Vacant Residential Land Tax Victoria: Complete Expat Guide for 2026
If you live overseas and own residential property in Victoria and if you’ve never heard of Vacant Residential Land Tax, then this one’s for you – and it’s urgent.
The State Revenue Office (SRO) requires all owners of vacant residential land in Victoria to notify by 15 February 2026 if their property was vacant during 2025. Miss this deadline and you could face penalty tax and interest on top of the vacant residential land tax itself.
Here’s what you need to know about vacant residential land tax Victoria and what you need to do – right now.
What is Vacant Residential Land Tax (VRLT)?
Vacant Residential Land Tax (VRLT) is a Victorian state tax designed to discourage homes from sitting empty. It’s separate from standard land tax and the absentee owner surcharge – and it stacks on top of both.
The rates escalate the longer a property stays vacant:
- Year 1: 1% of the capital improved value (CIV)
- Year 2: 2% of CIV
- Year 3 and beyond: 3% of CIV
On a property worth $800,000, that’s $8,000 in the first year alone – rising to $24,000 by year three.
What Changed in 2025 and 2026
Two major expansions have widened the net considerably for vacant property tax Australia:
From 1 January 2025: VRLT now applies statewide across all of Victoria. Previously, it only covered 16 inner Melbourne council areas. If you own property in regional Victoria, on the coast, or in outer suburbs, you’re now caught.
From 1 January 2026: VRLT extends to undeveloped residential land in metropolitan Melbourne that has remained undeveloped for five or more continuous years and is capable of residential development. The five-year period can include time before 2026.
Who Needs to Notify the SRO
You must notify the SRO by 15 February 2026 if you own Victorian residential land that was:
- Vacant for more than six months in 2025 (the six months don’t need to be continuous)
- Under construction, renovation, or uninhabitable for two years or more
- Undeveloped residential land in metropolitan Melbourne, vacant for five or more continuous years (new for 2026)
Here’s the critical part: you must notify the SRO even if you believe your property is exempt.
The SRO determines whether exemptions apply based on the information you provide. Failing to notify is itself a compliance breach that can attract penalty tax.
Vacant Residential Land Tax Exemptions: What Works for Expats & What Doesn’t
The Victorian Residential Land Tax isn’t a blanket charge on every residential property in the state. The State Revenue Office has carved out a number of VRLT exemptions – some broad, some highly specific – that can reduce or eliminate your VRLT liability. But here’s the uncomfortable truth for Australian expats: most of these exemptions were designed with local residents in mind, not people living overseas.
Let’s walk through each exemption category, what it means, and – crucially – whether it’s any use to you if you’re an Australian expat abroad.
1. Land Exempt from Land Tax (Including Principal Place of Residence)
If your Victorian property is already exempt from general land tax – most commonly because it’s your principal place of residence (PPR) – then it’s also exempt from the VRLT. This is the big one for most Australians. Your family home, the place you actually live in, doesn’t attract land tax or the residential land tax surcharge.
Does this help expats?
Unfortunately, no. If you’re living overseas, your Victorian property is not your principal place of residence. You can’t be physically living in a Melbourne townhouse while you’re working in Singapore or London. The PPR exemption requires genuine, ongoing occupation as your main home. For expats, this exemption is off the table unless you’re planning to return and re-establish residency.
2. Holiday Homes
Victoria offers an exemption for holiday homes, but it comes with strict conditions. To qualify, the property must be used by you or your close relatives (parents, grandparents, siblings, children, grandchildren, or your spouse’s close relatives) for at least four weeks per year. You can only claim the exemption for one property per year. And here’s the kicker: your principal place of residence must be in Australia.
There are additional rules for joint owners (all owners must meet the criteria), deceased estates (the exemption can continue for up to three years after death if beneficiaries meet the conditions), and properties held in trusts or by companies (different tests apply, and companies face tighter restrictions).
Does this help expats?
