Important Update: 2026 Vacant Residential Land Tax (VRLT) Obligations

Posted on January 28, 2026 at 11:06 am.

As we move into the 2026 tax year, property owners across Victoria should be aware of critical filing requirements regarding the Vacant Residential Land Tax (VRLT). To ensure compliance and avoid potential penalties, it is essential to determine if your holdings are subject to these expanded regulations

Key Filing Deadline
Property owners must submit their VRLT notifications to the State Revenue Office (SRO) no later than 15 February 2026.

Who is Required to Notify?
The VRLT applies to specific categories of land within Victoria. You must submit a notification if any of the following applied during the 2025 calendar year:

Vacant Homes: Residential properties that were unoccupied for more than six months in 2025.
Extended Construction: Homes that have been under renovation or construction for more than two years as of 31 December 2025.
Undeveloped Land: Residentially zoned land in metropolitan Melbourne that has remained undeveloped for five years or more.

Notification Requirements
If you have submitted a notification in previous years, you only need to file again if your circumstances have changed (e.g., the property is no longer vacant or has been sold). However, first-time applicants or those with changes in status must act before the February deadline.

Exemptions and Submissions
The notification process is also the primary mechanism for claiming exemptions. Common exemptions include properties used as a primary place of residence or designated holiday homes.

All notifications and exemption applications must be completed online via the Victorian State Revenue Office (SRO) Website. We recommend reviewing your portfolio immediately to ensure all 2025 activity is accurately reported. For specific advice regarding your tax position, please consult with your financial advisor or legal representative.