Chua Tan Associate Lawyers
  • Contact us
  • Practice areas
    • Australian immigration
    • Family law
    • Commercial law
    • Buying or selling a business
    • Commercial leases (tenants)
    • Property & construction
    • Criminal law
    • Civil disputes
    • Wills & probate
      • Estate planning
      • Do I need probate?
      • When a loved one dies
      • No Will? Letters of administration
    • Professional executor & trustee
    • Mediation in Australia
    • Notary public
    • Cross-Border Mediation Australia & China | Justin Chua
  • About us
  • Overseas clients
    • Malaysia
    • Singapore
    • Indonesia
    • Hong Kong & Macau
    • Taiwan
    • Thailand
    • Myanmar
    • Philippines
    • For overseas lawyers
    • Private banks, trustees & family offices
  • en_AUEnglish (Australia)
    • zh_CN简体中文
    • zh_TW繁體中文
  • Legal blog
  • Book an online consultation
  • Online Fixed-Fee Divorce
  • Wills & estates fees
  • Contact us
  • Practice areas
    • Australian immigration
    • Family law
    • Commercial law
    • Buying or selling a business
    • Commercial leases (tenants)
    • Property & construction
    • Criminal law
    • Civil disputes
    • Wills & probate
      • Estate planning
      • Do I need probate?
      • When a loved one dies
      • No Will? Letters of administration
    • Professional executor & trustee
    • Mediation in Australia
    • Notary public
    • Cross-Border Mediation Australia & China | Justin Chua
  • About us
  • Overseas clients
    • Malaysia
    • Singapore
    • Indonesia
    • Hong Kong & Macau
    • Taiwan
    • Thailand
    • Myanmar
    • Philippines
    • For overseas lawyers
    • Private banks, trustees & family offices
  • en_AUEnglish (Australia)
    • zh_CN简体中文
    • zh_TW繁體中文
  • Legal blog
  • Book an online consultation
  • Online Fixed-Fee Divorce
  • Wills & estates fees
Facebook-f Linkedin

Victorian Vacancy Tax: What Overseas Owners and Owners of Vacant Homes Need to Know

  • November 5, 2026

Home " Legal blog " Uncategorised " Victorian Vacancy Tax: What Overseas Owners and Owners of Vacant Homes Need to Know

The direct answer: In Victoria, a residential property left vacant for more than six months in a calendar year may attract the state’s vacant residential land tax, and a home owned by a foreign person may also attract the federal foreign owner vacancy fee payable to the Australian Taxation Office (ATO). They are separate charges, each with its own reporting requirements and exemptions.

The state vacant residential land tax

Vacant residential land tax is collected by the State Revenue Office (SRO) and applies to residential land that is vacant for more than six months in total in a calendar year. It has been extended in recent years from parts of inner Melbourne to more areas, and the number of consecutive years of vacancy can affect the rate. Owners generally have to report vacancy themselves by the due date, and failing to report can lead to penalties and interest.

Common exemptions include holiday homes, homes used for work purposes, some periods when the owner or family is overseas, properties being built or renovated, and a transition period for newly built homes. Each exemption has its own conditions and needs to be checked each year.

The federal foreign owner vacancy fee

Foreign persons (generally people who are not Australian citizens or permanent residents) who buy a home after FIRB approval must report to the ATO each year and may pay a vacancy fee if the home is not lived in or rented out for the required number of days. This is separate from the state vacancy tax, and both may apply.

Common questions from overseas owners

  • The property is managed by an agent but has had long vacant periods: has it passed six months?
  • A child lived in the home while studying in Australia and it became vacant after they went home
  • The property is held by a company or trust: does the absentee owner land tax surcharge also apply?
  • Reporting was missed and a query has arrived from the SRO or the ATO

Talk to a lawyer about your situation

Every family’s situation is different, and so are the taxes and procedures that apply. Please book a paid consultation and a lawyer will go through your situation and explain the options. Related service: Melbourne property lawyers.

This article is general information only and is not legal, tax or financial advice. Do not rely on it. Please book a consultation for advice on your situation.

Share this article:

Related articles

Finder’s Fee Agreement Australia: Introducer Deals and Legal Risks

Many deals happen because

Buying a Business Lawyer Melbourne: Selling a Business in Victoria

Buying or selling a business

Commercial Contract Lawyer Melbourne: Terms of Trade and Supply

When a business is small,

Startup Capital Raising Australia: SAFEs, Convertible Notes and ESOPs

Most growing ventures even

" Previous Page1 Page2 Page3 Page4 Page5 Next "

Why choose Chua Tan Associates?

Since 1990, our firm has successfully helped thousands of clients resolve their legal issues.

You can rest assured that our lawyers will use their accumulated knowledge and experience to help you achieve the best possible outcome.

Contact us

Experience

We are one of the most established law firms in Australia.

Qualifications

Our lawyers have broad experience across many areas of law, and our team includes Law Institute of Victoria Accredited Specialists in Immigration Law.

Clear, upfront service

Our lawyers are focused on saving clients time and money by drawing on expertise and providing practical legal advice so clients can worry less and focus on their family.

Contact us

Do you have a legal issue that needs to be resolved or other issues that require resolution? Contact us and we will help you.

Chua Tan Associates Expert Lawyers

Chua Tan Associates is a General Practice Law Firm. We have extensive experience in a wide number of practice areas including immigration, commercial, family, property and criminal law.

Learn more

Chua Tan Lawyers Pty Ltd
abn: 84 613 093 182

Practice areas

  • Immigration law
  • Family law
  • Commercial Law
  • Wills & probate
  • Property & construction
  • Criminal law
  • Civil disputes
  • Notary public

Contact us

  • +613 9602 3988
  • chuatan@tpg.com.au
  • Address: level2, 262 Queen Street, Melbourne VIC 3000
  • WeChat: chuatan262
Contact us

© Chua Tan Associates. Liability limited by a scheme approved under Professional Standards Legislation.

Information on this website is general information only and must not be relied on as legal, tax or financial advice. Please book a consultation for advice on your situation.
本网站内容仅为一般资讯, 不得作为法律, 税务或财务意见的依据. 如需针对您情况的意见, 请预约咨询.
zh_CN 简体中文
zh_CN 简体中文
en_AU English (Australia)
zh_TW 繁體中文