Almost never. The requirement that your PPR must be in Australia means that if you’re living overseas – even temporarily – you can’t claim the holiday home exemption for your coastal cottage or ski chalet.
This is one of the most frustrating VRLT exemptions for expats.
You might own a beautiful property on the Mornington Peninsula that your parents use every summer, but if your own principal residence is in New York or Dubai, you’re locked out.
The only exception would be if you’re still considered an Australian resident for tax purposes (perhaps you’re on a short-term overseas posting and maintain your Australian home), or if a close relative who does have their PPR in Australia can somehow claim use of the property – but even then, the rules are strict about whose name is on the title.
3. Change of Ownership
When a property changes hands – whether through sale, transfer, or inheritance – it’s exempt from VRLT for the year following the change. This is designed to give new owners a grace period to either move in, lease the property, or otherwise establish its use.
Does this help expats?
Yes, but only in the short term. If you purchase a Victorian property while living overseas, or if you inherit one, you’ll have a one-year breather before the VRLT kicks in (assuming the property isn’t otherwise occupied). But this is just a temporary reprieve, not a long-term solution. You’ll still need to decide whether to lease it long-term, sell it, or accept the ongoing VRLT liability.
4. Land That Recently Became Residential
If your land has recently been rezoned or reclassified as residential – for example, former rural land that’s now part of an urban growth zone – you may be exempt from VRLT for one to three years, depending on the specific circumstances. The exemption gives owners time to adjust to the new classification without immediately facing residential land tax.
Does this help expats?
Only in very specific situations. If you own land on the urban fringe that’s been rezoned while you’ve been overseas, this exemption could give you breathing room. But it’s a narrow use case and, again, temporary. For the typical expat who owns an established house or apartment, this exemption is irrelevant.
5. Land Incapable of Residential Development
Some land, despite being classified as residential, simply can’t be developed for residential use. This might be because of physical attributes (steep slopes, flood zones, contamination) or planning restrictions (heritage overlays, environmental protections). If you can demonstrate that your land genuinely cannot be used for residential purposes, you may be exempt from VRLT.
Does this help expats?
In rare cases, yes. If you own a block of land in Victoria that’s landlocked, unbuildable, or subject to restrictive covenants, you might be able to argue for an exemption. But you’ll need to provide solid evidence – a council letter, engineering report, or planning certificate. And if there’s already a house on the land (even an old one), this exemption won’t apply. Most expats own conventional residential properties, so this is niche at best.
6. Work Accommodation
If you own a residential property that you use as work accommodation – meaning you personally occupy it for at least 140 days per year because of your employment – and your principal place of residence is elsewhere in Australia, the property can be exempt from VRLT. This is designed for people who work in regional areas during the week and return to their family home on weekends, or who have genuine work-related reasons for maintaining a second residence.
Corporate owners cannot claim this exemption. It’s only available to individuals.
Does this help expats?
No. You need to be physically in Australia, occupying the property for work purposes, and have another principal residence in Australia. If you’re living overseas, none of these conditions apply. This exemption is for Australian residents with dual-location work arrangements, not international expats.
7. Alpine Resorts and Dinner Plain
Properties located in Victorian alpine resorts or the town of Dinner Plain are fully exempt from VRLT. This recognises the unique seasonal nature of these areas and the fact that many properties are genuinely used as holiday accommodation rather than investment vehicles.
Does this help expats?
Yes, if you own property in one of these specific locations. If you’ve got a ski lodge at Falls Creek, Mount Buller, Mount Hotham, or a place in Dinner Plain, you’re in the clear – regardless of whether you live in Australia or overseas. This is one of the few exemptions that doesn’t discriminate based on residency. However, it only applies to a very small geographic area. If your property is anywhere else in Victoria, even in other popular regional holiday areas like the Mornington Peninsula, Great Ocean Road, or the High Country, this exemption doesn’t help you.
