On 15th April 2020 the Victorian Government announced further land tax relief for landlords as part of its Economic Survival Package in response to COVID-19. The relief measures include:

  1. landlords who provide tenants impacted by COVID-19 with rent relief may be eligible for a 25% reduction on the property’s 2020 land tax;
  2. a 25% reduction on the property’s 2020 land tax if the landowner is unable to secure a tenant because of COVID-19; and
  3. the ability for landlords to defer the remainder of their 2020 land tax to 31 March 2021.
Frequently Asked Questions 
1. Land Tax relief for land subject to commercial & residential leases 

Am I eligible as a commercial landlord for the tax relief?
If you are a commercial landlord and you meet the eligibility criteria for tax relief, you can access a 25 per cent discount on the land tax for that property, and choose to defer the balance of your assessment until 31 March 2021.
To be eligible, landlords must demonstrate that:
  • all or part of their property is rented or all or part of the property is currently available for lease, and
  • that at least one of the tenant’s ability to pay their normal rent or your ability to secure a tenant is affected by the COVID-19, and
  • you have provided rent relief to the affected tenant/s in accordance with this scheme.
As a landlord, you will need to provide evidence of the above as well as evidence that your tenant is eligible for the Jobkeeper Payment and have an annual turnover of up to $50 million. Please see treasury.gov.au/coronavirus/jobkeeper for more information.

Am I eligible as a residential landlord for the tax relief?
If you are a residential landlord and you meet the eligibility criteria for tax relief, you can access a 25 per cent discount on the land tax for that property, and choose to defer the balance of your 2020 land tax assessment until 31 March 2021.
To be eligible, landlords must demonstrate that:
  • all or part of their property is rented or all or part of the property is currently available for lease, and
  • that at least one of the tenant’s ability to pay their normal rent or your ability to secure a tenant is affected by the COVID-19, and
  • you have provided rent relief to the affected tenant/s in accordance with this scheme.
What if I can’t find a tenant because of COVID-19?
This relief is also available to land owners who are unable to secure a tenant (residential or commercial) because of COVID-19.

How much rent relief do I need to provide on relevant property to get the 25% land tax reduction?
For residential and commercial landlords, to be eligible for the 25% land tax discount, you need to at least pass on the equivalent amount in rent relief to your tenant.

It sounds like I’m eligible. How do I apply for land tax relief as a landlord?
You apply through us, the State Revenue Office. We are working hard to set up the scheme and further details will be available shortly. The first step right now is for you to register on My Land Tax, at sro.vic.gov.au/mylandtax and follow our website for further information.
We can’t register for you, so please follow the instructions to register. You must have handy your SRO customer number and 2020 land tax assessment number. If you are already a registered user, you don’t need to do anything yet.

When will this be available?
Emergency legislation is to be put to the Victorian Parliament on Thursday April 23 to reform residential and commercial tenancy laws. We are working hard to have our My Land Tax ready very soon so that you can apply for COVID-19 relief quickly and easily online. The first step is for you to register on My Land Tax, at sro.vic.gov.au/mylandtax and follow our website for further information.

Can I still defer my 2020 land tax in full even if I don’t provide rent relief?
No. A landlord must provide their tenant impacted by coronavirus with rent relief in order to be eligible for the land tax reduction and deferral.

Does my tenant need to show an income reduction due to COVID-19 to be eligible for rent relief?
Please refer to the Consumer Affairs Victoria website at consumer.vic.gov.au for further information.

2. Eligible land owners can defer their 2020 land tax payment

Who is eligible for a deferral?
Land owners that have at least one taxable non-residential property and total taxable landholdings below $1 million.
Non-residential property includes:
  • Commercial property,
  • Industrial property, and
  • Vacant land (excluding residential vacant land).
How do I know if I am eligible?
We will directly contact all eligible taxpayers in relation to this measure. You do not need to do anything at this stage.

How long can I defer payment?
Your 2020 land tax payment can be deferred until after 1 January 2021 and will need to be paid in full by 31 March 2021.

What if I have already paid my 2020 land tax?
You can request a return of the tax paid. The tax will need to be paid in full by 31 March 2021.
We will contact all eligible land owners and provide further information, including about how to request the return of your payment. You do not need to do anything at this stage.

Does this measure apply to residential properties?
The measure applies to a land owner that owns at least one non-residential property and total taxable landholdings below $1 million. Eligible land owners can defer their entire assessment, which may include residential land.

How do I find my total taxable landholding?

Your property information, including your total taxable landholding, is available in My Land Tax, an online application that enables you to manage your land tax information quickly and easily.