What is the difference between land tax and vacant residential land tax?
From Vacant residential land tax — frequently asked questions
“For VRLT purposes, residential land includes:
It does not include land without a home on it (sometimes called unimproved land)….”
“From 1 January 2025, the scope of VRLT is changing. VRLT applies to residential property anywhere in Victoria where the residential property is vacant in the preceding year. This means that if you own a residential property anywhere in Victoria that was vacant in 2024, you may be liable for VRLT in 2025.”
From From 1 January 2025, it applies to land with a vacant residential property on it anywhere in Victoria.
From
From 1 January 2025, it applies to land with a vacant residential property on it anywhere in Victoria.
From 1 January 2026:
unimproved residential land in metropolitan Melbourne that has remained undeveloped for at least 5 years and is capable of residential development may attract VRLT. More information about unimproved land and VRLT is coming soon
Under the heading Definitions
What is residential property/residential land?
It again states:
“Residential land does not include land without a home on it (sometimes called unimproved land),”