8. Properties Under Construction or Renovation
From 1 January 2026, properties undergoing construction or substantial renovation are exempt from VRLT if the construction or renovation work occurred at any time during the previous year. This is a welcome change designed to avoid penalising owners who are actively improving properties.
Does this help expats?
Potentially, yes. If you’re building a new home on a Victorian block you own from overseas, or if you’re undertaking major renovations on an existing property, you can claim this exemption during the construction period. But it’s temporary – once the work is finished and the property is either vacant or only lightly used, the VRLT will apply. And you’ll need evidence (building permits, invoices, progress photos) to prove the work was genuinely underway.
9. Display Homes
If your property is used as a display home – a show house open for public inspection as part of a new development or sales campaign – it’s exempt from VRLT. This recognises that display homes aren’t available for private residential use or short-term letting.
Does this help expats?
Only if you’re a developer or builder, which is unlikely for the typical expat property owner. If you own a standard residential property while living overseas, this exemption is not relevant.
10. What Is NOT Exempt?
It’s just as important to understand what doesn’t qualify. The SRO is explicit: serviced apartments, short-stay rental properties (like Airbnb or Stayz listings), and properties used intermittently by family or friends are not exempt from VRLT – unless they meet the holiday home exemption criteria (which, as we’ve discussed, requires your PPR to be in Australia).
This is where many expats get caught out. You might think, “My sister stays there a few times a year, and my parents use it occasionally – surely that counts?” It doesn’t. Unless the property is leased to a tenant on a six-month-plus agreement, or meets one of the narrow exemptions above, it’s subject to VRLT.
How Victoria’s Vacant Residential Land Tax Affects Expats
If you’re an Australian expat living overseas and you own property in Victoria, the VRLT is more than just an annoying new tax – it’s a fundamental shift in how unoccupied property is treated. For years, you might have owned a house in Melbourne or an apartment on the coast, kept it in good condition, paid your land tax and council rates, and accepted that it was simply part of holding Australian property from abroad. Victorian land tax expats now face a dramatically different equation.
The Stacking Effect: Vacant Residential Land Tax + Land Tax + Absentee Owner Surcharge
Let’s start with the most painful reality: the VRLT doesn’t replace your existing land tax obligations. It stacks on top of them. If you’re liable for the absentee owner surcharge, you may already be paying an additional 4% of the property’s taxable value each year (the rate increased from 2% to 4% from the 2024 land tax year, per the SRO: https://www.sro.vic.gov.au/owning-property/land-tax/absentee-owner-surcharge). Now add general land tax (calculated on the total unimproved value of all your Victorian land). And now add the VRLT – a flat one per cent of the capital improved value of any residential property that’s unoccupied or only lightly used.
Let’s run the numbers on a realistic example. Say you own a townhouse in Hawthorn with a capital improved value of $1.2 million and an unimproved land value of $600,000. You’re living in London, so the property is either vacant or used occasionally by visiting family.
- General land tax (on $600,000 unimproved value): approximately $2,975 per year
- Absentee owner surcharge (4% of $1.2 million): $48,000 per year
- VRLT (1% of $1.2 million): $12,000 per year
That’s a combined annual land tax burden of nearly $63,000! And that’s before you’ve paid a cent in council rates, body corporate fees, insurance, or maintenance.
For many VRLT expat owners, the holding costs now exceed any realistic rental return, especially once you factor in property management fees and the fact that long-term tenants are the only way to avoid VRLT in the first place.
The Statewide Expansion: Nowhere to Hide
Originally, the VRLT was proposed only for Melbourne and certain regional centres. But the final legislation applies statewide. That means your beach house in Lorne, your family home in Bendigo, your investment unit in Geelong – they’re all potentially subject to VRLT if they’re not occupied for at least six months of the year by the same tenant or group of tenants.
