Vacant Residential Land Tax
Renee Reynolds - Director
October 2024Source: State Revenue Office Victoria.
If your residential property was vacant for more than 6 months in the preceding calendar year, you may be subject to vacant residential land tax.
Vacant residential land tax (VRLT) may apply to residential land that is vacant for more than 6 months in the preceding calendar year. Residential land includes:
• land with a home on it
• land with a home which is being renovated or where a former home has been demolished and a new home is being constructed
• land with a home on it that has been uninhabitable for 2 years or more.
Residential land does not include land without a home on it (sometimes called unimproved land), commercial residential premises, residential care facilities, supported residential services or retirement villages.
