Land tax Victoria calculator
Enter your land value to see the annual land tax in Victoria. Then state who owns the land and how it is used.
Victoria land tax: key points
The tax-free amount is the threshold, so land valued below it pays no tax. Land value is the worth of the land by itself, with no house or other buildings included.
- Threshold
- $50,000
- Initial rate
- $500 flat
- Date your land is checked
- 31 December 2025, midnight
- Land value applied
- Value of the site
The threshold and starting rate above are for the general rates. The trust rates and absentee owner rates further down use their own tables.
Source: State Revenue Office Victoria: land tax current rates.
Land tax threshold and rates for Victoria
General rates
Most people who own land are charged these rates.
| Taxable land value | Land tax |
|---|---|
| Up to $49,999 | No tax |
| $50,000 to $99,999 | $500 |
| $100,000 to $299,999 | $975 |
| $300,000 to $599,999 | $1,350 plus 0.3% of the value above $300,000 |
| $600,000 to $999,999 | $2,250 plus 0.6% of the value above $600,000 |
| $1,000,000 to $1,799,999 | $4,650 plus 0.9% of the value above $1,000,000 |
| $1,800,000 to $2,999,999 | $11,850 plus 1.65% of the value above $1,800,000 |
| $3,000,000 or more | $31,650 plus 2.65% of the value above $3,000,000 |
Each amount is the figure the revenue office publishes for that band. Where a band's amount plus its rate does not reach the next band's amount, the official table steps up at that point.
Rates for trusts
Land held in a trust uses these rates. A trustee owns it for other people.
Tax on this scale starts at $25,000, not at the $50,000 threshold used for most owners.
| Taxable land value | Land tax |
|---|---|
| Up to $24,999 | No tax |
| $25,000 to $49,999 | $82 plus 0.375% of the value above $25,000, then steps up to $676 at $50,000 |
| $50,000 to $99,999 | $676 plus 0.375% of the value above $50,000, then steps up to $1,338 at $100,000 |
| $100,000 to $249,999 | $1,338 plus 0.375% of the value above $100,000 |
| $250,000 to $599,999 | $1,901 plus 0.675% of the value above $250,000 |
| $600,000 to $999,999 | $4,263 plus 0.975% of the value above $600,000 |
| $1,000,000 to $1,799,999 | $8,163 plus 1.275% of the value above $1,000,000 |
| $1,800,000 to $2,999,999 | $18,363 plus 1.1072% of the value above $1,800,000 |
| $3,000,000 or more | $31,650 plus 2.65% of the value above $3,000,000 |
These amounts already include the general land tax, so the table steps up where the general amounts step up.
The office publishes 1.1072% for the $1,800,000 to $2,999,999 band, lower than the band before it. It is used as published, and it brings the table to the general amount of $31,650 at $3,000,000.
Rates for absentee owners
| Taxable land value | Land tax |
|---|---|
| Up to $49,999 | No tax |
| $50,000 to $99,999 | $2,500 plus 4% of the value above $50,000, then steps up to $4,975 at $100,000 |
| $100,000 to $299,999 | $4,975 plus 4% of the value above $100,000, then steps up to $13,350 at $300,000 |
| $300,000 to $599,999 | $13,350 plus 4.3% of the value above $300,000 |
| $600,000 to $999,999 | $26,250 plus 4.6% of the value above $600,000 |
| $1,000,000 to $1,799,999 | $44,650 plus 4.9% of the value above $1,000,000 |
| $1,800,000 to $2,999,999 | $83,850 plus 5.65% of the value above $1,800,000 |
| $3,000,000 or more | $151,650 plus 6.65% of the value above $3,000,000 |
These amounts already include the general land tax, so the table steps up where the general amounts step up.
How land tax is worked out by State Revenue Office Victoria
- The 2024 to 2033 land tax years use the published rates.
- Absentee owners pay the general rates, including the absentee owner surcharge.
Surcharges for foreign and absentee owners
A surcharge adds extra land tax to the bill you usually pay. The surcharge covers either foreign owners (companies and people from overseas) or absentee owners (owners who are not normally living in Australia), and which group it covers depends on the state.
- The absentee owner surcharge is 4% of the taxable value. It is already included in the absentee owner rates above: at $1,000,000 the general rates give $4,650 and the absentee owner rates give $44,650, which is $40,000 more, or 4% of $1,000,000.
Land tax in the other states
| State or territory | Threshold | Land tax year |
|---|---|---|
| New South Wales | $1,075,000 | 2026 land tax year |
| Victoria | $50,000 | 2026 land tax year |
| Queensland | $600,000 | 2026-27 |
| Western Australia | $300,000 | 2026-27 |
| South Australia | $936,000 | 2026-27 |
| Tasmania | $125,000 | 2026-27 |
| Australian Capital Territory | No threshold | 2026-27 |
| Northern Territory | No land tax | No land tax |
Sources: Revenue NSW, State Revenue Office Victoria, Queensland Revenue Office, RevenueWA, RevenueSA, State Revenue Office Tasmania, ACT Revenue Office, Territory Revenue Office.