Owners of residential property in Victoria may be required to lodge a Vacant Residential Land Tax (VRLT) notification if their property was vacant for six months or more during the 2025 calendar year.
If you own a residential property in Victoria which was vacant for six months or more during the period from 1 January 2025 to 31 December 2025, a VRLT notification for that property must be lodged with the State Revenue Office by no later than 15 February 2026.
Notifications must be made via the SRO’s online VRLT portal.
Importantly, a notification must be submitted even if you believe that the property is exempt from VRLT (for example, it was used as a family holiday home and it qualifies for the exemption). In that case, the exemption is claimed when the notification is made.
VRLT Exemptions
The only exception to the notification requirement is if a VRLT notification was lodged for 2025 claiming an exemption, that exemption application was approved, and the use of the property has not changed (ie. it still qualifies for that same exemption).
How we can help
To find out more about whether VRLT applies to your property – and whether an exemption could possibly apply – use our self-assessment tool.
Contact us
To discuss your specific situation or for assistance with lodging a notification or claiming an exemption, please contact us.
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Disclaimer: This article provides general information only and is not intended to constitute legal advice. You should seek legal advice regarding the application of the law to you or your organisati