For expats, this is especially problematic. Many expats keep a property in a regional area precisely because it’s less expensive to hold, easier to manage from afar, and might serve as a family base when visiting Australia. The statewide expansion means there’s no longer a “safe” location within Victoria. Even remote properties in small towns are caught by the VRLT if they’re not leased long-term.
The Undeveloped Land Trap
The vacant property tax Australia rules apply to residential land, not just houses. If you own a vacant block in a residential zone – perhaps you bought it years ago intending to build, or you’re holding it as a long-term investment – it’s subject to VRLT. There’s no exemption for undeveloped land unless it falls within one of the narrow categories (incapable of development, recently rezoned, etc.).
This is a particular sting for expats who may have held land for decades, treating it as a passive investment. Now, that vacant block is costing you one per cent of its capital improved value every year, even though there’s no property to lease and no way to avoid the charge.
The Exemption Mismatch: Built for Residents, Not Expats
Here’s the core problem: almost every VRLT exemption assumes you’re an Australian resident. The holiday home exemption requires your PPR to be in Australia. The work accommodation exemption requires you to physically occupy the property and have another home in Australia. Even the construction exemption only defers the problem temporarily.
The only exemption that genuinely works for expats is the alpine resort exemption – and that only applies to a handful of postcodes. For everyone else, the message is clear: if you want to avoid VRLT, you need to lease your property to long-term tenants. That’s not always desirable or practical.
Common Victoria’s Vacant Residential Land Tax Scenarios for Australian Expats
Let’s look at how Vacant Residential Land Tax affects different expat situations:
Scenario 1: Expats Who Own Property While Living Overseas
If you moved overseas for work, a relationship, or lifestyle, and you’ve kept your Victorian property as a safety net or future home, the VRLT is a direct hit. You’re not using the property. You’re not leasing it (perhaps because you want it available when you visit, or because you’re planning to return “eventually”). You’re now paying one per cent per year just for the privilege of keeping it.
The decision tree becomes stark: lease it long-term (and lose flexibility), sell it (and crystallise capital gains tax), or accept a five-figure annual tax bill.
Scenario 2: Expats Considering Purchasing Property in Victoria
If you’re living overseas and thinking about buying property in Victoria – perhaps as a foothold for when you return, or as an investment – the VRLT is a major deterrent. Unless you’re confident you can secure long-term tenants immediately, you’re looking at ongoing VRLT costs, absentee owner surcharges (if you’re a foreign person), and general land tax.
Many expats are now choosing to invest interstate (in states without VRLT-style surcharges) or to avoid property altogether and invest in shares or managed funds instead.
Scenario 3: Family Homes Left Behind
Perhaps the most emotionally difficult scenario: you’ve moved overseas but kept the family home – the place you grew up, the house your parents left you, or the property you always planned to retire to. It’s not an investment. It’s not vacant out of choice. It’s a piece of home, and you’re not ready to let it go.
The VRLT doesn’t care about sentiment. If the property isn’t leased for at least six months to the same tenant, it’s caught. For many expats, this feels like being forced to choose between financial prudence and family heritage.
Scenario 4: Investment Properties Managed by Agents
If you’ve got a Victorian investment property managed by a local agent, the VRLT changes the game. Previously, short-term leases or occasional vacancies weren’t a disaster – they were just part of property investment. Now, any gap longer than a few months (or a pattern of short-term tenancies) can trigger VRLT.
You’ll need to work closely with your property manager to ensure tenants are on six-month-plus leases, that renewals are proactive, and that you’re not inadvertently creating VRLT exposure by accepting short-term arrangements or leaving the property vacant between tenants.
Scenario 5: Holiday Homes on the Coast or in Regional Areas
This is where the VRLT hurts most. You bought a place on the Surf Coast, the Mornington Peninsula, or in the High Country precisely because you wanted somewhere to stay when visiting Australia. You weren’t planning to lease it permanently – you wanted it available for family, for summer holidays, for eventual retirement.
