Land tax advisory: manage your obligations with confidence.
Land tax is one of the most commonly misunderstood property obligations in Victoria. Orange Legal Group provides clear advice on your obligations, available exemptions and how to challenge incorrect assessments — including the expanded Vacant Residential Land Tax.
Understand What You Owe — and What You Don't
Land tax is assessed annually on all Victorian properties above the threshold — and the rules around exemptions, surcharges and trust structures are complex. Many property owners pay more land tax than they are legally required to.
Orange Legal Group advises individual property owners, investors, developers and trustees on their land tax obligations, available exemptions and the process for challenging incorrect assessments.
We also advise on the Vacant Residential Land Tax (VRLT), which expanded statewide from 1 January 2025 and now covers undeveloped Melbourne land from 1 January 2026, as well as the foreign purchaser additional duty and absentee owner surcharge.
The Disputes We Handle
Assessment Reviews
Reviewing land tax assessments for errors in valuation, classification or exemption eligibility — and lodging objections where grounds exist.
Exemption Applications
Advising on and applying for available exemptions — including primary place of residence, primary production and charitable organisations.
VRLT Compliance & Disputes
Advising on Vacant Residential Land Tax obligations, preparing the annual 15 January SRO notification, reviewing exemptions and representing clients in VRLT disputes.
Trust Surcharge
Advising on the additional 0.5% trust surcharge and how different trust structures affect overall land tax liability.
Foreign Surcharge
Advising foreign persons and corporations on the foreign purchaser additional duty and absentee owner surcharge.
Structuring Advice
Reviewing property ownership structures to identify land tax minimisation opportunities within the law.
Objections & Appeals
Representing clients through the SRO objection process and, where necessary, VCAT and court proceedings.
How We Handle Your Matter
Go deeper on land tax
We've published a full 2026 rates guide and a free calculator to help you understand your position before speaking to a lawyer.
Full 2026 rate tables — general, trust surcharge and absentee owner surcharge — with a worked example, key dates and an explanation of the expanded VRLT rules.
Read the rates guide →Enter your total taxable land value and instantly see general, trust and absentee estimates side by side — based on the current SRO rate tables.
Use the calculator →Vacant Residential Land Tax (VRLT)
The VRLT is a separate annual tax that targets homes sitting empty and undeveloped residential land. Two recent expansions have significantly broadened its reach — and the compliance obligations now affect many more Victorian property owners.
The VRLT now applies across all of Victoria — not just inner Melbourne. Any residential property that is capable of being used as a home and was vacant for more than six months in the preceding calendar year is generally liable.
CIV = Capital Improved Value
The VRLT now also captures long-term undeveloped residential land in metropolitan Melbourne — broadly, land capable of residential development that has remained undeveloped for five or more years. This change targets land banking.
Owners must notify the State Revenue Office through the SRO online portal by 15 January each year if their property was vacant during the previous calendar year. Failure to notify can result in penalties. If your property has been empty — even temporarily let or in the process of renovation — it is worth confirming whether the obligation applies to you.
We advise property owners on whether the VRLT applies to their situation, help prepare and lodge the annual notification, review whether an exemption is available, and represent clients in SRO objections and disputes about VRLT assessments.
Estimate Your Victorian Land Tax
Based on current State Revenue Office (SRO) rates for 2026. Enter the total taxable value of your Victorian landholdings to see estimates for all four scenarios — General, Trust, and Absentee Owner rates. Results are estimates only.
General threshold: $50,000 | Trust threshold: $25,000
Enter your total taxable land value
and click Calculate.
Land tax advice specific to your situation
Assessments, objections, trust rates and structuring — speak to our team.
The Orange Legal Difference
SRO Expertise
Deep knowledge of the State Revenue Office processes, objection timelines and grounds for successful challenges.
VRLT Advisory
We advise on all aspects of the Vacant Residential Land Tax — from the 15 January notification to exemption eligibility and SRO disputes.
Structuring Advice
We advise on ownership structures that lawfully minimise land tax exposure — individually and across property portfolios.
Melbourne Property Knowledge
We understand Melbourne's property market and the valuation methods used by the SRO.
Frequently Asked Questions
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Learn More →Land tax questions?
Contact Orange Legal Group for a clear review of your land tax obligations, exemptions and options — including the Vacant Residential Land Tax. We will tell you where you stand and what you can do.