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Land Tax Calculator Victoria Australia — FY 2025-26

A land tax Victoria calculator Australia helps property owners estimate their annual land tax liability based on the unimproved value of their land holdings.

People Also Ask

The general land tax threshold in Victoria for 2025-26 is $300,000 of total taxable land value. Land holdings below this amount are exempt from land tax entirely.
Your main residence (principal place of residence) is exempt from land tax in Victoria. However, any additional properties you own, including investment properties and holiday homes, are subject to land tax.
Land tax is assessed annually based on land ownership as at 31 December. The State Revenue Office Victoria issues assessments in January or February, with payment due by March or April.
The absentee owner surcharge is an additional 0.5% land tax applied to properties owned by absentee individuals who do not ordinarily reside in Australia and are not Australian citizens or permanent residents.
3 min readLast updated: 2026-05-26

About the Land Tax Victoria Calculator

A land tax Victoria calculator Australia helps property owners estimate their annual land tax liability based on the unimproved value of their land holdings. Land tax is administered by the State Revenue Office Victoria and applies to investment properties, commercial land, and vacant land. Understanding your land tax obligations is crucial for accurate budgeting and tax planning.


What is the Land Tax Victoria Calculator?

This calculator estimates the land tax payable to the State Revenue Office Victoria for the current financial year. Land tax in Victoria is calculated on the total taxable value of all land you own that is not your primary residence, as at 31 December each year. The tax uses a progressive scale with a tax-free threshold for total land holdings valued under $300,000 for general landholders and $250,000 for trusts. The calculator inputs the total unimproved land value of your Victorian property portfolio, exempts any main residence land, and applies the appropriate tax rates. Rates for 2025-26 include a flat $250 plus 0.2% for values between $300,000 and $600,000, with higher marginal rates up to 2.25% for premium holdings over $3,000,000. The calculator also accounts for the absentee owner surcharge, which applies an additional 0.5% to properties owned by absentees. By providing a clear estimate, this tool helps Victorian property investors avoid penalties and plan for their annual tax obligations.


How to Use This Calculator

  1. 1Enter total unimproved land value: Input the combined site value of all your Victorian properties excluding buildings and improvements.
  2. 2Apply main residence exemption: Indicate which properties qualify as your principal place of residence to exclude them from the calculation.
  3. 3Select landholder type: Choose whether you own the land as an individual, company, trustee, or absentee owner.
  4. 4Enter trust details: If applicable, select the trust type as the threshold differs for trusts.
  5. 5Enter any joint ownership details: Specify your ownership percentage for jointly held properties.
  6. 6Review your land tax estimate: The calculator shows the tax-free threshold applied, total taxable value, and land tax payable for the current year.

Worked Australian Example

Practical Example

Mei Ling owns two investment properties in Victoria: a unit in Richmond valued at $400,000 (land component $220,000) and a house in Box Hill valued at $950,000 (land component $520,000). Her total unimproved land value is $740,000. She lives in a separate property in Carlton which is her main residence and exempt from land tax. Using the calculator, Mei Ling enters $740,000 as total unimproved land value, selects individual landholder, and confirms no trust or absentee status. The calculator applies the $300,000 threshold, leaving $440,000 in taxable land value. The land tax is calculated as $250 plus 0.2% on the amount between $300,000 and $600,000, plus 0.5% on the amount between $600,000 and $1,000,000. Since $440,000 falls in the second bracket, her land tax is $250 plus $880 (0.2% of $440,000), totalling $1,130 for the year. Mei Ling budgets this amount and pays it before the due date to avoid State Revenue Office Victoria penalties.


Common Land Tax Victoria Calculator Questions

The general land tax threshold in Victoria for 2025-26 is $300,000 of total taxable land value. Land holdings below this amount are exempt from land tax entirely.
Your main residence (principal place of residence) is exempt from land tax in Victoria. However, any additional properties you own, including investment properties and holiday homes, are subject to land tax.
Land tax is assessed annually based on land ownership as at 31 December. The State Revenue Office Victoria issues assessments in January or February, with payment due by March or April.
The absentee owner surcharge is an additional 0.5% land tax applied to properties owned by absentee individuals who do not ordinarily reside in Australia and are not Australian citizens or permanent residents.
Yes, land tax paid on investment properties is fully deductible as an expense against your rental income in your ATO tax return. It is claimed in the year it is incurred.


Reviewed by

BizMetrixs Team

Australian Financial Specialists

This Land Tax Calculator Victoria Australia calculator provides estimates only. Results are based on ATO 2025-26 published rates and general calculation methods. Individual circumstances may vary. This tool is for informational and educational purposes only and does not constitute financial, tax, or legal advice. For personalised advice, consult a registered tax agent or financial adviser.