The VRLT makes this model unaffordable for many expats. A coastal property worth $1.5 million now costs $15,000 per year in VRLT alone, on top of rates, insurance, and maintenance. Unless you can claim the holiday home exemption (which requires your PPR to be in Australia), or the alpine resort exemption (which only applies to specific locations), you’re stuck.
Why “Listed for Rent” Doesn’t Count
A common misconception: listing your property for rent or sale does not mean it’s occupied. The SRO is clear – the property must be genuinely occupied for at least six months. If it sits on the market without a tenant, it’s still vacant for Vacant Residential Land Tax purposes.
Informal Arrangements May Not Be Enough
Having friends or family stay occasionally, without a genuine lease or formal arrangement, may not satisfy the SRO’s occupancy requirements. Keep proper records if you’re relying on this.
Strategies to Manage or Avoid Vacant Residential Land Tax Victoria
The vacant residential land tax Victoria is a reality, but it’s not the end of the world. With careful planning and professional advice, there are strategies to minimise or avoid the tax, or at least to make informed decisions about whether holding Victorian property still makes sense for your circumstances.
Strategy 1: Ensure Genuine Long-Term Occupation
The most straightforward way to avoid VRLT is to ensure your property is genuinely occupied by tenants for at least six months of the year under a single lease (or by the same group of tenants under consecutive leases). This means working with a proactive property manager who understands the VRLT rules and will prioritise securing stable, long-term tenants.
A few practical tips:
- Offer six-month or twelve-month leases as standard, rather than month-to-month arrangements.
- Price the property competitively to attract reliable tenants who plan to stay.
- Maintain the property well so tenants want to renew.
- Avoid leaving the property vacant between tenants – if there’s going to be a gap, try to time it so it doesn’t push you over the six-month threshold.
- Keep careful records. The SRO may ask for evidence that the property was leased, so retain copies of lease agreements, rent ledgers, and tenant correspondence.
This strategy works well if you’re comfortable with the property being permanently tenanted and you’re treating it as a true investment rather than a personal base.
Strategy 2: Claim the Holiday Home Exemption (If You Qualify)
If your principal place of residence is still in Australia – perhaps you’re on a temporary overseas posting, or you’ve moved abroad but your spouse or family remain in Australia – you may be able to claim the holiday home exemption for one Victorian property, provided it’s used by you or close relatives for at least four weeks per year.
This is a narrow window, but for returning expats or those with split-household arrangements, it can be a lifeline. Make sure you document the usage (keep a logbook or diary showing when the property was occupied and by whom) and be aware that you can only claim this exemption for one property per year.
Bear in mind however that returning to Australia to use your holiday home, as surprising as this outcome may be, can cause you to regain your Australian tax residency status, as evidenced in the case, Pillay and Commissioner of Taxation [2013] AATA 447 where the taxpayer, Dr. Pillay and his wife were found to be tax residents of Australia directly as they had returned to Australia and stayed at their Australian holiday home in Sapphire Beach for no more than 6-8 weeks each year.
The Australian Taxation Office (ATO) and the Administrative Appeals Tribunal (AAT) both ruled that Pillay and his wife were both tax residents of Australia, as they both satisfied the ‘Resides Test’ of residency – namely, that they both resided in Australia according to the ordinary meaning of that expression, not just for the 6-8 weeks that they stayed there but for the entire Australian tax year!
Therefore, if you wish to maintain your Australian tax residency status, it may not be a wise strategy to claim the Holiday Home Exemption, even when you qualify.
Strategy 3: Sell the Victorian Property (and Understand the Tax Consequences)
For many expats, the Vacant Residential Land Tax is the final straw. The combined burden of land tax, absentee surcharges, and now VRLT – plus the potential loss of the main residence CGT exemption (for capital gains tax purposes) for non-residents – makes holding Victorian property financially untenable.
