria Land Tax FAQs

Have a question we didn’t answer? Contact us →

What is the land tax threshold in Victoria?

The Victoria general threshold is $50,000 of taxable land value. Below it you pay nothing; from the threshold, $500 plus 0% of the excess applies, rising through 7 bands to 2.65% at the top.

How much land tax will I pay on $500,000 in Victoria?

On $500,000 of taxable land value, the VIC general scale produces $1,950 a year. Trust or company ownership, surcharges and exemptions change the figure — enter your own details in the calculator above for your estimate.

When is land tax assessed in Victoria?

Victoria assesses ownership at midnight 31 December — what you own at that moment sets your bill for the following calendar year. There's no pro-rating: selling in January doesn't reduce that year's assessment.

Is my home exempt from land tax in Victoria?

Yes. Your principal place of residence is exempt in Victoria, as in every state. Land tax applies to investment properties, holiday homes, commercial land and vacant land — enter only the taxable portion of your holdings in the calculator.

How does Victoria tax land held on trust?

Land held on trust uses a separate surcharge scale that starts at just $25,000 of taxable value — far below the general $50,000 threshold — and applies higher rates through the middle bands. Above $3,000,000 the trust and general scales converge. Switch the owner type to Trust in the calculator to compare.

What is the absentee owner surcharge in Victoria?

Absentee owners — foreign individuals not ordinarily resident, and foreign companies and trusts — pay an additional 4% on the taxable value of their Victorian land, on top of the standard scale. Toggle "Foreign or absentee owner" in the calculator to include it.

Why did my Victorian land tax jump in recent years?

Victoria's scale was expanded under the COVID Debt Repayment Plan: the threshold dropped to $50,000 and flat charges plus higher marginal rates now apply through the bands. The current scale is locked in for the levy period, so a holding that was tax-free before may now receive an assessment.

Land tax in other states

Each state assesses only the land within its borders, with its own threshold and scale — compare them all on the land tax calculator hub.

This is an estimate, not an assessment

State Revenue Office Victoriaapplies exemptions, joint-ownership rules and grouping provisions this calculator can't see. Confirm your liability against your assessment notice or the official rates page.