If you’re considering selling, here’s what you need to know:
Capital gains tax (CGT) in Australia: If you sell a property that’s not your main residence (or that ceased to be your main residence before you became a non-resident), you’ll pay CGT on the gain. For non-residents, there’s no 50 per cent CGT discount on properties acquired after 8 May 2012, and limited or no discount on properties acquired earlier, depending on how long you’ve been a non-resident.
Non-resident main residence exemption abolished: Since 1 July 2020, non-residents are generally not entitled to the main residence exemption for capital gains tax purposes. This means even if the property was your family home before you moved overseas, any capital gain accrued while you’ve been a non-resident is taxable. For a detailed explanation of how this works, see our guide on capital gains tax for non-resident property owners.
Withholding tax: When a non-resident sells Australian property, the purchaser is required to withhold 12.5 per cent of the sale price (for contracts entered into from 1 July 2017 where the property is valued at $750,000 or more) and remit it to the ATO. This is called foreign resident capital gains withholding. You’ll need to lodge a tax return to claim any refund if the withholding exceeds your actual CGT liability.
Tax in your country of residence: Depending on where you live, the capital gain may also be taxable in your country of residence. Most double tax agreements (DTAs) allow both Australia and the country where you are living to tax gains on Australian real property, and your home country will usually give you a foreign tax credit for the Australian tax paid. But rules vary, and in some cases you may face additional tax in your host/home country where you live. Professional advice is essential.
Selling costs vs holding costs: Yes, selling triggers CGT and withholding. But continuing to hold the property costs you VRLT, land tax, and absentee surcharges every year. Do the maths: if you’re paying $30,000+ per year in taxes and the property isn’t generating income (or the rental return is modest), selling might be cheaper in the long run, even after accounting for CGT.
Strategy 4: Reinvest Interstate
Victoria isn’t the only state with property investment opportunities. If you’re determined to hold Australian property but want to avoid the Vacant Residential Land Tax, consider selling your Victorian property and reinvesting in a state with lower land tax rates and no absentee owner surcharge or VRLT-style taxes.
Each state has different land tax regimes:
- Queensland: Land tax applies, but there’s no statewide absentee surcharge (though foreign persons pay a seven per cent additional foreign acquirer duty on purchase). No VRLT equivalent.
- New South Wales: Land tax applies, plus a two per cent land tax surcharge for foreign persons. No VRLT equivalent (though there are vacancy taxes in some council areas).
- South Australia: Land tax applies, with lower rates than Victoria and a higher threshold. No absentee surcharge or VRLT.
- Tasmania: Land tax applies, but with relatively low rates and high thresholds. No absentee surcharge or VRLT.
If you’re holding property as a long-term investment and the location isn’t critical, moving interstate can significantly reduce your annual tax burden.
Strategy 5: Reinvest in Shares Instead
Here’s something many expats don’t realise: if you’re a non-resident of Australia for tax purposes, capital gains on shares – whether Australian or foreign listed shares – are generally not subject to Australian CGT, provided the shares are not “taxable Australian property” (which typically means shares in a company whose assets consist mainly of Australian real property, where you own more than 10% of that company – unless you’re Gina Rinehart or James Packer, this won’t typically be an issue for most of Australian expats).
This is a huge advantage. Instead of holding a Victorian property that’s subject to land tax, absentee surcharges, Vacant Residential Land Tax, and eventual CGT on sale, you could invest in a diversified share portfolio and pay no Australian CGT at all when you sell (assuming you acquired the shares while a non-resident and they’re not taxable Australian property).
For a detailed explanation of how this works, see our article on non-resident share trading and Australian tax.
Of course, shares come with their own risks and considerations, and you’ll need to consider the tax treatment in your country of residence. But from an Australian tax perspective, the non-resident share investor is in a far better position than the non-resident property investor.
Strategy 6: Consider the Timing
If you’re planning to return to Australia in the next few years, the VRLT might be a temporary cost you’re willing to bear rather than selling a property you’ll want to live in soon. Run the numbers: what’s the total VRLT liability over the period you’ll be overseas, versus the CGT, selling costs, and potential difficulty of buying back into the market when you return?
Sometimes, holding and paying the tax is the right decision – especially if you’re confident you’ll re-establish residency and move back into the property, thereby stopping the VRLT clock and potentially re-accessing the main residence exemption for future gains.
Strategy 7: Seek Professional Tax Advice
Every expat’s situation is different so unfortunately there’s no ‘one glove fits all’ approach here. Your residency status, the tax treaty between Australia and your country of residence, your income, your family circumstances, your long-term plans, all of these factors affect the best course of action.
The vacant residential land tax Victoria is complex, and the interaction with land tax, absentee surcharges, CGT, foreign withholding, and foreign tax obligations is not something you should navigate alone. A qualified tax adviser who specialises in expat tax and Australian property can help you model scenarios, understand your obligations, and make an informed decision.
At Expat Taxes Australia, we work with expats every day on exactly these issues. We can help you understand your VRLT liability, explore exemptions, model the costs of holding versus selling, and ensure you’re compliant with both Australian and foreign tax obligations.
How to Notify the SRO (5-Minute Process)
The notification is straightforward. You’ll need:
- Your SRO customer number
- One of the following:
- Assessment number from a land tax or VRLT assessment notice
- Municipal property number
- Reference number from a previous VRLT notification
Lodge online through the SRO portal: e-business.sro.vic.gov.au/vacantlandtax
You can also apply for an exemption through the same portal at the time of notification. If you;
- have notified in previous years, you only need to notify the SRO again if your circumstances have changed., or
- missed a previous year’s deadline, you should notify the SRO as soon as possible to minimise any potential penalty tax.
Tip for Expats: Nominate a Representative
If you’re overseas, you can use the portal to nominate an authorised representative (e.g. a family member, your accountant, solicitor, or someone you trust in Australia) to receive all future VRLT correspondence on your behalf. This is strongly recommended as the SRO doesn’t wait for international mail when they send out their notices.
What Happens After You Notify
Once you submit your notification:
- You’ll receive a confirmation email with a copy of your submission
- If Vacant Residential Land Tax applies, the SRO will issue a separate assessment (before 30 June)
- If you claimed an exemption, the SRO will let you know the outcome before issuing any assessment
- Check your assessment within 60 days and notify the SRO of any errors
Keep records supporting any exemption claim for five years.
Joint Owners: Watch the Ownership Structure
If you own properties under different ownership structures (for example, one property in your name and another through a trust or with a partner), you need to make a separate notification for each ownership structure.
Quick Checklist: What to Do This Week
- Check if your Victorian property was vacant for more than six months in 2025
- Gather your SRO customer number and property identification details
- Log into the SRO portal and make your notification before 15 February
- Apply for any exemptions you believe apply (the SRO decides – but you must still notify)
- Nominate an authorised representative if you’re overseas
- Keep records of occupancy, leases, or exemption evidence for five years
Get Expert Help With VRLT Expat Issues
Victorian land tax for expats is getting more complex every year. Between VRLT, the absentee owner surcharge, and the statewide expansion, the cost of holding vacant property from overseas keeps climbing.
If you’re unsure whether you need to notify, what exemptions might apply, or how VRLT interacts with your broader Australian tax position, we can help.
Ready to talk about your Victorian property and the VRLT? Book an appointment with our team and let’s work out the right strategy for your situation.
Key dates: –
- 15 February 2026 – VRLT notification deadline for 2025 vacancy
- Before 30 June 2026 – SRO issues VRLT assessments –
- Within 60 days of assessment – Check and correct any errors
Key links: – SRO VRLT notification portal – Understanding VRLT (SRO) – VRLT exemptions (SRO)
This article is general in nature and does not constitute personal tax advice. Your circumstances may differ. For tailored advice specific to your situation, contact us or ‘Book an Appointment’ with our team.
